INTERGENERATIONAL LIVING & HEALTH CARE INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: INTERGENERATIONAL LIVING & HEALTH CARE INC (EIN 41-1740311)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-07-28
IRS object ID: 201702099349300015
Schema version: 2016v3.0
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	2017-07-28T09:50:19-05:00	ReturnTs
Tax Period End	2016-12-31	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	2016-01-01	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	Randall Benson	PersonNm
Person Title	Authorized Signatory	PersonTitleTxt
Phone	9523618000	PhoneNum
Signature	2017-06-05	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

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	174.141.196.58	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-06-05	IPDt
IP Tm	09:08:49	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	E40D10625611E6C2C29A40A9D4B65BB9BD0CEAA0	AtSubmissionCreationDeviceId
At Submission Filing Device Id	78621A0CF2BF9B6C199D3B6A6B6142D509A93308	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Randall Benson	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	$19,767,588	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	5	VotingMembersIndependentCnt
Total Employee	552	TotalEmployeeCnt
Total Volunteers	384	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,303,887	PYContributionsGrantsAmt
CY Contributions Grants	$90,771	CYContributionsGrantsAmt
PY Program Service Revenue	$19,586,654	PYProgramServiceRevenueAmt
CY Program Service Revenue	$19,671,932	CYProgramServiceRevenueAmt
PY Investment Income	-$1,811,446	PYInvestmentIncomeAmt
CY Investment Income	-$223,450	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$21,079,095	PYTotalRevenueAmt
CY Total Revenue	$19,539,253	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	$8,448,052	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,693,502	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$11,012,772	PYOtherExpensesAmt
CY Other Expenses	$10,220,919	CYOtherExpensesAmt
PY Total Expenses	$19,460,824	PYTotalExpensesAmt
CY Total Expenses	$18,914,421	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,618,271	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$624,832	CYRevenuesLessExpensesAmt
Total Assets BOY	$37,923,370	TotalAssetsBOYAmt
Total Assets EOY	$37,937,690	TotalAssetsEOYAmt
Total Liabilities BOY	$39,005,121	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$38,193,249	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,081,751	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$255,559	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	$15,536,440	ExpenseAmt
Revenue	$19,443,597	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 Care Center, The Inn on Westport, The Commons on Marice and Intergenerational Learning Center. Valley View Estates Health Care Center, 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. Trapper Creek Job Corporation assists our seniors in a creative painting program where they create tote bags and canvas art. Hamilton High School English students are assisting our seniors create life stories. The students are interviewing our seniors then compiling their stories into books that our residents can keep then pass down to their loved ones. Our seniors work side by side with our local 4h Group to make Valentine's Day cards. This program is especially important as some of our seniors are unable to shop in the community so they are able to make and send cards to their loved ones. The Christian Academy performs music throughout the year that enables our seniors to participate in the performance by singing along to their favorites. Two of our newest upcoming programs involve Music & Memory where the High School Music Program will work with our seniors to create playlists for ipods. We are also working to involve the local High School Science Department to help our seniors effectively utilize their Smartphones and ipads to keep our seniors connected to loved ones far away. Other programs and charitable initiatives provided by Valley View Estates Health Care Center to support the mission of ILHC include: Operation Christmas Child in which gift boxes were made, school supplies for Washington Elementary School, food donations for the Bitterroot Winter Special Olympics, donation of auction items twice a year for the Bitterroot Valley Chamber of Commerce, donation of prize items and book bags for the Bitterroot Library Summer Reading Program, County Fair where our Seniors bake cookies for fair attendees. Additional charitable initiatives include donation of food and paper products to area food banks, Haven House, Darby Bread Box and Pantry Partners; donation of Christmas Gifts to Emma's House a temporary foster home, and hosting twice a month group meetings for the Alzheimer's Support Group. 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 residences in a beautiful, park-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. We are the only retirement community in Sioux Falls and the surrounding areas to offer this unique experience. 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: 2016 - $8,955) (Estimated value: 2017 - $ 27,435). United Way Drive-an Inn on Westport employee chairs the annual drive for our building holding various fundraisers throughout the year. (Value: $1,000). 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). The Senior Concert Community Association (Value: $1,000). 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). Ronald McDonald House-the Inn on Westport participates in a campaign to collect pop tabs for the Ronald McDonald House, which they in turn are able to use to raise funds. (Value: $150) (Non-cash). Kiwanis Club-employees are members of local service club and residents attend special events as fundraisers (Value: $500). Sponsor: Employee Scholarships (Value: $3,000).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 $610,202 under the state Medicaid program in 2016. In 2017, The Commons on Marice will likely discount an estimated $542,000 for residents who live with us and receive elderly waiver services (Value: $542,000). 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. The Commons attends Feed My Starving Children three times a year. Residents and staff volunteer to pack the food. The food is a highly nutritional rice and protein recipe. Our residents and staff have not only assisted in the food packing part of the process, but in the labeling portion as well. (Value: no cost, just our support) The Commons on Marice has 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). In the months of October, November and December, The Commons on Marice's residents and staff donated 711 lbs. of groceries to donate to The Open Door Pantry (Value: $1,152). The residents assembled 150 meat and cheese sandwiches for delivery to the Minneapolis Sandwich Project (Value: $100.00). Residents also assembled 20 zip lock bags with personal hygiene items to be distributed to men and women through the St. Stephen Ministry (Value: $178). Lastly, residents organized a "Day of Kindness" in June where residents brought donuts and coffee to the Eagan Police Department (Value: $52), pizza to the Eagan Fire Department (Value: $61), and plants to Dakota Woodlands Family Shelter (Value: $ 83).	Desc
Total Program Service Expenses	$15,536,440	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	Yes (1)	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	132	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	552	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	5	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 (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Thomas A Egan
Director	1.00	Yes (X)	$7,500	$0	$0
John Kaiyalethe
Director	1.00	Yes (X)	$7,500	$0	$0
Mark Wilson
Director	1.00	Yes (X)	$7,500	$0	$0
Joseph Guertin
Director	1.00	Yes (X)	$7,500	$0	$0
Elaine Burton
President	1.00	Yes (X)	$7,500	$0	$0	Yes (X)
Donna King
Executive Director	40.00		$118,475	$0	$29,619		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$155,975	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$29,619	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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
The Goodman Group LLC
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Management, accounting, legal, administr	$1,497,043
John B Goodman Limited Partnership
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Construction management & development	$1,386,451
Innovation Rehabilitation Inc
1107 Hazeltine Blvd Suite 200	Chaska	MN	55318	Therapy services - 1099 medical	$316,573

