LEGACY SENIOR SERVICES: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY SENIOR SERVICES (EIN 80-0015864)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-10
- IRS object ID
- 202343149349300144
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-10T07:49:39-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | 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 | 800015864 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Legacy Senior Services | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14416 Spring Lake Road | AddressLine1Txt |
| City | Minnetonka | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55345 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eric Lunde | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7635375700 | PhoneNum |
| Signature | 2023-11-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Eric | PersonFirstNm |
| Person Last | Lunde | 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 | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2023-11-03 | 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
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Traverse Care Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Eric Lunde | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14416 Spring Lake Road | AddressLine1Txt |
| City | Minnetonka | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55345 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,303,160 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | To operate skilled nursing facilities and senior housing communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 355 | TotalEmployeeCnt |
| Total Volunteers | 66 | TotalVolunteersCnt |
| Total Gross UBI | $10,596 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,224 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,012,982 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,361,351 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,309,761 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,926,223 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,961 | PYInvestmentIncomeAmt |
| CY Investment Income | $711 | CYInvestmentIncomeAmt |
| PY Other Revenue | $106,282 | PYOtherRevenueAmt |
| CY Other Revenue | $14,875 | CYOtherRevenueAmt |
| PY Total Revenue | $24,431,986 | PYTotalRevenueAmt |
| CY Total Revenue | $16,303,160 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,769 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,070 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,007,236 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,855,082 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,721,689 | PYOtherExpensesAmt |
| CY Other Expenses | $7,874,111 | CYOtherExpensesAmt |
| PY Total Expenses | $23,743,694 | PYTotalExpensesAmt |
| CY Total Expenses | $15,741,263 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $688,292 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $561,897 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,981,648 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,817,792 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,115,850 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,390,097 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,865,798 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,427,695 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Legacy Senior Services' mission is to create communities of dignity, passion, and respect for adults and to partner with other not for profit organizations across the country. Through its efforts, Legacy Senior Services seeks to provide broad continuums of care to promote health, mind, and spirit of those we serve. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $12,629,364 | ExpenseAmt |
| Grant | $12,070 | GrantAmt |
| Revenue | $14,930,502 | RevenueAmt |
| Desc | Legacy Senior Services is a Minnesota corporation that operates a 49-bed skilled nursing facility and a 20-unit independent living facility located in Wheaton, Minnesota called Traverse Care Center. Traverse Care Center had an average daily census of 43 during 2022.Legacy Senior Services is organized to own and operate facilities with the intent of housing elderly and other vulnerable persons and meeting their healthcare, residential, physical and social needs. Legacy Senior Services is the sole member of four other limited liability companies which operate as skilled nursing, assisted living, and/or independent living facilities as follows: - LSS of Madison, LLC, was sold December 31, 2021 -LSS of Frazee, LLC, a 74-bed skilled nursing facility, a 19 unit assisted living facility, and an 8 unit independent living facility located in Frazee, Minnesota and a 15 unit assisted living facility located in Vergas, Minnesota. LSS of Frazee, LLC had an average daily census of 73 during 2022. -LSS of Marycrest, LLC, a 138 unit assisted living facility located in Denver, Colorado. LSS of Marycrest, LLC had an average daily census of 127 during 2022. All of the skilled nursing facilities are Medicare and Medicaid certified. | Desc |
| Total Program Service Expenses | $12,629,364 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | 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 | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 355 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Health Dimensions Group | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12900 Whitewater Drive Suite 201 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55343 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Eric Lund | |||||||
| President/Treasurer | 5.00 | Yes (X) | Yes (X) | $12,000 | $0 | $0 | |
| Roger Green | |||||||
