UNITED RETIREMENT CENTER: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- UNITED RETIREMENT CENTER (EIN 46-0271768)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-13
- IRS object ID
- 202043189349304624
- Schema version
- 2019v5.1
- 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 | 2020-11-13T09:59:56-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 200 E 10TH ST STE 500 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 571046375 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460271768 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNITED RETIREMENT CENTER | BusinessNameLine1Txt |
| Business Name Line2 | D/B/A UNITED LIVING COMMUNITY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 6056925351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 FIRST AVENUE | AddressLine1Txt |
| City | BROOKINGS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSH JOHNSON | PersonNm |
| Person Title | DIRECTOR OF FINANCE | PersonTitleTxt |
| Phone | 6056925351 | PhoneNum |
| Signature | 2020-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURIE HANSON | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2020-10-29 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.130.171.59 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-29 | IPDt |
| IP Tm | 13:19:10 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A8DB27B0CC75174FC7797F8E3D6A96021CEF41AE | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES GILKERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 FIRST AVENUE | AddressLine1Txt |
| City | BROOKINGS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,875,885 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UNITEDALIVE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1956 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE A CONTINUUM OF CARE THAT EMBRACES CHANGING NEEDS OF THE COMMUNITY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 223 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,336 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,675 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,548,203 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,855,872 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$11,456 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,063 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,925 | PYOtherRevenueAmt |
| CY Other Revenue | $14,275 | CYOtherRevenueAmt |
| PY Total Revenue | $6,559,008 | PYTotalRevenueAmt |
| CY Total Revenue | $6,875,885 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $718 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $304 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,029,596 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,033,037 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,865,822 | PYOtherExpensesAmt |
| CY Other Expenses | $3,127,112 | CYOtherExpensesAmt |
| PY Total Expenses | $6,896,136 | PYTotalExpensesAmt |
| CY Total Expenses | $7,160,453 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$337,128 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$284,568 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,919,980 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,478,459 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,664,063 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,507,110 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,255,917 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,971,349 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE A CONTINUUM OF CARE THAT EMBRACES CHANGING NEEDS OF THE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,335,913 | ExpenseAmt |
| Grant | $304 | GrantAmt |
| Revenue | $6,855,872 | RevenueAmt |
| Desc | UNITED RETIREMENT CENTER OPERATED AN 81-BED SKILLED CARE NURSING FACILITY ALONG WITH 16 APARTMENT UNITS (PARK PLACE APARTMENTS), AND 28 ASSISTED LIVING UNITS (PARK PLACE ASSISTED LIVING CENTER) LOCATED IN BROOKINGS, SOUTH DAKOTA. DURING 2019, UNITED LIVING COMMUNITY HAD 24,699 RESIDENT DAYS AND PARK PLACE ASSISTED LIVING HAD 9,532 ASSISTED LIVING DAYS. THE FACILITY IS A CHARITABLE NONPROFIT CORPORATION ORGANIZED TO PROVIDE THE OLDER ADULTS IN THE COMMUNITY WITH THE HIGHEST QUALITY OF CARE. | Desc |
| Total Program Service Expenses | $6,335,913 | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 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 | 0 | 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 | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 223 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSH JOHNSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6056925351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 405 FIRST AVENUE | AddressLine1Txt |
| City | BROOKINGS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57006 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| JOSHUA JOHNSON | ||||||
| DIRECTOR OF FINANCE (BEG MAR 2019) | 40.00 | Yes (X) | $87,000 | $0 | $0 | |
| CARLEY OSLAND | ||||||
| DIRECTOR OF FINANCE (UNTIL FEB 2019) | 40.00 | Yes (X) | $21,290 | $0 | $0 | |
| JIM GILKERSON | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JULIE BELL | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALICE HARRISON | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROBERT BROTSKY | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOAN HEGERFELD BAKER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TRACEY DEATHERAGE | ||||||
| DIRECTOR (THRU MAR 2019) | 1.00 | $0 | $0 | $0 | Yes (X) | |
| HELEN NIELSEN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BECKY SCHMEDING | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DR MARY JO BENTON LEE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| A LOWELL SLYTER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JEFF SMYRAK | ||||||
| DIRECTOR (THRU MAR 2019) | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KALEB HIGHT | ||||||
| ADMINISTRATOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $108,290 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 |
|---|---|---|---|---|---|
| DAKOTA TRAVEL NURSE | |||||
| 1200 COLLINS AVE | MANDAN | ND | 58554 | CONTRACT STAFFING | $109,411 |
| AVERA MCKENNAN | |||||
| 1325 S CLIFF AVE | SIOUX FALLS | SD | 57105 | MANAGEMENT SERVICES | $104,674 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,675 | AllOtherContributionsAmt |
| Total Contributions | $2,675 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NURSING HOME REVENUE | 623000 | $5,463,115 | $5,463,115 |
