2022-08-15T19:27:54-05:00 2021-09-30 410746749 CLIFTONLARSONALLEN LLP 201 N RIVERFRONT DR SUITE 300 MANKATO MN 56001 990 2020-10-01 410859697 ST MARK'S LUTHERAN HOME STMA 5074374594 400 15TH AVENUE SW AUSTIN MN 55912 HARLAN NELSON BOARD PRESIDENT 5074374594 2022-07-21 1 HARLAN NELSON 999009999 JOSH SHERBURNE P02039400 5073868800 2022-07-21 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z HARLAN NELSON 400 15TH AVENUE SW AUSTIN MN 55912 9006197 0 9386 X WWW.STMARKSLIVING.ORG X 1963 MN ST. MARK'S IS DEDICATED TO PROVIDE A CONTINUUM OF SERVICES IN THE SPIRIT OF GOD'S LOVE. 8 8 171 8 0 0 75858 868584 8946035 8102981 9778 3802 405 30830 9032076 9006197 0 0 0 0 4323378 4262134 0 0 0 5351255 4936150 9674633 9198284 -642557 -192087 12707849 10818407 18814412 16985675 -6106563 -6167268 ST. MARK'S IS DEDICATED TO PROVIDE A CONTINUUM OF SERVICES IN THE SPIRIT OF GOD'S LOVE. THESE SERVICES ARE DESIGNED TO PROMOTE PHYSICAL, EMOTIONAL, MENTAL, SOCIAL, AND SPIRITUAL HEALTH. 0 0 7768619 0 8102981 PROVISION OF HOUSING AND NURSING CARE TO THE ELDERLY BY OPERATING A 57 BED LICENSED NURSING FACILITY ALONG WITH 48 BED INDEPENDENT HOUSING, 25 BED ASSISTED LIVING, AND 26 BED MEMORY CARE FACILITIES. 7768619 1 1 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 25 0 171 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 0 0 0 MN X ECUMEN SERVICES INC 6517664300 3530 LEXINGTON AVENUE N SHOREVIEW MN 551268164 X HARLAN NELSON PRESIDENT 1.00 0.00 X X 0 0 0 CONNIE PRIEBE SECRETARY 1.00 0.00 X X 0 0 0 BRAD JOHNSON DIRECTOR 1.00 0.00 X 0 0 0 CAROL BULSON DIRECTOR 1.00 0.00 X 0 0 0 PATRICK ZIEMS VICE PRESIDENT 1.00 0.00 X X 0 0 0 JAMES BRAATEN TREASURER 1.00 0.00 X X 0 0 0 CONNIE SIMONSON DIRECTOR 1.00 0.00 X 0 0 0 NANCY DONAHUE DIRECTOR 1.00 0.00 X 0 0 0 BRIANNA STURM ADMINISTRATOR 40.00 0.00 X 0 0 0 0 0 0 0 0 0 0 REINHART FOODSERVICE LLC 1500 ST JAMES STREET LACROSSE WI 54603 FOOD SERVICES 122864 1 793517 75067 868584 RESIDENT REVENUE 623000 5574953 5574953 SMA REVENUES 623000 1960161 1960161 OTHER 623000 539944 539944 MEAL REVENUE 623000 22506 22506 LAUNDRY REVENUE 623000 5417 5417 8102981 3802 3802 BEAUTY SHOP INCOME 812900 14940 14940 MISCELLANEOUS INCOME 900099 14576 14576 VENDING INCOME 900099 1058 1058 256 256 30830 9006197 8102981 0 34632 X 3405179 2890430 514749 6321 5361 960 573710 486584 87126 276924 234869 42055 343133 343133 12914 12914 41121 41121 1280555 1263497 17058 18117 2035 16082 13786 13786 371232 302678 68554 9532 9532 755 755 712998 712998 552903 552903 123606 7280 116326 MISCELLANEOUS EXPENSE 291478 282277 9201 CONTRACT MEALS 271194 271194 FOOD COST 201207 201207 BED SURCHARGE 160455 160455 531164 394851 136313 9198284 7768619 1429665 0 1146421 262872 143839 158124 1802869 648888 15977 20768 74767 73622 20510233 12651841 8311043 7858392 1108761 1105849 104172 689892 12707849 10818407 2025898 460758 1286259 30570 14287174 14128537 64201 60874 646260 651260 504620 1653676 18814412 16985675 X -6106563 -6167268 -6106563 -6167268 12707849 10818407 X -192087 131382 X 0 