| Secretary | 5.00 | Yes (X) | Yes (X) | $4,800 | $0 | $0 | |
| Robert Beck | |||||||
| Director | 5.00 | Yes (X) | $4,800 | $0 | $0 | ||
| Joel Jensen | |||||||
| Director | 5.00 | Yes (X) | $4,800 | $0 | $0 | ||
| Nadine Paitich | |||||||
| Director (May-Dec) | 5.00 | Yes (X) | $2,800 | $0 | $0 | ||
| Dylan Hanson | |||||||
| Administrator - Traverse Care Center | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Samantha Gerland | |||||||
| Administrator - Traverse Care Center | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Samantha Stocke | |||||||
| Administrator-LSS of Marycrest | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Patrick Krejci | |||||||
| Administrator-LSS of Frazee | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Pamela Wright | |||||||
| Administrator-LSS of Marycrest | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Jason Williams | |||||||
| Administrator-LSS of Belmont | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Pamela Hanson | |||||||
| LPN | 40.00 | $101,876 | $0 | $10,834 | Yes (X) | ||
| Tina Moore | |||||||
| Director of Nursing | 40.00 | $112,921 | $0 | $8,065 | Yes (X) | ||
| Isreal Almansza | |||||||
| QMAP | 40.00 | $100,504 | $0 | $18,422 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $344,501 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $37,321 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Health Dimensions Consulting Group | |||||
| 12900 Whitewater Drive STE 201 | Minneapolis | MN | 55343 | Management Services | $2,607,553 |
| ASAP Medical Staffing LLC | |||||
| 755 HWY 105 STE D | Palmer Lake | CO | 80133 | Nurse staffing Agency | $353,536 |
| Pro Rehab | |||||
| 200 Lewis Ave S STE 210 | Watertown | MN | 55388 | Therapy Services, OT, PT, ST | $238,848 |
| Big Stone Therapies | |||||
| 500 Cross Street | Big Stone City | SD | 57216 | Therapy Services, OT, PT, ST | $237,918 |
| BSG Maintenance Inc | |||||
| PO Box 165 | Newburg | WI | 53060 | Housekeeping and Laundry Services | $185,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,355,586 | GovernmentGrantsAmt |
| All Other Contributions | $5,765 | AllOtherContributionsAmt |
| Total Contributions | $1,361,351 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Resident Service Revenue | 623000 | $14,871,265 | $14,871,265 | |
| Miscellaneous Revenue | 900099 | $54,958 | $44,362 | $10,596 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,926,223 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $711 | TotalRevenueColumnAmt |
| Exclusion | $711 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Sale of Subsidiary | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $14,875 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,875 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,875 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,303,160 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,930,502 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $10,596 | UnrelatedBusinessRevenueAmt |
| Exclusion | $711 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,070 | TotalAmt |
| Program Services | $12,070 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,200 | TotalAmt |
| Management And General | $29,200 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,464,852 | TotalAmt |
| Program Services | $5,657,804 | ProgramServicesAmt |
| Management And General | $807,048 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,110 | TotalAmt |
| Program Services | $17,619 | ProgramServicesAmt |
| Management And General | $2,491 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $806,854 | TotalAmt |
| Program Services | $706,908 | ProgramServicesAmt |
| Management And General | $99,946 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,066 | TotalAmt |
| Program Services | $467,911 | ProgramServicesAmt |
| Management And General | $66,155 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $806,163 | TotalAmt |
| Management And General | $806,163 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,612 | TotalAmt |
| Management And General | $13,612 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,570 | TotalAmt |
| Management And General | $64,570 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,020,065 | TotalAmt |
| Program Services | $1,517,785 | ProgramServicesAmt |
| Management And General | $502,280 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,457 | TotalAmt |
| Management And General | $79,457 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,007 | TotalAmt |
| Program Services | $3,461 | ProgramServicesAmt |
| Management And General | $25,546 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,711 | TotalAmt |
| Management And General | $222,711 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,003,282 | TotalAmt |
| Program Services | $991,803 | ProgramServicesAmt |
| Management And General | $11,479 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,835 | TotalAmt |
| Program Services | $308 | ProgramServicesAmt |
| Management And General | $57,527 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,991 | TotalAmt |
| Program Services | $1,462 | ProgramServicesAmt |
| Management And General | $13,529 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,331 | TotalAmt |
| Program Services | $341,315 | ProgramServicesAmt |
| Management And General | $5,016 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $599,998 | TotalAmt |
| Program Services | $590,017 | ProgramServicesAmt |
| Management And General | $9,981 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,127 | TotalAmt |
| Program Services | $373,378 | ProgramServicesAmt |
| Management And General | $28,749 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Food | $703,887 | $703,887 |
