KNUTE NELSON: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- KNUTE NELSON (EIN 41-1263433)
- Tax period
- 2015-10-01 to 2016-09-30
- Filed
- 2017-08-14
- IRS object ID
- 201722269349300147
- Schema version
- 2015v3.0
- 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 B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-08-14T14:44:47-05:00 | ReturnTs |
| Tax Period End | 2016-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411765929 | 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 | 2015-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411263433 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KNUT | BusinessNameControlTxt |
| Phone | 3207636653 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 12th Avenue East | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56308 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Anderson | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 3207636653 | PhoneNum |
| Signature | 2017-08-14 | 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 | 2017-08-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mark Anderson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 12th Avenue East | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,392,026 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 9386 | GroupExemptionNum |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.knutenelson.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | Operation of nursing home and senior services | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 721 | TotalEmployeeCnt |
| Total Volunteers | 275 | TotalVolunteersCnt |
| Total Gross UBI | $254,151 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$138,749 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $759,755 | PYContributionsGrantsAmt |
| CY Contributions Grants | $304,340 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,477,229 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $29,006,537 | CYProgramServiceRevenueAmt |
| PY Investment Income | $81,590 | PYInvestmentIncomeAmt |
| CY Investment Income | $81,149 | CYInvestmentIncomeAmt |
| PY Other Revenue | $648,000 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $27,966,574 | PYTotalRevenueAmt |
| CY Total Revenue | $29,392,026 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $21,915 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $92,574 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $18,332,246 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $20,006,701 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $26,529 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,873,760 | PYOtherExpensesAmt |
| CY Other Expenses | $10,083,332 | CYOtherExpensesAmt |
| PY Total Expenses | $28,227,921 | PYTotalExpensesAmt |
| CY Total Expenses | $30,182,607 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$261,347 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$790,581 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $65,107,374 | TotalAssetsBOYAmt |
| Total Assets EOY | $65,788,667 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,915,426 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,198,033 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,191,948 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,590,634 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of Knute Nelson is to enrich the lives of everyone we serve. Our vision is to be the recognized leader of quality and innovative services for all stages of living. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,652,239 | ExpenseAmt |
| Grant | $92,574 | GrantAmt |
| Revenue | $29,006,537 | RevenueAmt |
| Desc | Knute Nelson, an affiliate of Evangelical Lutheran Church of America, provides a full continuum of services for older adults to enhance their quality of life through a 93-bed skilled nursing facility, 162 independent living apartments, 139 assisted living units, a home care agency, and a hospice agency.Knute Nelson has 600+ employees and over 275 volunteers making it one of the top five employers in Alexandria. Within the skilled nursing facility, we have a short-term rehab unit, rehabilitation program, and care suites for end-of-life programming. We also have a wellness program that provides classes for residents, activities, and a chaplaincy program; all which enhance their quality of living. Our chaplaincy program is guided by Christian principles. All faiths are celebrated here and our chaplain provides a wide range of spiritual care through worship service, bible study groups, and resident and family support.The skilled nursing facility has the capacity to serve 93 individuals with their short- and long-term nursing and therapy needs. An increasing area of focus is our short-term rehab center where individuals receive necessary physical, speech, and occupational therapies and return back to their home. Knute Nelson accepts all payor sources: Medicare, Medicaid, insurance, and private pay. If a resident is unable to pay for their services, we will work with them to find a means to pay for their services and help them facilitate the application process for medical assistance through family members, Knute Nelson and Doulas County social services. The goal of the Knute Nelson Home Care program is to help individuals stay in their own home as long as possible. We are able to help individuals of any age with skilled nursing services, physical, speech and occupational therapies, IV therapy, wound care, private duty nursing, home health aide, or assessment