INTERGENERATIONAL LIVING & HEALTH CARE INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: INTERGENERATIONAL LIVING & HEALTH CARE INC (EIN 41-1740311)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-07-10
IRS object ID: 201811919349300331
Schema version: 2017v2.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-07-10T11:31:19-05:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411690382	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Malloy Montague Karnowski Radosevich	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5353 Wayzata Blvd Ste 410	AddressLine1Txt
City	Minneapolis	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55416	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	411740311	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Intergenerational Living &	BusinessNameLine1Txt
Business Name Line2	Health Care Inc	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	9523618000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1107 Hazeltine Boulevard No 200	AddressLine1Txt
City	Chaska	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55318	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Joseph Guertin	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	9523618000	PhoneNum
Signature	2018-06-19	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Victoria L Holinka	PreparerPersonNm
PTIN	P00735616	PTIN
Phone	9525450424	PhoneNum

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Joseph Guertin	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1107 Hazeltine Boulevard No 200	AddressLine1Txt
City	Chaska	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55318	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$20,116,435	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.iglhc.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	Our mission is to create life enriching communities by embracing all generations through innovative services and programs.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	537	TotalEmployeeCnt
Total Volunteers	412	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$90,771	PYContributionsGrantsAmt
CY Contributions Grants	$250	CYContributionsGrantsAmt
PY Program Service Revenue	$19,671,932	PYProgramServiceRevenueAmt
CY Program Service Revenue	$20,110,364	CYProgramServiceRevenueAmt
PY Investment Income	-$223,450	PYInvestmentIncomeAmt
CY Investment Income	-$221,368	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$19,539,253	PYTotalRevenueAmt
CY Total Revenue	$19,889,246	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,693,502	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,062,523	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$10,220,919	PYOtherExpensesAmt
CY Other Expenses	$10,468,485	CYOtherExpensesAmt
PY Total Expenses	$18,914,421	PYTotalExpensesAmt
CY Total Expenses	$19,531,008	CYTotalExpensesAmt
PY Revenues Less Expenses	$624,832	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$358,238	CYRevenuesLessExpensesAmt
Total Assets BOY	$37,937,690	TotalAssetsBOYAmt
Total Assets EOY	$38,661,282	TotalAssetsEOYAmt
Total Liabilities BOY	$38,193,249	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$38,448,321	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$255,559	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$212,961	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	Our mission is to create life enriching communities by embracing all generations through innovative services and programs.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$15,738,437	ExpenseAmt
Revenue	$20,110,364	RevenueAmt
Desc	Intergenerational Living & Health Care, Inc. (ILHC), a Minnesota nonprofit corporation, is an organization pioneering programs for children and seniors. The mission of ILHC includes strengthening connections and understanding between generations, providing enriching educational opportunities for children, enhancing the well-being of children and older adults, and serving individuals from all backgrounds, regardless of financial resources. In order to accomplish this mission, ILHC sponsors educational centers and programs for youth housing and services for seniors, intergenerational programs that link children and older adults. ILHC is made up of various senior living communities, a foundation, and a daycare center. ILHC has communities in Minnesota, Montana and South Dakota. These entities are referred to as Valley View Estates Health & Rehabilitation, The Inn on Westport, The Commons on Marice and Intergenerational Learning Center. Valley View Estates Health & Rehabilitation, Hamilton, Montana is a long-term care community that serves up to 98 older adults. Valley View Estates host numerous activities that promote Intergenerational programs for seniors and children. Throughout the year, numerous local schools take part in music Sing-A-Long performances. These performances provide an opportunity for our Residents to reminisce while singing their favorite songs. Valley View Estates hosts pumpkin carving with local youth and Easter Egg Hunts.Valley View Estates Health and Rehabilitation continues its partnership with the Bitterroot Special Olympics receiving recognition as a Community Partner. The residents continue their tradition of making baked goods for auctions and fair attendees. This past year during the kick off for Fair Week, we hosted a BBQ for parade attendees, which consisted of hot dogs, and water held on our front lawn. This past year the Bitterroot Valley had an extremely long fire season; Valley View Estes Health and Rehabilitation supported the firefighting efforts with numerous donations of bottled water, snacks and toiletries. We continue to host the Alzheimer's Support Group twice a month. The Inn on Westport, Sioux Falls, South Dakota, offers a full range of care and services including independent living, assisted living, and memory care in 133 senior living apartments in a beautiful, home-like environment. Our goal is to have every resident at The Inn on Westport enjoy each day with the maximum independence and the highest quality of life, health and well-being. At The Inn on Westport, our "Aging in Place" philosophy allows residents to remain in their apartment home with health services delivered directly to them. To support the mission of ILHC at this senior living community, students of all ages gather for various activities hosted by the local day cares, schools and churches. The Inn on Westport also supports the mission of ILHC through other various charitable