| Medical Supplies | $563,301 | $563,301 |
| MN DHS Surcharge/WI Pro | $330,666 | $330,666 |
| Bad Debt Expense | $278,928 | $278,928 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,180 | TotalAmt |
| Program Services | $70,741 | ProgramServicesAmt |
| Management And General | $266,439 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,741,263 | TotalAmt |
| Program Services | $12,629,364 | ProgramServicesAmt |
| Management And General | $3,111,899 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,342,807 | BOYAmt |
| EOY | $1,708,601 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,535 | BOYAmt |
| EOY | $17,535 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,184,281 | BOYAmt |
| EOY | $1,046,181 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,240 | BOYAmt |
| EOY | $179,046 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,335,203 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,770,359 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,091,383 | BOYAmt |
| EOY | $7,564,844 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,402 | BOYAmt |
| EOY | $301,585 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,981,648 | BOYAmt |
| EOY | $10,817,792 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,738,914 | BOYAmt |
| EOY | $1,648,707 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,530,757 | BOYAmt |
| EOY | $1,236,597 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,487 | BOYAmt |
| EOY | $168,921 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,397,533 | BOYAmt |
| EOY | $5,335,872 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,159 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,115,850 | BOYAmt |
| EOY | $8,390,097 | 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 | $1,865,798 | BOYAmt |
| EOY | $2,427,695 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,865,798 | BOYAmt |
| EOY | $2,427,695 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,981,648 | BOYAmt |
| EOY | $10,817,792 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $561,897 | 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 | $18,495 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,886 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,219,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,012,982 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,361,351 | CurrentTaxYearAmt |
| Total | $6,627,815 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,075,078 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,729,994 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,392,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,309,761 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,926,223 | CurrentTaxYearAmt |
| Total | $103,433,101 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,093,573 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,745,880 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,611,146 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,322,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,287,574 | CurrentTaxYearAmt |
| Total | $110,060,916 | 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 | $110,060,916 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,846 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,389 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,961 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $711 | CurrentTaxYearAmt |
| Total | $18,880 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,846 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,389 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,961 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $711 | CurrentTaxYearAmt |
| Total | $18,880 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,049 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,381 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,571 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,294 | CurrentTaxYearAmt |
| Total | $38,531 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $866,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$425,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $106,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,875 | CurrentTaxYearAmt |
| Total | $562,718 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,972,216 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,346,318 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,621,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,435,557 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,305,454 | CurrentTaxYearAmt |
| Total | $110,681,045 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99440 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97740 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Gain/Loss on Sale of Subsidiary - 2018 Amount: $ 876,046. 2019 Amount: $ -425,000. 2021 Amount: $ 106,282. 2022 Amount: $ 14,875. Extraordinary Gain/Loss - 2018 Amount: $ -9,485. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,819,570 | OtherCostOrOtherBasisAmt |
| Book Value | $1,819,570 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,704,328 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,249,088 | DepreciationAmt |
| Book Value | $5,455,240 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,811,305 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,521,271 | DepreciationAmt |