and management of their medical needs. We serve individuals throughout 29 counties throughout the West Central Region of Minnesota with offices located in Alexandria, Baxter, Morris, Elbow Lake, Fergus Falls, Long Prairie, Little Falls, Olivia, Park Rapids and Wadena. Knute Nelson Hospice cares for people with life-limiting illnesses utilizing a holistic approach, including medical, physical, emotional, social and spiritual care for patients and families. Hospice provides a wide range of services from skilled nursing, medication and pain management, home health aides, physical therapy, occupational therapy, social workers and Chaplain. Hospice is provided wherever the patient calls home--in their own homes, nursing facilities, or other housing locations. Bereavement services and follow-up care are also a part of the hospice program. Our assisted living facility, Nelson Gables, promotes independence, security and quality of life. Daily coffee hour, restaurant style meal program, active aging wellness classes, parties and outings keep residents as active as they wish to be. A 24-hour staff, under the direction of a registered nurse, is ready to offer assistance with medication management, medication administration, bathing, and personal care. Grand Arbor, registered through Knute Nelson Senior Living Campus, LLC, is an enhanced continuing care retirement community that encourages active lifestyles with a town center and wellness center set among independent living apartments; general and high acuity assisted living apartments; and memory care assisted living apartments. A 24-hour licensed staff, under the direction of a registered nurse, is able to offer assistance with medication management, medication administration, bathing, and other personal care. | Desc |
| Total Program Service Expenses | $26,652,239 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 721 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marnie Gugisberg SrVPCFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3207631164 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 12th Avenue East | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56308 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Doug Houska | ||||||||
| Chair | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Richard MoenVice Chair as of | ||||||||
| Mar 2016)/Secretary (thru Feb 2016) | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Ruth Nagle | ||||||||
| Vice Chair (thru Feb 2016) | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rick PaulsenSecretary as of | ||||||||
| Mar 2016)/Director (thru Feb 2016) | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| David Wolf | ||||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jan Lervick | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Tim Bush | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Derek Trosvig | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Yvonne Kinney-Hockert | ||||||||
| Director (thru Feb 2016) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Deena Steffl | ||||||||
| Director (as of Mar 2016) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kathryn Fischer | ||||||||
| Director (as of Mar 2016) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Anderson | ||||||||
| President/CEO | 35.00 | 5.00 | Yes (X) | $206,124 | $0 | $27,028 | ||
| Marnie Gugisberg | ||||||||
| SrVP/CFO | 39.00 | 1.00 | Yes (X) | $120,508 | $0 | $21,509 | ||
| Angela Urman | ||||||||
| SrVP/COO | 40.00 | 0.00 | Yes (X) | $113,857 | $0 | $20,895 | ||
| Katie Perry | ||||||||
| SrVP/Foundation Executive Director | 20.00 | 20.00 | $103,321 | $0 | $2,064 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $543,810 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $71,496 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| Pope Architects Inc | |||||
| 1295 Bandana Blvd N Ste 200 | St Paul | MN | 55108 | Contractor | $460,917 |
| XS Consulting Group Ltd | |||||
| 405 22nd Ave West | Alexandria | MN | 56308 | IT Contractor | $396,732 |
| Big Stone Therapies Inc | |||||
| 309 Washington Ave | Ortonville | MN | 56278 | Therapy Contractor | $171,073 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $140,318 | RelatedOrganizationsAmt |
| All Other Contributions | $164,022 | AllOtherContributionsAmt |
| Total Contributions | $304,340 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Resident Service Revenue | 623000 | $23,194,011 | $23,194,011 | |
| Sr Apt Rental Revenue | 623000 | $4,997,261 | $4,997,261 | |
| Other Revenue | 900099 | $751,755 | $497,604 | $254,151 |
| Auxiliary and Coffee Shop | 721000 | $63,510 | $63,510 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $29,006,537 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,149 | TotalRevenueColumnAmt |
| Exclusion | $81,149 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,392,026 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,752,386 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $254,151 | UnrelatedBusinessRevenueAmt |
| Exclusion | $81,149 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,574 | TotalAmt |
| Program Services | $92,574 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,907 | TotalAmt |
| Management And General | $493,079 | ManagementAndGeneralAmt |
| Fundraising | $24,828 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,858,700 | TotalAmt |
| Program Services | $14,184,653 | ProgramServicesAmt |
| Management And General | $1,674,047 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,608 | TotalAmt |
