2025-11-17T10:06:35-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 411451486 Vivie Foundation VIVI 3207636653 2209 Jefferson St Ste 201 Alexandria MN 56308 Marnie Gugisberg Sr VP/CFO 3207636653 2025-11-17 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-17 2024 2025-03-06 01:10:19Z Mark Anderson 2209 Jefferson St Ste 201 Alexandria MN 56308 522676 0 X www.vivie.org X 1983 MN Support for the work done by all Vivie affiliates 7 7 0 7 0 0 136355 377049 0 0 72789 120285 0 9560 209144 506894 130834 303344 0 0 0 0 0 0 0 86862 358635 217696 661979 -8552 -155085 3970374 7498730 62795 41266 3907579 7457464 X To enrich, empower and elevate people thorughout life's journey. 0 0 329343 303344 The Vivie Foundation supports Vivie and all related entites by securing philanthropic funds to advance our mission of "enriching the lives of everyone we serve." Generous individuals and organizations have invested in the mission of Vivie. Their contributions help sustain the programs of excellence upon which Vivie flourishes, and provide the necessary funds for pursuing new and innovative care for aging adults Vivie serves throughout our continuum. It is through the tremendous giving of our donors and volunteers that VIvie has been able to provide above-and-beyond enrichment in every aspect of our organization. (Continued on Schedule O)In this last fiscal year, several initiatives that were realized as a result of charitable support include:* Hospice Services: Providing enriching services and essential cares to those who are terminally ill. Examples of enriching services include music therapy, healing touch, massage therapy, and essential oil therapy. Care for their families include bereavement support for 13 months after their loved one passes away on Knute Nelson Hospice services and the option to attend grief groups facilitated by our Hospice spiritual care team. * Certified Nursing Assistant Education: Equipping high school students at the Alexandria Area High School with industry-recognized CNA training and testing. This allows them to receive their Certified Nursing Assistant certification while still in high school and exposes them to the rewarding aspects of a career in health care. * Enhancing and Enriching Equipment: Equipment purchases last fiscal year enhanced the quality of care provided to older adults, as well as enhancing our offerings to our wellness members. Examples include: APM mattresses that reduce pressure ulcers for Care Center residents, popcorn machine for assisted living residents, grief toolboxes for Hospice patients and their families, INR machines so our team can better determine and diagnose any blood clotting issues in Home Health patients, and resistance bands and laminated exercise charts for Wellness. * Resident Activities: Providing special, enriching entertainment opportunities to build community for residents. Examples include performances by local theatre companies, above-and-beyond outings such as a Lake Itasca boat tour our Park Rapids residents took, happy hour, musical entertainers, style shows and more.* Endowment/Unrestricted: Giving to the endowment fund allows Vivie to allocate funds to our greatest mission need. * Chaplaincy and Spiritual Care Program: Supporting residents on their faith journey with essential programming, such as visits from our chaplains, Bible study, Sunday church services in our various Knute Nelson facilities, and coordination between our spiritual care staff and the resident's home church.* Caregiver Scholarships: Funding directed for caregiving staff to pursue their education within the field of health care. This could include CNA certification, LPN, or RN training. It also includes specific certifications such as wound care or lymphedema training. * Equipping Leaders with Scholarships: Supporting all employees with vital learning opportunities and education. Examples of past scholarships include: supporting a leader getting a Master's of Public Health, allowing spiritual care staff to attend bereavement training or pursue higher education in theology, and providing funds for Bachelor's completer programs for corporate staff. * Benevolence Care: We do not turn anyone away for an inability to pay for the care they need. Contributions from our donors help us support those who have outlived their resources and provide them with the highest quality care and services.Walker Methodist Foundation merged into Vivie Foundation during 2024. 