initiatives such as: Rent Reduction-a program that offers reduced rates for residents to live at The Inn on Westport due to income qualifications. (Value: 2017 - $34,435) (Estimated value: 2018 - $36,137). United Way Drive-an Inn on Westport employee chairs the annual drive for our building holding various fundraisers throughout the year. (Value: $300). Meals on Wheels-a program where an employee and a resident drive weekly to deliver noon meals to home bound elderly in the Sioux Fall community. (Value: $1,800). Alzheimer's and Parkinson's Associations-The Inn on Westport hosts events for both agencies and sponsors and participates in their annual fundraisers (Value- $2,000). Holiday Clearing House-employees and residents adopt a family during the holidays and are given a list of needs and wants. Items are given or money is donated to purchase items and is presented in person (Non-cash value: $1,000). Center for Active Generations-sponsor monthly bingo with prizes and an annual car show at the local center for seniors and a community taste-testing event (Value: $1,500). Kiwanis Club-employees are members of local service club and residents attend special events as fundraisers (Value: $250). Sponsor: Employee Scholarships (Value: $2,000). Coalition on Aging membership and staff participation (Value: $600). The Commons on Marice, located in Eagan, Minnesota, is a gracious senior living community that offers 147 residences where seniors can choose independent living, assisted living, or care suites. The Commons offers around-the-clock staffing of nurses and certified nursing assistants to assist with personal and health-related services. The memory care community within The Commons, also known as Pearl Garden, cares for individuals with Alzheimer's disease or dementia, and is designed with a residential feel to assist residents with familiarizing themselves to their surroundings with a homelike environment. The goal is to maximize independence while maintaining a safe environment. The Commons on Marice offers what few other senior communities can, an opportunity to interact in meaningful ways with children. The Intergenerational Learning Center, located one block away, provides both children and older adults with extraordinary opportunities for sharing and learning. The Intergenerational Learning Center cares for children six weeks to eight years of age. The Ages Entwined programming not only helps develop confidence, skills and self-esteem for the children, it also builds meaningful relationships with the residents of The Commons on Marice. In addition to the Intergenerational Learning Center, The Commons on Marice also supports the mission of ILHC (Intergenerational Living and Health Care) through other various charitable initiatives such as The Elderly Waiver Program. The Elderly Waiver Program is the Minnesota State Medicaid program for licensed assisted living facilities that choose to participate. The Commons on Marice's discounted care services total $553,244 under the state Medicaid program in 2017. In 2018, The Commons on Marice will likely discount an estimated $545,000 for residents who live with us and receive elderly waiver services (Value: $545,000). Feed My Starving Children (FMSC) in Eagan, Minnesota, is a global charity, working with ministries around the world to serve hungry children. Our community assists in this mission through volunteerism of residents and staff. As a proud supporter of the Beyond The Yellow Ribbon network, The Commons on Marice wrote "Thank you" cards in January and again in May for soldiers serving our country overseas (Value: $40). In March, The Commons on Marice purchased supplies and produced 20 personal kits to be given out to 20 homeless individuals (10 male, 10 female). These kits included socks, toothpaste, toothbrushes, deodorant, shampoo and conditioner, combs and an assortment of healthy snacks. These kits were given to the St. Stephen Ministry for distribution (Value: $150). In April, The Commons on Marice purchased supplies and produced 20 kits for Children's Hospital. Ten boys and ten girls received these kits. Kits included toys and coloring books and were placed in a tote bag where the kids could personalize (Value: $100). In June, The residents of The Commons on Marice assembled 150 meat and cheese sandwiches for delivery to the Minneapolis Sandwich Project (Value: $135.00). In July, The Commons on Marice double bagged 100 grocery bags for The Open Door Pantry for their Food Drive (Open Door Pantry of Eagan, MN is a local food shelf. Value: donated time). In August, The Commons on Marice residents and staff donated 20 lbs. of groceries to The Open Door Pantry (Value: $130). In September, the resident's again assembled 300 meat and cheese sandwiches for delivery to the Minneapolis Sandwich Project (Value: $235). In November, the Commons on Marice purchases materials and produced four blankets to be donated to the homeless shelter at Prince of Peace Lutheran Church in Burnsville, MN (Value: $100). Lastly, in December, The Commons on Marice's joined efforts with Toys 4 Military Kids, a program started by a Vietnam Veteran shortly after the events of 911 to help provide toys to children of parents serving our country during the Holiday season. A donation box was made available and placed in our community's lobby for residents and staff to donate these new toys.	Desc
Total Program Service Expenses	$15,738,437	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	0	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	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	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	124	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	537	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
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	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	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Goodman Group LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9523618000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1107 Hazeltine Blvd Suite 200	AddressLine1Txt
City	Chaska	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55318	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
John Kaiyalethe
Director	1.00	Yes (X)	$9,900	$0	$0
Jennie Clarke
Director	1.00	Yes (X)	$10,500	$0	$0
Thomas A Egan
Secretary	1.00	Yes (X)	$9,900	$0	$0	Yes (X)
Joseph Guertin
Treasurer	1.00	Yes (X)	$12,000	$0	$0	Yes (X)
Elaine Burton
President	1.00	Yes (X)	$9,900	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$52,200	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 (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
John B Goodman Limited Partnership
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Construction management & development	$3,121,500
The Goodman Group LLC
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Management, accounting, legal, administr	$1,411,084
Innovation Rehabilitation Inc
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Therapy services - 1099 medical	$292,673

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$250	AllOtherContributionsAmt
Total Contributions	$250	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Resident services	623990	$13,086,081	$13,086,081
Ancillary services	623990	$6,782,292	$6,782,292
Other operating revenue	623990	$241,991	$241,991

Field	Value	IRS element (for citing)
Total Program Service Revenue	$20,110,364	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,321	TotalRevenueColumnAmt
Exclusion	$3,321	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$2,500	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$227,189	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$224,689	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$224,689	TotalRevenueColumnAmt
Exclusion	-$224,689	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,889,246	TotalRevenueColumnAmt
Related Or Exempt Func Income	$20,110,364	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$221,368	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$52,200	TotalAmt
Program Services	$52,200	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$8,273,214	TotalAmt
Program Services	$7,527,592	ProgramServicesAmt
Management And General	$745,622	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$105,905	TotalAmt
Program Services	$250	ProgramServicesAmt
Management And General	$105,655	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$631,204	TotalAmt
Program Services	$576,134	ProgramServicesAmt
Management And General	$55,070	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,240,520	TotalAmt
Program Services	$12,012	ProgramServicesAmt
Management And General	$1,228,508	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$110,499	TotalAmt
Management And General	$110,499	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$172,507	TotalAmt
Management And General	$172,507	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,179,684	TotalAmt
Program Services	$768,126	ProgramServicesAmt
Management And General	$411,558	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$406,431	TotalAmt
Program Services	$393,323	ProgramServicesAmt
Management And General	$13,108	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$271,909	TotalAmt
Management And General	$271,909	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,292,634	TotalAmt
Program Services	$1,055,489	ProgramServicesAmt
Management And General	$237,145	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$157,333	TotalAmt
Program Services	$18,755	ProgramServicesAmt
Management And General	$138,578	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,290,134	TotalAmt
Program Services	$1,290,134	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,604,603	TotalAmt
Program Services	$1,604,603	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,130,472	TotalAmt
Program Services	$828,060	ProgramServicesAmt
Management And General	$302,412	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Dietary food	$718,070	$718,070
Taxes	$159,963	$159,963
Equipment rental & main	$129,870	$129,870
Dietary supplies	$110,955	$110,955

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$492,901	TotalAmt
Program Services	$492,901	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,531,008	TotalAmt
Program Services	$15,738,437	ProgramServicesAmt
Management And General	$3,792,571	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,132,056	BOYAmt
EOY	$2,994,785	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$640,094	BOYAmt
EOY	$507,855	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$42,742	BOYAmt
EOY	$45,998	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$155,794	BOYAmt
EOY	$153,942	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$56,164,742	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$21,842,296	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$26,208,178	BOYAmt
EOY	$34,322,446	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$508,155	BOYAmt
EOY	-$811,476	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,250,671	BOYAmt
EOY	$1,447,732	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$37,937,690	BOYAmt
EOY	$38,661,282	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,079,281	BOYAmt
EOY	$3,210,726	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$82,809	BOYAmt
EOY	$42,714	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$35,887,235	BOYAmt
EOY	$35,042,967	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$143,924	BOYAmt
EOY	$151,914	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,193,249	BOYAmt
EOY	$38,448,321	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$255,559	BOYAmt
EOY	$212,961	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$255,559	BOYAmt
EOY	$212,961	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,937,690	BOYAmt
EOY	$38,661,282	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$358,238	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$110,282	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$279,258	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$70,595	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$55,680	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$90,771	CurrentTaxYearMinus1YearAmt
Current Tax Year	$54,050	CurrentTaxYearAmt
Total	$550,354	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,178,103	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,154,294	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,326,566	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,671,932	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,110,364	CurrentTaxYearAmt
Total	$110,441,259	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,457,361	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,224,889	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,382,246	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,762,703	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,164,414	CurrentTaxYearAmt