| Program Services | $129,459 | ProgramServicesAmt |
| Management And General | $16,149 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,265,773 | TotalAmt |
| Program Services | $1,989,995 | ProgramServicesAmt |
| Management And General | $275,778 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,218,713 | TotalAmt |
| Program Services | $1,058,337 | ProgramServicesAmt |
| Management And General | $158,675 | ManagementAndGeneralAmt |
| Fundraising | $1,701 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,739 | TotalAmt |
| Management And General | $27,739 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,814 | TotalAmt |
| Management And General | $36,814 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,023 | TotalAmt |
| Management And General | $24,023 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,385,679 | TotalAmt |
| Program Services | $1,385,679 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,103 | TotalAmt |
| Management And General | $186,103 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,015,797 | TotalAmt |
| Program Services | $829,063 | ProgramServicesAmt |
| Management And General | $186,734 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $908,226 | TotalAmt |
| Program Services | $908,226 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $926,079 | TotalAmt |
| Program Services | $899,006 | ProgramServicesAmt |
| Management And General | $27,073 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,067 | TotalAmt |
| Program Services | $49,009 | ProgramServicesAmt |
| Management And General | $16,058 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,427,924 | TotalAmt |
| Program Services | $1,427,924 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,219,417 | TotalAmt |
| Program Services | $2,219,417 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,702 | TotalAmt |
| Management And General | $242,702 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food | $640,291 | $640,291 | |
| Medical Supplies | $338,882 | $338,882 | |
| Surcharge & Pre Screen | $248,773 | $248,773 | |
| Licenses & Permits | $68,206 | $21,077 | $47,129 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,610 | TotalAmt |
| Program Services | $229,874 | ProgramServicesAmt |
| Management And General | $91,736 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,182,607 | TotalAmt |
| Program Services | $26,652,239 | ProgramServicesAmt |
| Management And General | $3,503,839 | ManagementAndGeneralAmt |
| Fundraising | $26,529 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,299,589 | BOYAmt |
| EOY | $1,380,109 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,446,748 | BOYAmt |
| EOY | $3,785,709 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $972 | BOYAmt |
| EOY | $976 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,091 | BOYAmt |
| EOY | $202,952 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $73,218,276 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,358,906 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,976,272 | BOYAmt |
| EOY | $49,859,370 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,921,743 | BOYAmt |
| EOY | $5,925,523 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,583,483 | BOYAmt |
| EOY | $2,772,678 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,000 | BOYAmt |
| EOY | $480,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,436,476 | BOYAmt |
| EOY | $1,381,350 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,107,374 | BOYAmt |
| EOY | $65,788,667 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,732,731 | BOYAmt |
| EOY | $3,064,450 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,198,446 | BOYAmt |
| EOY | $48,696,991 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,161 | BOYAmt |
| EOY | $193,739 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,739 | BOYAmt |
| EOY | $5,248 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $731,349 | BOYAmt |
| EOY | $2,237,605 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,915,426 | BOYAmt |
| EOY | $54,198,033 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,191,948 | BOYAmt |
| EOY | $11,590,634 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,191,948 | BOYAmt |
| EOY | $11,590,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,107,374 | BOYAmt |
| EOY | $65,788,667 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$790,581 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $21,995 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $167,272 | 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 | $5,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,619 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,474,630 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $759,755 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $304,340 | CurrentTaxYearAmt |
| Total | $2,682,628 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,071,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,165,007 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,448,046 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,229,717 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,752,386 | CurrentTaxYearAmt |
| Total | $118,666,156 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,076,284 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,303,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,922,676 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,989,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,056,726 | CurrentTaxYearAmt |