| ASSISTED LIVING REVENU | 623000 | $914,269 | $914,269 |
| EARLY LEARNING CENTER | 623000 | $204,337 | $204,337 |
| PARK PLACE | 623000 | $191,909 | $191,909 |
| MEALS | 623000 | $5,154 | $5,154 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,088 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $77,088 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,855,872 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,813 | TotalRevenueColumnAmt |
| Exclusion | $2,813 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,275 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,275 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,275 | TotalRevenueColumnAmt |
| Exclusion | $14,275 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $250 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $250 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $250 | TotalRevenueColumnAmt |
| Exclusion | $250 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,875,885 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,855,872 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,338 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304 | TotalAmt |
| Program Services | $304 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,290 | TotalAmt |
| Management And General | $108,290 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,378,906 | TotalAmt |
| Program Services | $3,096,047 | ProgramServicesAmt |
| Management And General | $282,859 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,466 | TotalAmt |
| Program Services | $28,395 | ProgramServicesAmt |
| Management And General | $5,071 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,534 | TotalAmt |
| Program Services | $248,218 | ProgramServicesAmt |
| Management And General | $23,316 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,841 | TotalAmt |
| Program Services | $221,695 | ProgramServicesAmt |
| Management And General | $19,146 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,299 | TotalAmt |
| Management And General | $74,299 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,219 | TotalAmt |
| Management And General | $8,219 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,843 | TotalAmt |
| Management And General | $27,843 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $650,126 | TotalAmt |
| Program Services | $630,024 | ProgramServicesAmt |
| Management And General | $20,102 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,814 | TotalAmt |
| Program Services | $8,613 | ProgramServicesAmt |
| Management And General | $18,201 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,762 | TotalAmt |
| Program Services | $8,557 | ProgramServicesAmt |
| Management And General | $14,205 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,395 | TotalAmt |
| Program Services | $30,405 | ProgramServicesAmt |
| Management And General | $105,990 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,073 | TotalAmt |
| Program Services | $293,810 | ProgramServicesAmt |
| Management And General | $10,263 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,245 | TotalAmt |
| Program Services | $15,022 | ProgramServicesAmt |
| Management And General | $3,223 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,947 | TotalAmt |
| Program Services | $18,564 | ProgramServicesAmt |
| Management And General | $2,383 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,454 | TotalAmt |
| Program Services | $224,726 | ProgramServicesAmt |
| Management And General | $5,728 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $666,104 | TotalAmt |
| Program Services | $652,482 | ProgramServicesAmt |
| Management And General | $13,622 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,791 | TotalAmt |
| Program Services | $57,825 | ProgramServicesAmt |
| Management And General | $966 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DIETARY SUPPLIES AND FO | $294,964 | $294,964 | |
| PROGRAM SUPPLIES | $270,171 | $270,171 | |
| DUES AND SUBSCRIPTIONS | $51,642 | $51,451 | $191 |
| BAD DEBT | $21,747 | $21,747 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,516 | TotalAmt |
| Program Services | $162,893 | ProgramServicesAmt |
| Management And General | $80,623 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,160,453 | TotalAmt |
| Program Services | $6,335,913 | ProgramServicesAmt |
| Management And General | $824,540 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,673 | BOYAmt |
| EOY | $429,019 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $368,803 | BOYAmt |
| EOY | $374,993 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,770 | BOYAmt |
| EOY | $22,585 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,515 | BOYAmt |
| EOY | $36,234 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,473,419 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,175,910 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,714,430 | BOYAmt |
| EOY | $7,297,509 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441,789 | BOYAmt |
| EOY | $318,119 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,919,980 | BOYAmt |
| EOY | $8,478,459 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $489,341 | BOYAmt |
| EOY | $599,303 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,140,078 | BOYAmt |
| EOY | $4,868,670 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,644 | BOYAmt |
| EOY | $2,137 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,000 | BOYAmt |
| EOY | $37,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,664,063 | BOYAmt |
| EOY | $5,507,110 | 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 | $3,255,917 | BOYAmt |
| EOY | $2,971,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,255,917 | BOYAmt |
| EOY | $2,971,349 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,919,980 | BOYAmt |
| EOY | $8,478,459 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$284,568 | 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 | $78,445 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,744 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,336 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,675 | CurrentTaxYearAmt |
| Total | $134,925 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,866,375 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,298,453 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,915,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,548,203 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,855,872 | CurrentTaxYearAmt |