0 0 X 14745 26293 14935 75858 868584 1000415 8146707 8401090 8121291 8946035 8102981 41718104 8161452 8427383 8136226 9021893 8971565 42718519 12142 12142 0 12142 12142 42706377 6279 9455 21482 9778 3802 50796 6279 9455 21482 9778 3802 50796 47649 31937 25031 405 30830 135852 8215380 8468775 8182739 9032076 9006197 42905167 0.99540 0.99360 0.00120 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 56863 56863 17480509 9843918 7636591 2957186 2807923 149263 15675 15675 7858392 BOND RESERVE ACCOUNTS 1105849 C 1105849 SECURITY DEPOSITS 66933 BOND FUNDS 11870 RESIDENT TRUST 1049 UNDER MORTGAGE AGREEMENTS 6823 INTERCOMPANY RECEIVABLES 603217 689892 ASSET RETIREMENT OBLIGATION 82696 NET PENSION LIABILITY - UNION 243884 TENANT SECURITY DEPOSITS -35894 DUE TO RELATED PARTY 1362990 1653676 PART IV, LINE 2B: NURSING HOME RESIDENT FUNDS AND TENANT SECURITY DEPOSITS. A AUSTIN HOUSING AND REDEVELOPMENT AUTHORITY 410983566 05225MBE8 2017-12-28 14726856 TO REFINANCE SERIES 2011 TAX-EXEMPT BOND ISSUE. 0 0 0 A 160000 75000 14726856 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 0 SCHEDULE K, PART V THE ORGANIZATION IS CONSIDERING ADOPTING THESE WRITTEN PROCEDURES. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 ST. MARK'S LUTHERAN HOME DOES NOT PAY IT'S ADMINISTRATOR DIRECTLY, RATHER THE HOME IS PAYING THE ADMINISTRATOR THROUGH AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH A MANAGEMENT COMPANY NAMED ECUMEN SERVICES, INC. THE HOME IS CONTRACTED TO PAY ECUMEN SERVICES, INC. FOR THE ADMINISTRATOR POSITION AND OTHER MANAGEMENT CONSULTING SERVICES. THE ADMINISTRATOR'S (BRIANNA STURM) COMPENSATION FOR THE CALENDAR YEAR 2020 WAS $104,231, WITH NONTAXABLE BENEFITS OF $6,520 AND DEFERRED COMPENSATION OF $6,248. THE ADMINISTRATOR'S COMPENSATION FOR THE FISCAL YEAR 2021 WAS $87,630. FORM 990, PART VI, SECTION A, LINE 6 NON-VOTING CORPORATE MEMBERS OF THE FILING ORGANIZATION SHALL CONSIST OF MEMBERS OF THE CONGREGATIONS ELECTING TO PARTICIPATING AND BELONGING TO THE SOUTHEASTERN MINNESOTA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE CORPORATE VOTING MEMBERS OF THE FILING ORGANIZATION SHALL CONSIST OF ALL PASTORS OF THE CONGREGATIONS ELECTING TO PARTICIPATE AND TWO LAY DELEGATES SELECTED BY EACH SUCH CONGREGATION. FORM 990, PART VI, SECTION A, LINE 7A AT EACH ANNUAL MEETING, THE CORPORATE MEMBERS WILL ELECT AT LEAST A MAJORITY TO THE FILING ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED CHANGES IN THE ARTICLES OF INCORPORATION OR BYLAWS THAT RELATE TO AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND/OR RECOGNITION BY THE LUTHERAN CHURCH-MISSOURI SYNOD WILL BE SUBMITTED TO THE CORPORATE MEMBERS FOR THEIR APPROVAL. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A MOTION WAS PASSED BY THE BOARD OF DIRECTORS TO HAVE THE BOARD PRESIDENT REVIEW AND APPROVE THE FORM 990 BEFORE IT IS SIGNED AND SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY COMPLETE A SURVEY RELATED TO BUSINESS RELATIONSHIPS AND FAMILY MEMBERS THAT COULD, OR DO, CREATE A CONFLICT OF INTEREST. THESE ARE SUMMARIZED AND FILED ALONG WITH THE BOARD MEETING MINUTES. CONFLICTS OF INTEREST ARE DETERMINED BY A REVIEW OF THE POTENTIAL CONFLICTS BY THE ADMINISTRATOR AND THE BOARD OF DIRECTORS. IF A CONFLICT EXISTS, THEN THE CONFLICTED BOARD MEMBER OR KEY EMPLOYEE IS EXCLUDED FROM DISCUSSION AND VOTES RELATED TO ANY POTENTIAL OR EXISTING RELATIONSHIPS INVOLVING THE CONFLICT OF INTEREST. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST WAS INTENTIONALLY HIDDEN BY A BOARD MEMBER, THEN THE SITUATION WOULD BE INVESTIGATED AND THE BOARD MEMBER COULD BE SUSPENDED AND SUBJECT TO DISMISSAL. ADDITIONALLY, THE REMAINING BOARD MEMBERS AND KEY EMPLOYEES WILL REVIEW, FOR FAIRNESS, ALL TRANSACTIONS BACK TO THE TIME THE CONFLICT BECAME RELEVANT. IF A TRANSACTION APPEARS TO LACK ARMS-LENGTH, EITHER TO THE DETRIMENT OF THE ORGANIZATION, OR TO THE UNFAIR ADVANTAGE OF THE BOARD MEMBER, THEN ALL LEGAL REMEDIES WILL BE CONSIDERED. FORM 990, PART VI, SECTION B, LINE 15 ST. MARK'S LUTHERAN HOME HAS AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH A MANAGEMENT COMPANY NAMED ECUMEN SERVICES, INC. THE HOME IS CONTRACTED TO PAY ECUMEN SERVICES, INC. FOR THE ADMINISTRATOR POSITION AND OTHER MANAGEMENT CONSULTING SERVICES. ECUMEN SERVICES, INC. PREPARES A STUDY OF COMPARABLE SENIOR CARE FACILITIES OF SIMILAR SIZE TO DETERMINE THE COMPENSATION APPLICABLE FOR PROVIDING THE ADMINISTRATOR POSITION TO THE HOME. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE ADMINISTRATIVE OFFICE UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 32,132. MANAGEMENT AND GENERAL EXPENSES 17,058. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,190. CONSULTANT FEES: PROGRAM SERVICE EXPENSES 258. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 258. CONSULTANT PHARMACEUTICAL: PROGRAM SERVICE EXPENSES 6,368. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,368. CONSULTANT DIETARY: PROGRAM SERVICE EXPENSES 2,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,800. MAINTENANCE CONTRACTS: PROGRAM SERVICE EXPENSES 14,403. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,403. NURSING POOL: PROGRAM SERVICE EXPENSES 956,766. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 956,766. CONSULTANT PHYSICIAN: PROGRAM SERVICE EXPENSES 2,132. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,132. CONTRACTED SERVICES - PT: PROGRAM SERVICE EXPENSES 132,890. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,890. CONTRACTED SERVICES - OT: PROGRAM SERVICE EXPENSES 100,529. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,529. CONTRACTED SRVS - ST: PROGRAM SERVICE EXPENSES 15,219. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,219. FORM 990, PART XI, LINE 9: CHANGE IN DEFINED BENEFIT PENSION PLAN 131,382. ST MARK'S FOUNDATION INC 400 15TH AVENUE SW AUSTIN MN 55912 411374304 PROVISION OF BENEFITS AND SUPPORT TO ST. MARK'S LUTHERAN HOME MN 501(C)(3) LINE 12B, II ST MARK'S LUTHERAN HOME 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NO TRANSACTIONS GREATER THAN 50000