329343 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 1 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X Marnie Gugisberg 3207631164 2209 Jefferson St Ste 201 Alexandria MN 56308 Richard Moen Chair 1.00 0.00 X X 0 0 0 Sally Smith Vice Chair 1.00 0.00 X X 0 0 0 Carmon Watkins Secretary 1.00 0.00 X X 0 0 0 Sarah O'Kane Treasurer 1.00 0.00 X X 0 0 0 Terri Bursch Director 1.00 0.00 X 0 0 0 Jeremy Geris Director (Beg Jul 2024) 1.00 0.00 X 0 0 0 Carol Kraft Director (Beg Dec 2024) 1.00 0.00 X 0 0 0 Mark Anderson President/CEO 1.00 48.00 X 0 637648 29924 Marnie Gugisberg Sr VP/CFO 1.00 48.00 X 0 300449 24778 Katie Perry Sr VP/COO 2.00 56.00 X 0 313783 26902 Emily Geris Foundation Executive Director 40.00 0.00 X 0 102942 13205 0 1354822 94809 2 0 1 0 Knute Nelson 2209 Jefferson St Suite 201 Alexandria MN 56308 Management Services 213996 1 35033 342016 377049 120285 120285 25342 35033 15782 9560 9560 506894 0 0 129845 284362 284362 18982 18982 213996 213996 11525 11525 8110 8110 8472 8472 11068 11068 34048 34048 1100 1100 995 995 Miscellaneous 35987 35987 Grant Fufillment 25999 25999 Social Accountability 6942 6942 393 393 661979 329343 332636 0 329566 134861 232594 162164 4125 11955 24309 0 24309 3404029 5864490 60 1300951 3970374 7498730 62795 41266 62795 41266 X 3907579 5955715 1501749 3907579 7457464 3970374 7498730 X -155085 360659 3344311 X 0 1 X 1 0 X X 9 Knute Nelson 411263433 10 1 233765 18982 Walker Methodist 411916102 10 1 0 0 Walker Methodist Health Center Inc 410706131 10 0 0 0 Walker Assisted Living Corporation I 411673628 10 0 0 0 Walker Residence Inc 411443583 10 0 0 0 Walker Senior Housing Corporation III 411633928 10 0 0 0 Walker Senior Housing Corporation IV 363508677 10 0 0 0 Walker Senior Housing Corporation IX 411712274 10 0 0 0 Walker Community Services Inc 411706874 10 0 0 0 9 233765 18982 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part I, Line 12g column (vi) The other support reported on Line 12g is scholarships paid for employees of Knute Nelson. Schedule A, Part IV, Section A, Line 1: Prior to July 1, 2024, the supported organization was Knute Nelson. After the Articles were amended July 1, 2024, the beneficiary organizations of the Corporation are Vivie and its affiliated entities. The affilitated entities are not listed by name but instead must affilites of Vivie and be determined by the Internal Revenue Service to be described in Code section 501(c)(3) and either Code section 509(a)(1) or section 509(a)(2), or are organizations which have been determined by the Internal Revenue Service to be described in Code sections 501(c)(4) or 501(c)(6) and would be described in Code section 509(a)(1) or section 509(a)(2) if they were described in Code section 501(c)(3). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24309 24309 24309 Due from Related Organizations 1291548 Life Insurance Surrender Value 9403 1300951 X 883335 360659 360659 522676 -15782 -15782 506894 677761 15782 15782 661979 0 661979 Part X, Line 2: The Foundation 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 consolidated financial statements. The Foundation would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense, if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Special event expenses reported in revenue for tax purposes -15,782. Part XII, Line 2d - Other Adjustments: Special event expenses reported in revenue for tax purposes 15,782. Golf Tournament 60375 35033 25342 299 8916 6038 529 60375 35033 25342 299 8916 6038 529 15782 9560 1 Knute Nelson 420 12th Ave E Alexandria MN 56308 411263433 501(c)(3) 0 233765 General operating support 1 0 Scholarship 82 18982 Part I, Line 2: Vivie Foundation makes payments directly to the school and directly to the individuals, depending on the circumstance. For payments made directly to individuals, a receipt must be provided showing book or tuition expense before the scholarship is issued. The foundation scholarship is used for scholarships that are not eligible under the Nursing Facility Scholarship program under the Care Center and the Home & Community Based Scholarship grant awarded for Knute Nelson Home Care, Knute Nelson Hospice, Nelson Gables, and Grand Arbor. 0 0 0 0 0 0 0 0 0 Mark Anderson President/CEO 0 556059 0 70217 0 11372 0 15269 0 14745 0 667662 0 0 Katie Perry Sr VP/COO 0 313566 0 217 0 0 0 12532 0 14461 0 340776 0 0 Marnie Gugisberg Sr VP/CFO 0 300232 0 217 0 0 0 11978 0 12891 0 325318 0 0 Part I, Line 3 The President/CEO is compensated by Knute Nelson, a related organization. The Foundation relied on Knute Nelson to establish compensation for the President/CEO. Knute Nelson utilized the Form 990 of other organizations, compensation survey or study, and approval by the board to establish compensation. Form 990, Part VI, Section A, line 1a The Executive Committee shall include the Chair, Vice-Chair, President, Treasurer, Secretary and such other individuals, if any, as may be appointed by the board from time to time. The Executive Committee shall have the authority of the board in the management of the business of this corporation in the interval between board meetings, and the Executive Committee shall at all times be subject to the control and direction of the board. The Executive Committee shall have such other duties as may be prescribed by the board from time to time. Form 990, Part VI, Section A, line 2 Mark Anderson, Marnie Gugisberg, Katie Perry, Emily Geris and Carol Kraft have a business relationship. Form 990, Part VI, Section A, line 4 The bylaws were amended for a change in member, beneficiary organizations and activities requiring member