| Total | $34,484,193 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,944,820 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,342,197 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,923,015 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,550,539 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,858,547 | CurrentTaxYearAmt |
| Total | $34,619,118 | 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 Minus3 Years | $241,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $468,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $981,703 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,180,097 | CurrentTaxYearAmt |
| Total | $2,872,186 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $241,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $468,772 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $981,703 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,180,097 | CurrentTaxYearAmt |
| Total | $2,872,186 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $31,746,932 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,582 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,088 | CurrentTaxYearAmt |
| Total | $96,503 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,582 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,869 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $21,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,088 | CurrentTaxYearAmt |
| Total | $96,503 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,963,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,361,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,943,963 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,571,555 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,875,635 | CurrentTaxYearAmt |
| Total | $34,715,621 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91450 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94870 | PublicSupportPY509Pct |
| Investment Income CY | 0.00280 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00230 | 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 |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $651,647 | OtherCostOrOtherBasisAmt |
| Book Value | $651,647 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,775,062 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,003,070 | DepreciationAmt |
| Book Value | $5,771,992 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $986,421 | OtherCostOrOtherBasisAmt |
| Depreciation | $607,601 | DepreciationAmt |
| Book Value | $378,820 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,060,289 | OtherCostOrOtherBasisAmt |
| Depreciation | $565,239 | DepreciationAmt |
| Book Value | $495,050 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,297,509 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEPOSITS AND ENTRANCE FEES | Desc |
| Amt | $37,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $37,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | MEDICAID FUNDS ARE DEPOSITED INTO THE RESIDENT TRUST ACCOUNT. THE CO-PAY PORTION IS TRANSFERRED TO THE FACILITY, AND THE $60/MONTH ALLOWANCE REMAINS IN THE TRUST ACCOUNT. IT IS AVAILABLE TO EACH RESPECTIVE MEDICAID RECIPIENT UPON REQUEST. |
| 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. |
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 | COUNTY OF BROOKINGS SOUTH DAKOTA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 466000070 | BondIssuerEIN |
| Bond Issued | 2011-07-15 | BondIssuedDt |
| Issue Price | $6,622,000 | IssuePriceAmt |
| Purpose | ECONOMIC DEVELOPMENT REVENUE BOND (UNITED RETIREMENT CENTER PROJECT) SERIES. | 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 | $1,753,330 | RetiredAmt |
| Total Proceeds | $6,622,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $74,995 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,836,046 | CapitalExpendituresAmt |
| Other Spent Proceeds | $1,710,959 | OtherSpentProceedsAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | 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 | Yes (1) | 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 | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | 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 | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I | FormAndLineReferenceDesc |
| Explanation | BOND PROCEEDS WERE USED TO PAY THE COSTS OF ISSUANCE OF THE BOND, REFUND THE OUTSTANDING COUNTY OF BROOKINGS, SOUTH DAKOTA ECONOMIC DEVELOPMENT REVENUE BONDS, SERIES 1998 ISSUED JULY 2, 1998, AND PAY THE COSTS OF ADDITIONAL IMPROVEMENTS TO THE CORPORATION'S FACILITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THERE SHALL BE AN EXECUTIVE COMMITTEE CONSISTING OF THE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER OF THE CORPORATION. THIS COMMITTEE SHALL ASSUME AND PERFORM THE FUNCTIONS OF THE BOARD OF DIRECTORS AT ALL TIMES WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION AND SHALL REPORT TO THE BOARD OF DIRECTORS ALL ACTION TAKEN BY THE COMMITTEE AT THE NEXT MEETING OF THE BOARD OF DIRECTORS. THE ADMINISTRATOR WILL SERVE AS A COMMITTEE MEMBER, EX-OFFICIO. |
| FORM 990, PART VI, SECTION A, LINE 3 | AVERA MCKENNAN PROVIDES MANAGEMENT SERVICES TO UNITED RETIREMENT CENTER. THE ADMINISTRATOR IS PAID THROUGH AVERA MCKENNAN AND PROVIDES THE DAY-TO-DAY OPERATIONS OF THE RETIREMENT CENTER. DURING THE YEAR ENDED 12/31/2019, KALEB HIGHT, ADMINISTRATOR, WAS PAID A SALARY OF $109,565 AND $22,253 IN BENEFITS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE ADMINISTRATOR. A COPY OF THE RETURN IS AVAILABLE TO THE BOARD OF DIRECTORS AT THE NEXT SCHEDULED BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY BOARD MEETING AGENDA INCLUDES AN ITEM ASKING FOR ANY POTENTIAL CONFLICT OF INTEREST. BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE ANNUALLY REGARDING ANY CONFLICTS THEY MAY HAVE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ADMINISTRATOR IS AN EMPLOYEE OF AVERA MCKENNAN. AVERA REQUESTS PEER REVIEWS FROM DEPARTMENT LEADERS AND BOARD MEMBERS OF UNITED RETIREMENT CENTER (URC). AVERA RECOMMENDS A PAY ADJUSTMENT BASED ON PERFORMANCE AND THE CURRENT MARKET. THE BOARD OF DIRECTORS OF URC DETERMINES WHETHER TO APPROVE AVERA'S RECOMMENDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. |
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