| Book Value | $290,034 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,564,844 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,259,405 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,259,405 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,043,755 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,043,755 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,303,160 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,588,900 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,588,900 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $152,363 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $152,363 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,741,263 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The organization acts as custodian for the funds of the residents of the nursing facilities and holds tenant security deposits for tenants of the assisted living facilities. |
| Part X, Line 2: | The organization 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 organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| Part XI, Line 4b - Other Adjustments: | Revenue from Discontinued Operations 152,363. Gain on Sale of Subsidiary 891,392. |
| Part XII, Line 4b - Other Adjustments: | Expenses from Discontinued Operations 152,363. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition Reimbursement | GrantTypeTxt |
| Recipient | 19 | RecipientCnt |
| Cash Grant | $12,070 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The funds are paid directly to the educational institution. No additional monitoring is done. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Frazee MN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 416005174 | BondIssuerEIN |
| Bond Issued | 2007-08-01 | BondIssuedDt |
| Issue Price | $4,850,000 | IssuePriceAmt |
| Purpose | Health care facility acquisition in Frazee, MN | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $3,606,507 | RetiredAmt |
| Total Proceeds | $4,882,400 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $133,384 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,749,016 | CapitalExpendituresAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Date Rebate Computation Performed | Issuer Name: City of Frazee, MN Date the Rebate Computation was Performed: 09/11/2012 |
| Schedule K Supplental Information | The amount reported as bonds retired for the privately placed tax-exempt revenue notes is the original issue price less the outstanding principal balance of the underlying bank loan as of the end of the Schedule K reporting period. |
| Schedule K, Part II, Lines 3 and 10: | These amounts include interest earned during the construction period. |
| Schedule K, Part III, Line 9: | The organization does not have a formal board adopted policy, but the organization does ensure post-issuance compliance through their management practices and procedures. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 3 | Legacy Senior Services has a management agreement with Health Dimensions Consulting, Inc. (dba Health Dimensions Group) and HDG-WI, LLC to provide management services to Legacy Senior Services and the following wholly owned single-member LLC's: LSS of Frazee, LLC; LSS of Traverse, LLC, and LSS of Marycrest, LLC. The following individuals provided services as administrators of the facilities that included day to day management of functional operations, management of facility personnel, and execution of policies governing facility operations: Patrick Krejci, LSS of Frazee LLC $75,124 Samantha Stocke, LSS of Marycrest, LLC $79,449 Dylan Hanson, LSS of Traverse, LLC $43,338 Samantha Gerland, LSS of Traverse, LLC $67,046 Pamela Wright, LSS of Marycrest, LLC $68,238 Jason Williams, LSS of Belmont $18,534 |
| Form 990, Part VI, Section A, line 8b | The organization has no committees. The full board handles all meetings. |
| Form 990, Part VI, Section B, line 11b | The 990 is reviewed by the Sr. Director of Finance of the management company prior to filing. The 990 is also provided to the Legacy Senior Services board for review and approval prior to filing. |
| Form 990, Part VI, Section B, line 12c | The policy covers all board directors and officers of the organization. Individuals are required to disclose any actual or possible conflicts of interest to the board of directors considering the proposed transaction or arrangement. The board of directors determines whether or not a conflict exists. If the individual with a conflict is a board member, the remaining board members determine whether a conflict exists. If an individual has a conflict of interest, they must leave the meeting while the transaction or agreement is discussed and voted upon. |
| Form 990, Part VI, Section B, line 15 | The administrators' compensation is determined by an unrelated management company, Health Dimensions Group. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy and financial statements are available upon request. |
| Form 990, Part IX, line 11g | Other Fees: Program service expenses 1,517,785. Management and general expenses 502,280. Fundraising expenses 0. Total expenses 2,020,065. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| LSS of Madison LLC | |||||||||
| 110 Belmont Road | Madison | WI | 53714 | 201209404 | Nursing Home | WI | $0 | $389,229 | Legacy Senior Services |
| LSS of Frazee LLC | |||||||||
| 219 W Maple Avenue | Frazee | MN | 56544 | 208729268 | Nursing Home & Assisted Living | MN | $5,497,670 | $3,412,942 | Legacy Senior Services |
| LSS of Marycrest | |||||||||
| 2850 Columbine Road | Denver | CO | 80221 | 262181659 | Assisted Living | CO | $5,875,186 | $6,642,759 | Legacy Senior Services |
| Legacy Senior Services dba Traverse Care Center | |||||||||
| 303 7th Street South | Wheaton | MN | 56296 | 800015864 | Nursing Home & Independent Living | MN | $3,845,719 | $1,092,268 | Legacy Senior Services |
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