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$90,771	AllOtherContributionsAmt
Total Contributions	$90,771	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Resident services	623990	$12,709,486	$12,709,486
Ancillary services	623990	$6,763,849	$6,763,849
Other operating revenue	623990	$198,597	$198,597

Field	Value	IRS element (for citing)
Total Program Service Revenue	$19,671,932	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,885	TotalRevenueColumnAmt
Exclusion	$4,885	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$228,335	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$228,335	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$228,335	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$228,335	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,539,253	TotalRevenueColumnAmt
Related Or Exempt Func Income	$19,443,597	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,885	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$37,500	TotalAmt
Program Services	$37,500	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,914,046	TotalAmt
Program Services	$7,109,705	ProgramServicesAmt
Management And General	$804,341	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$156,282	TotalAmt
Program Services	$156,282	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$585,674	TotalAmt
Program Services	$537,269	ProgramServicesAmt
Management And General	$48,405	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$1,223,538	TotalAmt
Program Services	$11,477	ProgramServicesAmt
Management And General	$1,212,061	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$69,187	TotalAmt
Management And General	$69,187	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$267,965	TotalAmt
Management And General	$267,965	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,122,585	TotalAmt
Program Services	$843,420	ProgramServicesAmt
Management And General	$279,165	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$310,132	TotalAmt
Program Services	$310,132	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$731,199	TotalAmt
Program Services	$731,199	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,244,799	TotalAmt
Program Services	$997,051	ProgramServicesAmt
Management And General	$247,748	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$163,637	TotalAmt
Program Services	$41,381	ProgramServicesAmt
Management And General	$122,256	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$35,006	TotalAmt
Management And General	$35,006	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,342,801	TotalAmt
Program Services	$1,342,801	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,574,051	TotalAmt
Program Services	$1,574,051	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$992,699	TotalAmt
Program Services	$718,494	ProgramServicesAmt
Management And General	$274,205	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Dietary food	$785,427	$785,427
Taxes	$143,565	$143,565
Equipment rental & main	$114,477	$114,477
Miscellaneous	$84,709	$67,067	$17,642

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,142	TotalAmt
Program Services	$15,142	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,914,421	TotalAmt
Program Services	$15,536,440	ProgramServicesAmt
Management And General	$3,377,981	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$7,685,373	BOYAmt
EOY	$8,132,056	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$860,531	BOYAmt
EOY	$640,094	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$42,256	BOYAmt
EOY	$42,742	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$168,472	BOYAmt
EOY	$155,794	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$46,817,037	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,608,859	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$25,920,386	BOYAmt
EOY	$26,208,178	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$306,795	BOYAmt
EOY	$508,155	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,939,557	BOYAmt
EOY	$2,250,671	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$37,923,370	BOYAmt
EOY	$37,937,690	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,331,024	BOYAmt
EOY	$2,079,281	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$54,426	BOYAmt
EOY	$82,809	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$37,472,504	BOYAmt
EOY	$35,887,235	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$147,167	BOYAmt
EOY	$143,924	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$39,005,121	BOYAmt
EOY	$38,193,249	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$1,081,751	BOYAmt
EOY	-$255,559	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,081,751	BOYAmt
EOY	-$255,559	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,923,370	BOYAmt
EOY	$37,937,690	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$624,832	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$201,360	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	$134,406	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$279,258	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$70,595	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$55,680	CurrentTaxYearMinus1YearAmt
Current Tax Year	$90,771	CurrentTaxYearAmt
Total	$630,710	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,506,604	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,178,103	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,154,294	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,326,566	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,671,932	CurrentTaxYearAmt
Total	$115,837,499	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,641,010	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,457,361	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,224,889	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,382,246	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,762,703	CurrentTaxYearAmt
Total	$116,468,209	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

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

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$201,000	CurrentTaxYearMinus3YearsAmt
Total	$201,000	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$201,000	CurrentTaxYearMinus3YearsAmt
Total	$201,000	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$116,267,209	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,881	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,247	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,005	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,497	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,885	CurrentTaxYearAmt
Total	$58,515	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,881	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,247	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,005	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,497	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,885	CurrentTaxYearAmt
Total	$58,515	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,656,891	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$25,472,608	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,239,894	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$19,389,743	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,767,588	CurrentTaxYearAmt
Total	$116,526,724	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99780	PublicSupportCY509Pct
Public Support PY509	0.99770	PublicSupportPY509Pct
Investment Income CY	0.00050	InvestmentIncomeCYPct
Investment Income PY	0.00060	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	$1,816,309	OtherCostOrOtherBasisAmt
Book Value	$1,816,309	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,878,666	OtherCostOrOtherBasisAmt
Depreciation	$13,823,917	DepreciationAmt
Book Value	$20,054,749	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,074,457	OtherCostOrOtherBasisAmt
Depreciation	$4,799,049	DepreciationAmt
Book Value	$3,275,408	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,047,605	OtherCostOrOtherBasisAmt
Depreciation	$1,985,893	DepreciationAmt
Book Value	$1,061,712	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,208,178	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
Tax, insurance, and escrow deposits	$258,499
Replacement reserve account	$1,606,222
Capitalized interest - net of amortization	$346,386
Tenant/patient funds held in trust	$39,564

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,250,671	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Security deposits	$3,930
Tenant/patient funds held in trust	$16,741
Accrued interest	$123,253

Field	Value	IRS element (for citing)
Total Liability	$143,924	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$19,922,381	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$201,360	OtherRevenueAmt
Revenue Not Reported	$201,360	RevenueNotReportedAmt
Revenue Subtotal	$19,721,021	RevenueSubtotalAmt
Other Revenues Not Included	-$181,768	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$181,768	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$19,539,253	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$19,096,189	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$19,096,189	ExpensesSubtotalAmt
Other Expenses Not Included	-$181,768	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	-$181,768	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$18,914,421	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 adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. 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, 2016. 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 201,360.
Part XI, Line 4b - Other Adjustments:	Charitable expenses netted with revenue 46,520. Loss on disposal of property and equipment -228,335. Other expense netted with revenue 47.
Part XII, Line 4b - Other Adjustments:	Loss on disposal of property and equipment -228,335. Charitable expenses netted with revenue 46,520. Other expense netted with revenue 47.

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 201,360.
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 owes 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 (4 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	$3,105	$0	ILHC Inc
ILHC of Sioux Falls LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	263697613	Senior Living	SD	$6,122,622	$11,645,491	ILHC Inc
ILHC of Eagan LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	262956952	Senior Living	MN	$8,596,878	$16,073,475	ILHC Inc
ILHC of Hamilton LLC
1107 Hazeltine Boulevard Suite 200	Chaska	MN	55318	271387039	Senior Living	MT	$4,170,197	$3,262,030	ILHC Inc