| Total | $121,348,784 | 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 | $121,348,784 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,821 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,326 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,590 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,149 | CurrentTaxYearAmt |
| Total | $422,650 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $90,821 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,326 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $80,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,590 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,149 | CurrentTaxYearAmt |
| Total | $422,650 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $648,000 | CurrentTaxYearMinus1YearAmt |
| Total | $648,000 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,167,105 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,391,952 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,003,440 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,719,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,137,875 | CurrentTaxYearAmt |
| Total | $122,419,434 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99130 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99070 | PublicSupportPY509Pct |
| Investment Income CY | 0.00350 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00330 | 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 on Sale of Bed Licenses - 2014 Amount: $ 648,000. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,465,190 | OtherCostOrOtherBasisAmt |
| Book Value | $2,465,190 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $59,028,350 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,965,344 | DepreciationAmt |
| Book Value | $43,063,006 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,339,202 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,499,021 | DepreciationAmt |
| Book Value | $3,840,181 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,385,534 | OtherCostOrOtherBasisAmt |
| Depreciation | $894,541 | DepreciationAmt |
| Book Value | $490,993 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $49,859,370 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Insurance Reserve | $269,274 |
| Construction Payable | $1,968,331 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,237,605 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,652,038 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $400,330 | OtherRevenueAmt |
| Revenue Not Reported | $400,330 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,251,708 | RevenueSubtotalAmt |
| Other Revenues Not Included | $140,318 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $140,318 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,392,026 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,415,946 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $233,339 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $233,339 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,182,607 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,182,607 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The organization acts as a custodian for the funds of the residents of the Skilled Nursing Facility and Assisted Living. |
| Part X, Line 2: | The Corporation 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). Senior Living maintains exempt status under the Corporations's exemption since the Home is the sole member of Senior Living. The Corporation is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Corporation is subject to income tax on any net income that is derived from business activities that are unrelated to their exempt purpose. The Corporation files an Exempt Organization Business Income Tax Return (Form 990T) with the IRS to report its unrelated business taxable income. The Corporation believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Corporation would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense, if such interest and penalties are incurred. |
| Part XI, Line 2d - Other Adjustments: | Foundation revenue included in consolidated financial statements 400,330. |
| Part XI, Line 4b - Other Adjustments: | Transfer from related party reported in fund balance on financial statements 140,318. |
| Part XII, Line 2d - Other Adjustments: | Foundation expenses included in consolidated financial statements 233,339. |
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 | Scholarships | GrantTypeTxt |
| Recipient | 55 | RecipientCnt |
| Cash Grant | $92,574 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Knute Nelson makes payments directly to the school and directly to the individuals, depending on the circumstance. For payments made directly to individuals, a receipt must be provided showing book or tuition expense before the scholarship is issued. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Anderson | PersonNm |
| Title | President/CEO | TitleTxt |
| Base Compensation Filing Org | $206,124 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,634 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $18,433 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $233,191 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| City of Alexandria Minnesota | ||||||||
| A | 416004926 | 015185AL5 | 2010-07-08 | $19,865,000 | Build Senior Housing Campus | 0 | 0 | 0 |
| City of Alexandria Minnesota | ||||||||
| B | 416004926 | 2006-06-08 | $4,300,000 | Assisted Living Facility and Refund Prior Bonds Issued 7/17/95 | 0 | 0 | 0 | |
