BENEDICTINE LIVING COMMUNITY OF MORA: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: BENEDICTINE LIVING COMMUNITY OF MORA (EIN 27-4219119)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-07-09
IRS object ID: 202041919349301874
Schema version: 2018v3.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-09T12:33:16-05:00	ReturnTs
Tax Period End	2019-06-30	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	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274219119	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Benedictine Living Community of Mora	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BENE	BusinessNameControlTxt
Phone	7632310410	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 North 7th Street	AddressLine1Txt
City	Mora	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55051	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jennifer Gleason	PersonNm
Person Title	Chief Operating Officer	PersonTitleTxt
Phone	7632310410	PhoneNum
Signature	2020-07-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Deb Nelson CPA	PreparerPersonNm
PTIN	P01264758	PTIN
Phone	6122536500	PhoneNum
Preparation	2020-07-09	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	216.147.181.49	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-09	IPDt
IP Tm	11:07:52	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	D8A1E5117AA53286D53F57459EBB2DE5C7CA50FC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F9BEE9501A3B4F00F190E63700B8BF2BC70C7B96	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	St Clare Living Community of Mora	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	Dennis Kamstra	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	110 North 7th Street	AddressLine1Txt
City	Mora	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55051	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,493,246	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	Housing and long-term care facilities for the elderly	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	230	TotalEmployeeCnt
Total Volunteers	15	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$7,187,496	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,493,239	CYProgramServiceRevenueAmt
PY Investment Income	$507	PYInvestmentIncomeAmt
CY Investment Income	$7	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$7,188,003	PYTotalRevenueAmt
CY Total Revenue	$7,493,246	CYTotalRevenueAmt
PY Grants And Similar Paid	$13,649	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$3,750	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,386,528	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,969,721	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,705,270	PYOtherExpensesAmt
CY Other Expenses	$2,762,409	CYOtherExpensesAmt
PY Total Expenses	$7,105,447	PYTotalExpensesAmt
CY Total Expenses	$7,735,880	CYTotalExpensesAmt
PY Revenues Less Expenses	$82,556	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$242,634	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,455,591	TotalAssetsBOYAmt
Total Assets EOY	$1,553,807	TotalAssetsEOYAmt
Total Liabilities BOY	$1,408,213	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,751,449	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$47,378	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$197,642	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	None	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$5,548,775	ExpenseAmt
Grant	$3,750	GrantAmt
Revenue	$6,261,927	RevenueAmt
Desc	The organization provides skilled nursing care in a 65 bed facility. In the year ended 6/30/19, the facility provided 21,906 days of care.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,012,305	ExpenseAmt
Revenue	$1,176,758	RevenueAmt
Desc	The organization provides assisted living care in a 35 bed facility. In the year ended 6/30/19, the facility provided 12,249 days of care.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$58,838	ExpenseAmt
Revenue	$54,554	RevenueAmt
Desc	The organization provides management services to a 30 unit assisted living and memory care facility owned by the Housing and Redevelopment Authority of Mora. In the year ended 6/30/19, the facility provided 9,771 days of care	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$6,619,918	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	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	0	TaxExemptBondsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	230	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	4	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	Yes (1)	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	Brad Stedman CPA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7013563101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 656	AddressLine1Txt
City	West Fargo	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58078	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Dennis Kamstra
President/CEO	1.00	40.00	Yes (X)	Yes (X)	$0	$142,708	$0
Robert Sundberg
Board Chair	1.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
Paul Sanders
Board Member	1.00	2.00	Yes (X)		$0	$0	$0
Rod Pakonen
Board Member	1.00	2.00	Yes (X)		$0	$0	$0
Jennifer Gleason
Secretary/Treasurer/COO	15.00	40.00		Yes (X)	$0	$175,000	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$317,708	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	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
Living Services Foundation
3109 West 50th Street 133	Minneapolis	MN	55410	Management Fees	$280,138
Prime Time Healthcare LLC
15380 Weir St	Omaha	NE	68137	Agency Staffing	$117,205

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Resident and Assisted	623000	$7,403,269	$7,403,269
Management Revenue	541610	$54,554	$54,554

