LEGACY SENIOR SERVICES: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- LEGACY SENIOR SERVICES (EIN 80-0015864)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-12
- IRS object ID
- 201823169349303677
- Schema version
- 2017v2.3
- 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 B
- Schedule D
- Schedule I
- Schedule K
- Schedule N
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-12T15:32:32-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800015864 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Legacy Senior Services | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14416 Spring Lake Road | AddressLine1Txt |
| City | Minnetonka | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55345 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eric Lunde | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7635375700 | PhoneNum |
| Signature | 2018-10-26 | 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 | 2018-10-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 8.39.233.203 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-10-26 | IPDt |
| IP Tm | 08:13:23 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D8A1E5117AA53286D53F57459EBB2DE5C7CA50FC | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | EFC25E59FA7409AE560978A003AFB9E955B778C6 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Waukesha Springs Health & Rehab Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Eric Lunde | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14416 Spring Lake Road | AddressLine1Txt |
| City | Minnetonka | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55345 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,364,089 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | To operate skilled nursing facilities and senior housing communities. | ActivityOrMissionDesc |
| Contract Termination | Yes (X) | ContractTerminationInd |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 1080 | TotalEmployeeCnt |
| Total Volunteers | 266 | TotalVolunteersCnt |
| Total Gross UBI | $58,376 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $31,054 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $31,419 | PYContributionsGrantsAmt |
| CY Contributions Grants | $42,495 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $42,520,892 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,051,884 | CYProgramServiceRevenueAmt |
| PY Investment Income | $42,233 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,208 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$651 | PYOtherRevenueAmt |
| CY Other Revenue | $2,264,085 | CYOtherRevenueAmt |
| PY Total Revenue | $42,593,893 | PYTotalRevenueAmt |
| CY Total Revenue | $34,361,672 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,804 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,528 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $25,384,028 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,930,648 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,329 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,004,687 | PYOtherExpensesAmt |
| CY Other Expenses | $17,004,763 | CYOtherExpensesAmt |
| PY Total Expenses | $45,403,519 | PYTotalExpensesAmt |
| CY Total Expenses | $34,951,939 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,809,626 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$590,267 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,391,646 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,761,574 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,136,852 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,097,047 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,254,794 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,664,527 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Legacy Senior Services' mission is to create communities of dignity, passion, and respect for adults and to partner with other not for profit organizations across the country. Through its efforts, Legacy Senior Services seeks to provide broad continuums of care to promote health, mind, and spirit of those we serve. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $28,793,934 | ExpenseAmt |
| Grant | $16,528 | GrantAmt |
| Revenue | $32,051,884 | RevenueAmt |
| Desc | Legacy Senior Services is a Minnesota corporation that operated a 150 bed skilled nursing facility in Waukesha, Wisconsin, called Waukesha Springs Health & Rehabilitation Center until July 31, 2017. Waukesha Springs Health & Rehabilitation Center had an average daily census of 109 residents during 2017. Legacy Senior Services is organized to own and operate facilities with the intent of housing elderly and other vulnerable persons and meeting their healthcare, residential, physical and social needs. During 2017, Legacy Senior Services was the sole member of six other limited liability companies which operate as skilled nursing, assisted living, and/or independent living facilities as follows: -LSS of Madison, LLC, a 90 bed skilled nursing facility located in Madison, Wisconsin. LSS of Madison, LLC had an average daily census of 74 during 2017.-LSS of Frazee, LLC, a 74 bed skilled nursing facility, a 19 unit assisted living facility, and an 8 unit independent living facility located in Frazee, Minnesota and a 15 unit assisted living facility located in Vergas, Minnesota. LSS of Frazee, LLC had an average daily census of 88 during 2017.-LSS of Marycrest, LLC, a 138 unit assisted living facility located in Denver, Colorado. LSS of Marycrest, LLC had an average daily census of 132 during 2017.-LSS of Sheboygan, LLC, a 121 bed skilled nursing facility located in Sheboygan, Wisconsin. LSS of Sheboygan, LLC had an average daily census of 92 during 2017. This facility was sold on February 28, 2017.-LSS of Wadena, LLC, a 75 bed skilled nursing facility and a 32 unit independent living facility located in Wadena, Minnesota. LSS of Wadena, LLC had an average daily census of 70 during 2017.-LSS of Traverse, LLC, a 49 bed skilled nursing facility and a 20 unit independent living facility located in Wheaton, Minnesota. Traverse Care Center had an average daily census of 63 during 2017. All of the skilled nursing facilities are Medicare and Medicaid certified. | Desc |