| City of Alexandria Minnesota | ||||||||
| C | 416004926 | 2010-07-08 | $4,500,000 | Skilled Nursing Facility Project | 0 | 0 | 0 | |
| Lakes Area Economic Development Authority | ||||||||
| D | 200299143 | 51206KAS9 | 2015-07-15 | $22,905,000 | Build Senior Housing Campus - Series A Bonds | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $19,865,000 | $1,505,500 | $298,127 | $397,300 | $17,664,073 | 2012 | 0 | 0 | Yes (1) | Yes (1) | ||
| B | $4,300,000 | $113,002 | $83,118 | $3,093,138 | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,551,266 | $1,010,742 | |
| C | $4,500,000 | $4,500,000 | 2010 | 0 | 0 | Yes (1) | Yes (1) | $1,611,743 | ||||
| D | $22,905,000 | $1,435,592 | $1,237,925 | $458,100 | $21,011,308 | 2016 | 0 | 0 | Yes (1) | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| C | 0 | 0 | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Date Rebate Computation Performed | FormAndLineReferenceDesc |
| Explanation | Issuer Name: City of Alexandria, Minnesota Date the Rebate Computation was Performed: 07/01/2015 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Executive Committee shall include the Chair, Vice-Chair, President, Treasurer, Secretary and such other individuals, if any, as may be appointed by the board from time to time. The Executive Committee shall have the authority of the board in the management of the business of this corporation in the interval between board meetings, and the Executive Committee shall at all times be subject to the control and direction of the board. The Executive Committee shall have such other duties as may be prescribed by the board from time to time. |
| Form 990, Part VI, Section A, line 4 | The bylaws were updated to add another corporate church. |
| Form 990, Part VI, Section A, line 6 | The membership of the organization is made up of sixteen area churches that are primarily Lutheran which are elected as members by the Board of Directors of the organization. At all times, the majority of members of the organization are required to be congregations of the Evangelical Lutheran Church in America, or its successor. |
| Form 990, Part VI, Section A, line 7a | The organization's nominating committee, which consists of two voting delegates of members elected by the members at the annual meeting of members and two directors appointed by the Board of Directors, makes recommendations for elections to the Board of Directors. The Board of Directors is then elected by its members at an annual meeting. |
| Form 990, Part VI, Section A, line 7b | The amendment or restatement of the Articles of Incorporation or bylaws need to be approved by a majority of the directors and the voting member delegates. |
| Form 990, Part VI, Section B, line 11 | The return is reviewed initially by the CFO and CEO. The Finance & Audit committee then reviews, provides a copy to the Board of Directors, and makes a recommendation to the Board of Directors to approve the return. |
| Form 990, Part VI, Section B, line 12c | Each officer, director, and key employee is required to fill out a conflict of interest form annually. The form is reviewed initially by the President of the Board of Directors and the CEO for potential conflicts. If a conflict exists, it is reviewed by the Board of Directors. Any person with a conflict is restricted from voting on related matters. |
| Form 990, Part VI, Section B, line 15 | The Board determines the compensation of the CEO based on comparability data. The CEO is reviewed annually by the Executive Board which then reports back to the full Board of Directors. The decision is noted in the board minutes. The CEO determines the compensation of the CFO and COO based on comparability data and presents this information to the executive team of the Board of Directors. This process takes place on an annual basis. |
| Form 990, Part VI, Section C, line 19 | The Organization's governing documents, conflict of interest policy, and financial statements are available upon request. |
| Form 990, Part XI, line 9: | Change in Value of Foundation 167,272. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson Senior Living Campus LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 12th Avenue East | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272940787 | EIN |
| Primary Activities | Senior Housing | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Total Income | $5,971,298 | TotalIncomeAmt |
| End Of Year Assets | $51,033,144 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson Foundation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 12th Avenue East | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411451486 | EIN |
| Primary Activities | Fundraising | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 11a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEK Care LLC (dba Ethos Home Care) | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2877 45th St S Suite 201 | AddressLine1Txt |
| City | Fargo | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 464681716 | EIN |
| Primary Activities | Home Care Agency | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knute Nelson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | Related | PredominantIncomeTypeTxt |
| Share Of Total Income | $21,923 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $105,228 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.33330 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Knute Nelson Foundation | ||
| C | $140,318 | FMV |
| BEK Care LLC | ||
| Q | $100,000 | General Ledger |
Comments