Total	$110,991,613	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$201,000	CurrentTaxYearMinus4YearsAmt
Total	$201,000	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$201,000	CurrentTaxYearMinus4YearsAmt
Total	$201,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$110,790,613	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,247	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,005	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,497	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,885	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,321	CurrentTaxYearAmt
Total	$45,955	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,247	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,005	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7,497	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,885	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,321	CurrentTaxYearAmt
Total	$45,955	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,472,608	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,239,894	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,389,743	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,767,588	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,167,735	CurrentTaxYearAmt
Total	$111,037,568	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99780	PublicSupportCY509Pct
Public Support PY509	0.99780	PublicSupportPY509Pct
Investment Income CY	0.00040	InvestmentIncomeCYPct
Investment Income PY	0.00050	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,205,295	OtherCostOrOtherBasisAmt
Book Value	$6,205,295	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,951,761	OtherCostOrOtherBasisAmt
Depreciation	$14,475,992	DepreciationAmt
Book Value	$19,475,769	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,380,364	OtherCostOrOtherBasisAmt
Depreciation	$5,331,517	DepreciationAmt
Book Value	$3,048,847	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,627,322	OtherCostOrOtherBasisAmt
Depreciation	$2,034,787	DepreciationAmt
Book Value	$5,592,535	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$34,322,446	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Security deposits	$1,537
Tenant/patient funds held in trust	$22,210
Accrued interest	$128,167

Field	Value	IRS element (for citing)
Total Liability	$151,914	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$20,224,217	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$110,282	OtherRevenueAmt
Revenue Not Reported	$110,282	RevenueNotReportedAmt
Revenue Subtotal	$20,113,935	RevenueSubtotalAmt
Other Revenues Not Included	-$224,689	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$224,689	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$19,889,246	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$19,755,697	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$224,689	OtherExpensesIncludedAmt
Expenses Not Reported	$224,689	ExpensesNotReportedAmt
Expenses Subtotal	$19,531,008	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$19,531,008	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Company is exempt from taxation as a nonprofit organization in accordance with 501(c)(3) of the Internal Revenue Code. The Company follows the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 740-10. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Company has analyzed tax positions taken for filing with the Internal Revenue Service and the state jurisdiction where it operates. The Company believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Company's financial condition, results of operations or cash flows. Accordingly, the Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2017. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax open tax periods.
Part XI, Line 2d - Other Adjustments:	Gain on equity method accounting for investment in outside project 110,282.
Part XI, Line 4b - Other Adjustments:	Loss on disposal of property and equipment netted with revenue -224,689.
Part XII, Line 2d - Other Adjustments:	Loss on disposal of property and equipment netted with revenue 224,689.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	The Form 990 is prepared by an independent certified public accounting firm. It is then reviewed by the controller and CPAs of the management company. The form 990 is given to each board member in advance of a scheduled meeting of the board for their review. There is discussion of the form 990 at the board meeting with the preparers and the management company's representative prior to board approval of the Form 990.
Form 990, Part VI, Section B, line 12c	Each member of the governing board annually completes a disclosure of conflict of interest questionnaire.
Form 990, Part VI, Section B, line 15	Compensation is based on experience and market salary surveys.
Form 990, Part VI, Section C, line 19	The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
Form 990, Part XI, line 9:	Gain on equity method of accounting for investment in outside project 110,282.
FORM 990, PART XII, LINE 2C - FINANCIAL STATEMENT PREPARATION:	The financial statements are prepared by an independent accounting firm. The statements are reviewed and approved by the board before being issued. This process was the same as last year.
Related Organization Compensation:	Made an effort to obtain information on compensation, if any were paid from a related organization. No other compensation or transactions noted other than board compensation as listed on Form 990, Part VII Line 1a.
Form 990, Part X, Line 12 - CLOSELY HELD COMPANY:	The entity owns a 50% equity in Northern Arizona Senior Living Community, LLC valued by the equity method. This investment does not meet the 5% of total assets threshold to be included on the Schedule D, Part X, but is considered a closely held company.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (5 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
ILHC of Phoenix LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	412193773	Senior Living	AZ	$0	$0	ILHC Inc
ILHC of Sioux Falls LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	263697613	Senior Living	SD	$6,249,037	$10,795,862	ILHC Inc
ILHC of Eagan LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	262956952	Senior Living	MN	$8,982,498	$14,968,895	ILHC Inc
ILHC of Hamilton LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	271387039	Senior Living	MT	$4,200,152	$3,040,072	ILHC Inc
ILHC of Stillwater LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	815328058	Senior Living	MN	$0	$10,747,538	ILHC Inc