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,416	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,416	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,493,239	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7	TotalRevenueColumnAmt
Exclusion	$7	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,493,246	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,493,239	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$7	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$3,750	TotalAmt
Program Services	$3,750	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,904,927	TotalAmt
Program Services	$3,630,984	ProgramServicesAmt
Management And General	$273,943	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$49,517	TotalAmt
Program Services	$46,043	ProgramServicesAmt
Management And General	$3,474	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$694,765	TotalAmt
Program Services	$646,025	ProgramServicesAmt
Management And General	$48,740	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$320,512	TotalAmt
Program Services	$298,027	ProgramServicesAmt
Management And General	$22,485	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$373,045	TotalAmt
Management And General	$373,045	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,350	TotalAmt
Management And General	$3,350	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$685,165	TotalAmt
Program Services	$491,180	ProgramServicesAmt
Management And General	$193,985	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$13,406	TotalAmt
Management And General	$13,406	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$167,193	TotalAmt
Program Services	$123,270	ProgramServicesAmt
Management And General	$43,923	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$766,962	TotalAmt
Program Services	$766,962	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,600	TotalAmt
Program Services	$1,469	ProgramServicesAmt
Management And General	$14,131	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$105,621	TotalAmt
Program Services	$105,621	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$98	TotalAmt
Program Services	$98	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,413	TotalAmt
Program Services	$3,413	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$84,087	TotalAmt
Management And General	$84,087	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Bed Tax and Licenses	$192,565	$192,565
Food Expenses	$184,107	$184,107
Pharmacy and Medical Ex	$126,404	$126,404
Bad Debt Expenses	$18,254		$18,254

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,139	TotalAmt
Management And General	$23,139	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,735,880	TotalAmt
Program Services	$6,619,918	ProgramServicesAmt
Management And General	$1,115,962	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$288,998	BOYAmt
EOY	$238,459	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$786,086	BOYAmt
EOY	$936,857	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$85,430	BOYAmt
EOY	$146,103	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$19,197	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,342	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$16,857	BOYAmt
EOY	$14,855	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,198	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$277,022	BOYAmt
EOY	$217,533	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,455,591	BOYAmt
EOY	$1,553,807	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$715,189	BOYAmt
EOY	$697,002	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$17,304	BOYAmt
EOY	-$2,995	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
EOY	$200,000	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$572,347	BOYAmt
EOY	$572,659	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$103,373	BOYAmt
EOY	$284,783	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,408,213	BOYAmt
EOY	$1,751,449	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$47,378	BOYAmt
EOY	-$197,642	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$47,378	BOYAmt
EOY	-$197,642	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,455,591	BOYAmt
EOY	$1,553,807	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$242,634	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$2,386	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
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	$369,330	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,849	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,802	CurrentTaxYearMinus2YearsAmt
Total	$385,981	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,085,144	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,480,191	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,114,987	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,187,496	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,493,239	CurrentTaxYearAmt
Total	$34,361,057	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,454,474	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,492,040	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,119,789	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,187,496	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,493,239	CurrentTaxYearAmt
Total	$34,747,038	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)
Current Tax Year Minus4 Years	$370,887	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$518,096	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$703,028	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$701,717	CurrentTaxYearMinus1YearAmt
Current Tax Year	$719,209	CurrentTaxYearAmt
Total	$3,012,937	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$370,887	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$518,096	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$703,028	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$701,717	CurrentTaxYearMinus1YearAmt
Current Tax Year	$719,209	CurrentTaxYearAmt
Total	$3,012,937	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$31,734,101	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$696	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$722	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,146	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$507	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7	CurrentTaxYearAmt
Total	$3,078	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$696	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$722	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,146	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$507	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7	CurrentTaxYearAmt
Total	$3,078	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$104,027	CurrentTaxYearMinus4YearsAmt
Total	$104,027	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$6,559,197	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$6,492,762	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,120,935	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,188,003	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,493,246	CurrentTaxYearAmt
Total	$34,854,143	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.91050	PublicSupportCY509Pct
Public Support PY509	0.90780	PublicSupportPY509Pct
Investment Income CY	0.00010	InvestmentIncomeCYPct
Investment Income PY	0.00010	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$19,197	OtherCostOrOtherBasisAmt
Depreciation	$4,342	DepreciationAmt
Book Value	$14,855	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$14,855	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
Amount Due From Affiliates	$19,130
Debt Service Reserve Fund	$198,403

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$217,533	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Other Liabilities	Desc
Amt	$284,783	Amt