approval. The Articles were amended to change the name, member and beneficiary organizations. Form 990, Part VI, Section A, line 6 Prior to July 1, 2024, the sole member of the organization is Knute Nelson, a related organization. After July 1, 2024, the sole member of the organizaion shall be Vivie. Form 990, Part VI, Section A, line 7a Prior to July 1, 2024, the organization's Board of Directors are elected by the Board of Directors of Knute Nelson, a related organization. After July 1, 2024, the organization's Board of Directors are elected by the member, Vivie. Form 990, Part VI, Section A, line 7b Prior to July 1, 2024, the amendment or restatement to the Articles of Incorporation that alters the purposes of the corporation as identified in the Articles of Incorporation or the ability of the corporation to carry out those purposes must be approved by majority vote of the Knute Nelson Board of Directors. After July 1, 2024, the following actions require member approval: a. Merger or consolidation of the Corporation into or with any other qualified foreign or domestic nonprofit corporation other than an entity related to or affiliated with the Corporation; b. Voluntary dissolution of the Corporation; c. The sale, lease, exchange, or other disposition of all or substantially all of the Corporation's property or assets; d. A substantial change to the mission of the Corporation or the present or now intended nature of the Corporation's operations; e. Amendment of the Articles of Incorporation or these Bylaws; and f. Removal of a director pursuant to Section 3.06 of these Bylaws. Form 990, Part VI, Section B, line 11b The return is reviewed initially by the CFO/SVP and President/CEO. The Finance & Audit committee of Vivie, the parent entity will review and approve for filing. A copy will be made avaialble to the Board of Directors Form 990, Part VI, Section B, line 12c Each officer, director, and key employee is required to fill out a conflict of interest form annually. The form is reviewed initially by the President of the Board of Directors and the President/CEO for potential conflicts. If a conflict exists, it is reviewed by the Board of Directors. Any person with a conflict is restricted from voting on related matters. Form 990, Part VI, Section B, line 15 The Board of Vivie determines the compensation of the President/CEO based on comparability data. The President/CEO is reviewed annually by the Executive Board which then reports back to the full Board of Directors. The decision is noted in the board minutes. The President/CEO determines the compensation of other officers based on comparability data and presents this information to the Executive Board of the Board of Directors. This process takes place on an annual basis. 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 XI, line 9: Transfer from Walker Methodist Foundation 3,344,311. Knute Nelson 2209 Jefferson St Ste 201 Alexandria MN 56308 411263433 long-term care MN 501(c)(3) Line 10 Vivie 0 Walker Methodist 2209 Jefferson St Ste 201 Alexandria MN 56308 411916102 Housing & Assisted Living for Seniors MN 501(c)(3) Line 10 Vivie 0 Walker Senior Services Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 411661531 Management Services MN 501(c)(3) Line 12a, I Walker Methodist 0 Walker Methodist Health Center Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 410706131 Long-Term Care Services MN 501(c)(3) Line 10 Walker Methodist 0 Walker Assisted Living Corporation I 2209 Jefferson St Ste 201 Alexandria MN 56308 411673628 Assisted Living for Seniors MN 501(c)(3) Line 10 Walker Methodist 0 Walker Senior Housing Corporation III 2209 Jefferson St Ste 201 Alexandria MN 56308 411633928 Housing & Assisted Living for Seniors MN 501(c)(3) Line 10 Walker Methodist 0 Walker Senior Housing Corporation IV 2209 Jefferson St Ste 201 Alexandria MN 56308 363508677 Housing & Assisted Living for Seniors MN 501(c)(3) Line 10 Walker Methodist 0 Walker Senior Housing Corporation IX 2209 Jefferson St Ste 201 Alexandria MN 56308 411712274 Housing & Assisted Living for Seniors MN 501(c)(3) Line 10 Walker Methodist 0 Walker Community Services Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 411706874 Home Services MN 501(c)(3) Line 10 Walker Methodist 0 Walker Methodist Foundation 2209 Jefferson St Ste 201 Alexandria MN 56308 481383932 Fundraising MN 501(c)(3) Line 12a, I Walker Methodist 0 Vivie 2209 Jefferson St Ste 201 Alexandria MN 56308 932544465 Management Services MN 501(c)(3) Line 12a, I N/A 0 Walker Residence Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 411451486 Housing & Assisted Living for Seniors MN 501(c)(3) Line 10 0 KI Senior Living of Park Rapids LLC 2209 Jefferson St Ste 201 Alexandria MN 56308 815315693 Senior Living Facility MN N/A 0 0 Walker Eldercare Services Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 411984385 Management Services MN N/A C 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 0 Part II Walker Methodist Foundation was merged with Vivie Foundation effective July 1, 2024