| Total Program Service Expenses | $28,793,934 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | Yes (1) | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1080 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Health Dimensions Group | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4400 Baker Road Ste 100 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55343 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Eric Lunde | ||||||
| President/Treasurer | 8.00 | Yes (X) | Yes (X) | $10,000 | $0 | $0 |
| Roger Green | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $3,600 | $0 | $0 |
| Robert Beck | ||||||
| Director | 1.00 | Yes (X) | $3,600 | $0 | $0 | |
| Joel Jensen | ||||||
| Director | 2.00 | Yes (X) | $3,600 | $0 | $0 | |
| Mar'que Anderson | ||||||
| Administrator-LSS of Madison/Waukesha | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Debra Pitsch | ||||||
| Administrator-LSS of Madison | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Mike Anderson | ||||||
| Administrator-LSS of Frazee/Wadena | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Sandra Larson | ||||||
| Administrator-LSS of Frazee | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Julie Callender | ||||||
| Administrator-LSS of Marycrest | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Pam Wright | ||||||
| Administrator-LSS of Marycrest | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Calista Taffe | ||||||
| Administrator-LSS of Traverse | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Darlene Einderson | ||||||
| Administrator-LSS of Sheboygan | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Maxine Bergman | ||||||
| Administrator Waukesha Springs Health | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,800 | 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 (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Health Dimensions Consulting Inc | |||||
| 4400 Baker Road | Minneapolis | MN | 55343 | Mgmt fees, Admin. salaries, consulting | $1,993,035 |
| BSG Maintenance Inc | |||||
| PO Box 165 | Newburg | WI | 53060 | Laundry & Housekeeping Services | $834,004 |
| HealthPRO Rehab | |||||
| 307 International Circle 10 | Hunt Valley | MD | 21030 | Therapy Services | $715,170 |
| Pro Rehab | |||||
| 200 Lewis Ave S 210 | Watertown | MN | 55388 | Therapy Services | $506,514 |
| annLeo Inc | |||||
| 1905 Okoboji Avenue | Milford | IA | 51351 | Nursing contract labor | $273,209 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $42,495 | AllOtherContributionsAmt |
| Total Contributions | $42,495 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Resident Service Revenue | 623000 | $31,192,113 | $31,192,113 | |
| Miscellaneous Revenue | 900099 | $859,771 | $801,395 | $58,376 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,051,884 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,208 | TotalRevenueColumnAmt |
| Exclusion | $3,208 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,340 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,417 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,923 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,923 | TotalRevenueColumnAmt |
| Exclusion | $5,923 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Sale of Subsidiary | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,258,162 | TotalRevenueColumnAmt |
| Exclusion | $2,258,162 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,258,162 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,361,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,993,508 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $58,376 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,267,293 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,528 | TotalAmt |
| Program Services | $16,528 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,800 | TotalAmt |
| Management And General | $20,800 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,850,111 | TotalAmt |
| Program Services | $13,703,150 | ProgramServicesAmt |
| Management And General | $1,146,961 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,649 | TotalAmt |
| Program Services | $2,441 | ProgramServicesAmt |
| Management And General | $208 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,846,410 | TotalAmt |
| Program Services | $1,701,418 | ProgramServicesAmt |
| Management And General | $144,992 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,210,678 | TotalAmt |
| Program Services | $1,115,608 | ProgramServicesAmt |
| Management And General | $95,070 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,422,314 | TotalAmt |
| Management And General | $1,422,314 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,224 | TotalAmt |
| Management And General | $266,224 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,097 | TotalAmt |
| Management And General | $113,097 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,149,709 | TotalAmt |
| Program Services | $2,455,801 | ProgramServicesAmt |
| Management And General | $693,908 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,718 | TotalAmt |
| Management And General | $95,718 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $993,510 | TotalAmt |
| Program Services | $770,717 | ProgramServicesAmt |
| Management And General | $222,793 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,917 | TotalAmt |
| Management And General | $378,917 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,369,776 | TotalAmt |
| Program Services | $3,289,335 | ProgramServicesAmt |
| Management And General | $80,441 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,314 | TotalAmt |
| Program Services | $18,736 | ProgramServicesAmt |
| Management And General | $92,578 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,564 | TotalAmt |
| Program Services | $16,279 | ProgramServicesAmt |
| Management And General | $48,285 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $389,184 | TotalAmt |
| Program Services | $389,184 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $773,960 | TotalAmt |
| Program Services | $773,960 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885,575 | TotalAmt |
| Management And General | $885,575 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Medical Supplies | $1,929,580 | $1,929,580 | |
| Food | $1,197,347 | $1,197,347 | |
| MN DHS Surcharge/WI Pro | $917,229 | $917,229 | |
| Bad Debt Expense | $267,837 | $267,837 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $678,908 | TotalAmt |
| Program Services | $496,621 | ProgramServicesAmt |
| Management And General | $178,958 | ManagementAndGeneralAmt |
| Fundraising | $3,329 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,951,939 | TotalAmt |
| Program Services | $28,793,934 | ProgramServicesAmt |
| Management And General | $6,154,676 | ManagementAndGeneralAmt |
| Fundraising | $3,329 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,186,398 | BOYAmt |
| EOY | $1,354,630 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,987 | BOYAmt |
| EOY | $16,834 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,289,801 | BOYAmt |
| EOY | $2,536,868 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,942 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,394 | BOYAmt |
| EOY | $159,820 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $15,712,313 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,365,792 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,243,480 | BOYAmt |
| EOY | $10,346,521 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $472,644 | BOYAmt |
| EOY | $1,346,901 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,391,646 | BOYAmt |
| EOY | $15,761,574 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,316,687 | BOYAmt |
| EOY | $4,512,950 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,440 | BOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,900,665 | BOYAmt |
| EOY | $2,653,024 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,414 | BOYAmt |
| EOY | $172,582 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,223,646 | BOYAmt |
| EOY | $5,408,491 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,000 | BOYAmt |
| EOY | $350,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,136,852 | BOYAmt |
| EOY | $13,097,047 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,254,794 | BOYAmt |
| EOY | $2,664,527 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,254,794 | BOYAmt |
| EOY | $2,664,527 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,391,646 | BOYAmt |
| EOY | $15,761,574 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$590,267 | 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 | $42,518 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $86,937 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,937 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,419 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,499 | CurrentTaxYearAmt |
| Total | $234,310 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,429,715 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,606,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,321,115 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,405,957 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,993,508 | CurrentTaxYearAmt |
| Total | $211,756,450 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,472,233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,693,092 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,352,052 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,437,376 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,036,007 | CurrentTaxYearAmt |
| Total | $211,990,760 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $211,990,760 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,049 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,447 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,573 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,548 | CurrentTaxYearAmt |
| Total | $71,277 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,049 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,447 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,573 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,548 | CurrentTaxYearAmt |
| Total | $71,277 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,606 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,264 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,261 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,718 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,328 | CurrentTaxYearAmt |
| Total | $169,177 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $185,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$6,586 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,258,162 | CurrentTaxYearAmt |
| Total | $2,436,576 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,515,888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,738,016 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,570,760 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $42,505,081 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,338,045 | CurrentTaxYearAmt |
| Total | $214,667,790 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98750 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99810 | PublicSupportPY509Pct |
| Investment Income CY | 0.00030 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00030 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Gain/Loss on Sale of Subsidiary - 2015 Amount: $ 185,000. 2016 Amount: $ -6,586. 2017 Amount: $ 2,258,162. | ExplanationTxt |
Schedule B IRS990ScheduleB
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) |
|---|---|---|
| Investment Cost Or Other Basis | $797,700 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,413,200 | OtherCostOrOtherBasisAmt |
| Book Value | $2,210,900 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,333,239 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,045,820 | DepreciationAmt |
| Book Value | $7,287,419 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,779,746 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,274,587 | DepreciationAmt |
| Book Value | $505,159 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $388,428 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,385 | DepreciationAmt |
| Book Value | $343,043 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,346,521 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Deposits | $167,586 |
| Resident Trust Funds | $65,022 |
| Replacement Reserve | $1,114,293 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,346,901 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $34,364,089 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,364,089 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,417 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,417 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $34,361,672 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $34,954,356 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,417 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,417 | ExpensesNotReportedAmt |
| Expenses Subtotal | $34,951,939 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $34,951,939 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The organization acts as custodian for the funds of the residents of the nursing facilities and holds tenant security deposits for tenants of the assisted living facilities. |
| Part X, Line 2: | Legacy Senior Services is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). Each of the controlled limited liability corporations maintains exempt status under Legacy Senior Services' exemption since Legacy Senior Services is the sole member of each entity. The Organization is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Organization is subject to income tax on any net income that is derived from business activities that are unrelated to their exempt purpose. The Organization files an Exempt Organization Business Income Tax Return (Form 990T) with the IRS to report its unrelated business taxable income. The Organization believes that it has appropriate support for any tax positions taken affecting filing requirements, and, as such, does not have any uncertain tax positions that are material to the consolidated 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. The Organization's federal Form 990T filings are no longer subject to federal tax examinations by tax authorities for years before 2013. |
| Part XI, Line 4b - Other Adjustments: | Rental expenses reported in expenses on financial statements -2,417. |
| Part XII, Line 2d - Other Adjustments: | Rental expenses reported in expenses on financial statements 2,417. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition Reimbursement | GrantTypeTxt |
| Recipient | 27 | RecipientCnt |
| Cash Grant | $16,528 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The organization pays tuition for employees continuing their education. Guidelines from Minnesota Medicaid are followed. The funds are either paid directly to the school or to the employee. The employee must provide proof of cost from the school. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Frazee MN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 416005174 | BondIssuerEIN |
| Bond Issued | 2007-08-01 | BondIssuedDt |
| Issue Price | $4,850,000 | IssuePriceAmt |
| Purpose | Health care facility acquisition in Frazee, MN | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,169,391 | RetiredAmt |
| Total Proceeds | $4,882,400 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $133,384 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $4,749,016 | CapitalExpendituresAmt |
| Substantial Completion | 2008 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | Yes (1) | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Date Rebate Computation Performed | Issuer Name: City of Frazee, MN Date the Rebate Computation was Performed: 09/11/2012 |
| Schedule K Supplental Information | The amount reported as bonds retired for the privately placed tax-exempt revenue notes is the original issue price less the outstanding principal balance of the underlying bank loan as of the end of the Schedule K reporting period. |
| Schedule K, Part II, Lines 3 and 10: | These amounts include interest earned during the construction period. |
| Schedule K, Part III, Line 9: | The organization does not have a formal board adopted policy, but the organization does ensure post-issuance compliance through their management practices and procedures. |
Schedule N IRS990ScheduleN
Disposition Of Assets Detail DispositionOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | Method Of FMV DeterminationMethodOfFMVDeterminationTxt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|---|
| Care Capital Properties Inc | |||||||||
| 150 bed skilled nursing facility | 2017-08-01 | $447,971 | Book Value | 330785883 | 191 N Wacker Drive Suite 1200 | Chicago | IL | 60606 | Corporation |
| Monarch Healthcare Acquisitions LLC | |||||||||
| 121 bed skilled nursing facility | 2017-03-01 | $3,700,000 | Outstanding Offer | 815259470 | 638 Southbend Avenue | Mankato | MN | 56001 | LLC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor2 | 0 | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | 0 | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | 0 | OwnerOfSuccessor2Ind |
| Receive Compensation2 | 0 | ReceiveCompensation2Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule N, Part II: | FormAndLineReferenceDesc |
| Explanation | On March 1, 2017, the Organization sold the property and equipment of LSS of Sheboygan, LLC for $3,700,000. The Organization retained the tangible assets and liabilities that existed on the date of sale. On August 1, 2017, the Organization sold the operations of the nursing facility in Waukesha, Wisconsin. Under the terms of the Operations Transfer Agreement (OTA), property and equipment with a net book value of $447,971 was transferred to the new operator. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | On March 1, 2017, the organization sold the property and equipment of LSS of Sheboygan. The organization retained the tangible assets and liabilities that existed on the date of sale. On August 1, 2017, the organization sold the operations of the nursing facility in Waukesha, Wisconsin. Uner the terms of the Operations Transfer Agreement, property and equipment was transferred to the new operator. |
| Form 990, Part VI, Section A, line 3 | Legacy Senior Services has a management agreement with Health Dimensions Consulting, Inc. (dba Health Dimensions Group) and HDG-WI, LLC to provide management services to Legacy Senior Services and the following wholly owned single-member LLC's: LSS of Madison, LLC; LSS of Sheboygan, LLC; LSS of Frazee, LLC; LSS of Traverse, LLC, LSS of Marycrest, LLC, and LSS of Wadena, LLC. The following individuals provided services as administrators of the facilities that included day to day management of functional operations, management of facility personnel, and execution of policies governing facility operations. Debra Pitsch LSS of Madison, LLC $34,637 Mar'que Anderson, LSS of Madison, LLC and Waukesha Springs Health & Rehab $81,480 Mike Anderson LSS of Frazee, LLC and LSS of Wadena, LLC $116,250 Sandra Larson, LSS of Wadena, LLC $9,692 Julie Callender LSS of Marycrest, LLC $23,964 Pam Wright, LSS of Marycrest, LLC $68,493 Calista Taffe LSS of Traverse, LLC $75,053 Darlene Einerson, LSS of Sheboygan, LLC $22,134 Maxine Bergman Waukesha Springs Health & Rehab $50,000 |
| Form 990, Part VI, Section A, line 8b | The organization has no committees. The full board handles all meetings. |
| Form 990, Part VI, Section B, line 11b | The 990 is reviewed by the Director of Financial Services and Senior Accountant of the management company prior to filing. The 990 is also provided to the Legacy Senior Services board for review and approval prior to filing. |
| Form 990, Part VI, Section B, line 12c | The policy covers all board directors and officers of the organization. Individuals are required to disclose any actual or possible conflicts of interest to the board of directors considering the proposed transaction or arrangement. The board of directors determines whether or not a conflict exists. If the individual with a conflict is a board member, the remaining board members determine whether a conflict exists. If an individual has a conflict of interest, they must leave the meeting while the transaction or agreement is discussed and voted upon. |
| Form 990, Part VI, Section B, line 15 | The administrators' compensation is determined by an unrelated management company, Health Dimensions Group. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy and financial statements are available upon request. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| LSS of Madison LLC | |||||||||
| 110 Belmont Road | Madison | WI | 53714 | 201209404 | Nursing Home | WI | $7,144,001 | $1,539,326 | Legacy Senior Services |
| LSS of Sheboygan LLC | |||||||||
| 3014 Erie Avenue | Sheboygan | WI | 53081 | 208658381 | Nursing Home | WI | $1,431,130 | $256,075 | Legacy Senior Services |
| LSS of Frazee LLC | |||||||||
| 219 W Maple Avenue | Frazee | MN | 56544 | 208729268 | Nursing Home & Assisted Living | MN | $5,234,211 | $4,340,967 | Legacy Senior Services |
| LSS of Marycrest | |||||||||
| 2850 Columbine Road | Denver | CO | 80221 | 262181659 | Assisted Living | CO | $4,474,501 | $6,838,094 | Legacy Senior Services |
| LSS of Traverse LLC | |||||||||
| 303 7th Street South | Wheaton | MN | 56296 | 273274611 | Nursing Home & Independent Living | MN | $3,891,919 | $832,639 | Legacy Senior Services |
| LSS of Wadena LLC | |||||||||
| 201 Shady Lane Drive | Wadena | MN | 56482 | 454632615 | Nursing Home & Independent Living | MN | $4,876,056 | $1,471,433 | Legacy Senior Services |
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