Field	Value	IRS element (for citing)
Total Liability	$284,783	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part IV, Line 2b:	FormAndLineReferenceDesc
Explanation	The organization holds funds on behalf of its residents.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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	Jennifer Gleason	PersonNm
Title	Secretary/Treasurer/COO	TitleTxt
Base Compensation Filing Org	$0	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$175,000	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$0	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$175,000	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 3	FormAndLineReferenceDesc
Explanation	The organization relied on a related organization that used one or more of these methods to establish compensation.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, line 2	The organization began providing non-Medicare home health services during the fiscal year.
Form 990, Part VI, Section A, line 2	Jennifer Gleason and Dennis Kamstra have a family relationship.
Form 990, Part VI, Section A, line 3	The organization contracts with Living Services Foundation, a related organization, for management services.
Form 990, Part VI, Section A, line 6	Living Services Foundation is the sole member.
Form 990, Part VI, Section A, line 7a	Living Services Foundation, as the sole member, shall appoint the Board and remove Directors at any time, with or without cause.
Form 990, Part VI, Section A, line 7b	The Corporation may not take any of the following actions without receiving Member approval in accordance with procedures established by the Corporation's Articles and Bylaws: (a) Substantially change the present or now intended nature of the Corporation's operations or its mission; (b) Amend the Articles of Incorporation or these Bylaws; (c) Voluntarily dissolve; (d) Incur long-term debt; (e) Mortgage or encumber any assets of the Corporation; (f) Sell, lease or otherwise dispose of all or substantially all of its property and assets; (g) Add or delete major services; (h) Purchase or acquire substantially all of the assets of another entity; (i) Merge, consolidate with any domestic or foreign organization or lease or sell more than fifty percent (50%) of the Corporation's property and assets to any entity in any one transaction or series of related transactions; (j) Prepay any indebtedness prior to the time for payment thereof as provided in the contract evidencing or creating such indebtedness; (k) Loan money or other assets to or guarantee the obligations of any person or entity; (l) Approve annual operating budgets, annual or long-range capital budgets, and nonbudgeted contracts entered into over $50,000; and (m) Approve any extraordinary compensation or bonus to any employee.
Form 990, Part VI, Section A, line 8b	The organization does not have a committee with the authority to act on behalf of the governing body.
Form 990, Part VI, Section B, line 11b	Board members will review a completed electronic version of the Form 990 prior to filing.
Form 990, Part VI, Section B, line 12c	In connection with any actual or possible conflicts of interest, an Interested Person must disclose the existence of his or her Financial Interest and be given the opportunity to disclose all material facts relating to his or her Financial Interest to the directors or members of committees with board-delegated powers considering the proposed transaction or arrangement. After disclosure of the Financial Interest and all material facts, and after any discussion with the Interested Person, the Interested Person must leave the board (or committee) meeting while the Financial Interest is discussed and voted upon. The remaining board (or committee) members shall decide if a conflict of interest exists. An Interested Person may make a presentation at the board or committee meeting regarding the proposed transaction or arrangement, but after such presentation, the Interested Person shall leave the meeting during the discussion of, and the vote on, the proposed transaction or arrangement that results in the conflict of interest. The chairperson of the board (or committee) shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board (or committee) shall determine whether the Organization can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under the circumstances that would not give rise to a conflict of interest, the board (or committee) shall determine by a majority vote of the disinterested directors (or committee members), whether the transaction or arrangement is in the Organization's best interest and for its own benefit and whether the transaction is fair and reasonable to the Organization and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. If the board (or committee) has reasonable cause to believe that a person subject to this policy has failed to disclose actual or possible conflicts of interest or failed to discharge his or her duties in accordance with Article III, it shall inform the person of the basis for such belief and afford the person an opportunity to explain the alleged failure. If, after hearing the response of the person and making such further investigation as may be warranted in the circumstances, the board (or committee) determines that the person has, in fact, failed to discharge his or her duties in accordance with this policy or to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
Form 990, Part VI, Section B, line 15b	The organization compensates the facility administrator, but all other top management officials are compensated by the sole member, Living Services Foundation. The administrator's compensation was determined by the individual's level of compensation with the previous owner.
Form 990, Part VI, Section C, line 19	The organization makes its governing documents and financial statements available to the public upon request.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 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
Living Services Foundation Mora LLC
110 North 7th Street	Mora	MN	55051	263614974	Leasing of skilled nursing and assisted living facility	DE	$516,610	$4,412,438	Living Services Foundation
Living Services Foundation Minneota LLC
700 North Monroe Street	Minneota	MN	56264	263614760	Operation of skilled nursing, assisted living, and home health agency	DE	$5,460,472	$4,007,656	Living Services Foundation

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	Living Services Foundation	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3109 W 50th Street 133	AddressLine1Txt
City	Minneapolis	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55410	ZIPCd

Field	Value	IRS element (for citing)
EIN	411936717	EIN
Primary Activities	Housing and long-term care facilities for the elderly	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	Line 10	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	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	0	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	Yes (1)	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	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd