2017-08-07T08:27:50-05:00 2016-09-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2015-10-01 411459252 GUARDIAN ANGELS OF ELK RIVER INC GUAR 7632414445 508 FREEPORT AVENUE NW NO A ELK RIVER MN 55330 TROY M HANSON CFO 7632414445 2017-07-24 1 MATTHEW WOCKEN P01598291 6123764500 2015 2021-01-29 14:40:06Z DANIEL C DIXON 508 FREEPORT AVENUE NW NO A ELK RIVER MN 55330 3184859 0 X WWW.GUARDIANANGELSMN.ORG X 1984 MN PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC.; - ORGANIZATIONS THAT TPROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 15 15 429 68 234803 -124765 173727 753905 1668294 2015680 121190 197444 101532 186739 2064743 3153768 106241 682626 0 0 1129106 1289739 0 0 60006 611698 1027760 1847045 3000125 217698 153643 6505784 11159278 1370177 4108990 5135607 7050288 X PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC.; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC. - ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. 1 0 2476167 682626 1823670 PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC.; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC. - ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. 2476167 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 63 0 1 429 1 1 1 0 0 0 0 1 1 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MN X X TROY HANSON 7632414438 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 LINDA KRIEGER CHAIR 1.00 X 0 0 0 CYNTHIA DOLS VICE CHAIR 1.00 X 0 0 0 JAMES BARTHEL SECRETARY/TREASURER 1.00 X 0 0 0 MARILYN BINA DIRECTOR 1.00 X 0 0 0 GINA CAVANNA DIRECTOR 1.00 X 0 0 0 JOHN W HINES DIRECTOR 1.00 X 0 0 0 JANE HOULTON DIRECTOR 1.00 X 0 0 0 SALLY A LUBRANT DIRECTOR 1.00 X 0 0 0 JEFF NAGORSKI DIRECTOR 1.00 X 0 0 0 JAMES E NORD DIRECTOR 1.00 X 0 0 0 ARLO SCHULTZ DIRECTOR 1.00 X 0 0 0 CHARLENE SHEETS DIRECTOR 1.00 X 0 0 0 RONALD F STRICKER DIRECTOR 1.00 X 0 0 0 SCOTT SVOBODA DIRECTOR 1.00 X 0 0 0 GAIL WEBER DIRECTOR 1.00 X 0 0 0 DANIEL DIXON PRESIDENT/CEO 40.00 X 226658 0 29331 TROY M HANSON VICE PRESIDENT/CFO 40.00 X 165379 0 32793 KRISTIN NEFF VICE PRESIDENT/COO 40.00 X 152833 0 28390 TROY MARSCHEL CONTROLLER 40.00 X 110663 0 24269 NICOLE NOVOTNY DIRECTOR OF HR 40.00 X 104325 0 27475 759858 0 142258 5 0 1 0 PRO REHAB 200 LEWIS AVE S SUITE 210 WATERTOWN MN 55388 REHAB SERVICES AT THE CARE CENTER 1039493 KRAUS-ANDERSON CAPITAL INC 525 SOUTH 8TH STREET MINNEAPOLIS MN 55404 CONSTRUCTION OF 100 WING REMODEL 280447 ANNLEO INC 1905 OKOBOJI AVENUE MILFORD IA 51351 NURSING POOL SERVICES 239336 SAFE AIR SYSTEMS LLC 1885 KNOWLES AVE NW ANNANDALE MN 55302 ASBESTOS REMOVAL SERVICES 175039 CLIFTON LARSON ALLEN 220 SOUTH 6TH STREET STE 300 MINNEAPOLIS MN 55402 ACCOUNTING AND CONSULTING SERVICES 152827 8 101112 652793 76496 753905 MANAGEMENT FEES 541610 1480292 1304281 176011 EQUITY IN NET INCOME O 900003 437224 437224 RENTAL INCOME 532000 54749 46497 8252 GYM 365 713940 43415 43415 2015680 198142 198142 698 -698 -698 -698 44572 101112 30393 14179 14179 MISCELLANEOUS INCOME 900099 129767 129767 WELLNESS CENTER REVENU 900099 42793 35668 7125 172560 3153768 1823670 234803 341390 682626 682626 635384 635384 396824 350160 46664 91527 84984 6543 56219 48789 7430 109785 100916 8869 32376 27760 4616 13670 13670 82500 82500 48788 69 48719 104683 31273 73410 6751 6751 13773 7041 6732 42318 42318 212296 209387 2909 165156 165156 6745 6745 NON-NURSING HOME EXPENS 80549 80549 LOSS ON EARLY DISTING O 74534 74534 MISCELLANEOUS EXPENSE 60006 60006 RENT EXPENSE 43064 43064 40551 8273 32278 3000125 2476167 463952 60006 523684 2024931 561902 653010 117521 293579 1380 83551 48506 97473 4114343 816643 2003768 3297700 787920 1083644 2461103 3625390 6505784 11159278 526103 860343 12655 767734 1489162 76340 1746830 1370177 4108990 X 5135607 7050288 5135607 7050288 6505784 11159278 X 153643 11038 1750000 X X 0 1 X 1 0 X X 5 GUARDIAN ANGELS HEALTH SERVICES INC 410858938 9 0 640518 0 GUARDIAN ANGELS HOMES INC 411358761 9 0 0 0 ANGEL RIDGE INC 411726974 9 0 0 0 EVANS PARK INC 411542976 9 0 42108 0 PINE CONE MANOR INC 411871435 9 0 0 0 5 682626 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART VI, LINE 1 THE ORGANIZATION AND ITS SUPPORTED ORGANIZATIONS HAVE A HISTORIC AND CONTINUING RELATIONSHIP. THE ORGANIZATION HAS THE SAME BOARD MEMBERS AS ITS SUPPORTED ORGANIZATIONS. THE ORGANIZATION ALSO HAS THE SAME OFFICERS (CEO,CFO AND COO) AS ITS SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 5180 960 523 6662 0 553243 21306 69801 644350 509732 71661 -28150 553243 392548 74381 42803 509732 351613 40935 392548 258918 48348 44347 351613 1.00000 0 0 1517289 1517289 1924972 310034 1614938 647093 498683 148410 24989 7926 17063 3297700 SECURITIES AND OTHER INVESTMENTS 51200 C INVESTMENT IN GUARDIAN ANGELS - ELI 932444 C INVESTMENTS-OTH SECS(DETAIL)-990 100000 C 1083644 DUE FROM RELATED PARTIES 3577427 OTHER ASSETS -6786 OTHER ASSETS(DETAIL)-990 54749 3625390 DUE TO RELATED PARTIES 145454 DUE TO 521 LAND CO 11145 OTHER LIABILITIES(DETAIL)-990 1590231 1746830 X PART IV, LINE 1B: INTERMEDIARY FOR PROJECT LIFESAVER IN SHERBURNE COUNTY MN PART V, LINE 4: ALL ENDOWMENTS ARE USED FOR PROVIDING INNOVATIVE HEALTH, HOUSING AND SUPPORT SERVICES FOR SENIORS AND THEIR FAMILIES THROUGH ACTIVE COMMUNITIES, INDIVIDUALIZED SERVICES AND STAFF EDUCATIONAL SCHOLARSHIPS. PART X, LINE 2: ALL OF THE ENTITIES INCLUDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO IRS CODE SECTION 501(C)(3) AND APPLICABLE MINNESOTA TAX CODES. THE ORGANIZATION FOLLOWS THE STANDARD RELATED TO INCOME TAXES FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THE ACCOUNTING STANDARD REGARDING UNCERTAIN TAX POSITIONS HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATIONS' TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND PROPERLY REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. GALA 125659 83485 42174 18080 995 7516 GOLF EVENT 20025 17627 2398 1167 1404 1081 150 145684 101112 44572 1167 19484 1081 995 7666 30393 14179 1 GUARDIAN ANGELS HEALTH SERVICES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 410858938 501(C)(3) 640518 BEDS, FURNITURE, EQUIPMENT, AND GENERAL PURPOSE ITEMS EVANS PARK INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411542976 501(C)(3) 42108 GENERAL PURPOSE ITEMS 2 PART I, LINE 2: THE ORGANIZATION HAS THE SAME BOARD MEMBERS AND OFFICERS (CEO, CFO, AND COO) AS ITS SUPPORTED ORGANIZATIONS WHO ARE RECEIVING THE GRANTS. THESE BOARD MEMBERS AND OFFICERS MONITOR THE USE OF GRANTS. X X X 0 0 0 0 0 0 0 0 0 DANIEL DIXON PRESIDENT/CEO 203066 0 17300 0 6292 0 10324 0 19007 0 255989 0 0 0 TROY M HANSON VICE PRESIDENT/CFO 152529 0 10000 0 2850 0 7884 0 24909 0 198172 0 0 0 KRISTIN NEFF VICE PRESIDENT/COO 133983 0 18850 0 0 0 7346 0 21044 0 181223 0 0 0 X 25069 FAIR MARKET VALUE X 1 51427 FAIR MARKET VALUE 0 0 0 FORM 990, PART III, LINE 2 PURCHASED AN EXISITING BUSINESS AND CREATED A DISREGARDED ENTITY CALLED GA WELLNESS 365, LLC FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE CORPORATION SHALL CONSIST OF THE CONSENT MEMBERS IN GOOD STANDING OF THE PARISH OF THE CHURCH OF THE HOLY TRINITY. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OR AT A SPECIAL MEETING CALLED FOR THAT PURPOSE. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO BEING FILED WITH THE IRS, A COPY OF THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE VICE PRESIDENT OF FINANCE AND THE PRESIDENT/CEO, INCLUDING A CONFIRMATION OF THE ACCURACY OF EVERY ANSWER AND OVERSIGHT OF APPROPRIATE CHANGES. UPON COMPLETION OF THE VICE PRESIDENT OF FINANCE AND PRESIDENT/CEO'S REVIEW, THE FORMS ARE REVIEWED AND APPROVED AT A BOARD MEETING PRIOR TO SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND DIRECTOR FILL OUT A CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS IT IS ADDRESSED BY THE BOARD AND MANANGEMENT ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS USED TO SET CEO/PRESIDENT'S COMPENSATION IS PERFORMED BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE DURING A CLOSED MEETING. THE PROCESS USED TO SET TOP MANAGEMENT'S ANNUAL SALARY IS BASED ON A COMBINATION OF COMPARISON TO COMPARABLE ORGANIZATIONS THROUGH THE USE OF OUR TRADE ORGANIZATIONS ANNUAL COMPENSATION SURVEY. THIS PROCESS IS NORMALLY DONE PRIOR TO THE FISCAL YEAR STAR OCTOBER 1ST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON BOND TRUSTEE WEBSITE EMMA. FORM 990, PART XI, LINE 9: EQUITY TRANSFER FROM GUARDIAN ANGELS HEALTH SERVICES 700,000. EQUITY TRANSFER FROM GUARDIAN ANGELS EVANS PARK 1,050,000. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 521 LAND COMPANY LLC 508 FREEPORT AVENUE NE NO A ELK RIVER MN 55330 411549252 ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND H MN -38073 -38073 GUARDIAN ANGELS OF ELK RIVER INC GA WELLNESS 365 LLC 508 FREEPORT AVENUE NE NO A ELK RIVER MN 55330 812358422 PROVIDING EXERCISE EQUIPMENT AND A FACILITY FOR INDIVIDUALS MN -46294 -46294 GUARDIAN ANGELS OF ELK RIVER INC GUARDIAN ANGELS HEALTH SERVICES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 410858938 NURSING HOME, HOUSING AND ADULT DAY CARE MN 501(C)(3) 9 GUARDIAN ANGELS OF ELK RIVER 1 EVANS PARK INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411542976 HOUSING FOR THE ELDERING MN 501(C)(3) 9 GUARDIAN ANGELS OF ELK RIVER 1 ANGEL RIDGE INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411726974 HOUSING FOR THE ELDERING MN 501(C)(3) 9 GUARDIAN ANGELS OF ELK RIVER 1 PINE CONE MANOR INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411871435 HOUSING FOR THE ELDERING MN 501(C)(3) 9 GUARDIAN ANGELS OF ELK RIVER 1 GUARDIAN ANGELS HOMES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411358761 HOUSING FOR THE ELDERING MN 501(C)(3) 9 GUARDIAN ANGELS OF ELK RIVER 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 GUARDIAN ANGELS HEALTH SERVICECS INC B 112596 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICECS INC C 700000 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICECS INC L 680565 ACTUAL AMOUNT EVANS PARK C 1050000 ACTUAL AMOUNT GUARDIAN ANGELS HOMES INC L 79289 ACTUAL AMOUNT ANGEL RIDGE INC O 115907 EVANS PARK O 3930475 GUARDIAN ANGELS HOMES INC O 228798 GUARDIAN ANGELS HEALTH SERVICECS INC O 487435 GUARDIAN ANGELS HEALTH SERVICECS INC Q 5025059 EVANS PARK Q 3074487 ANGEL RIDGE INC Q 191824 GUARDIAN ANGELS HEALTH SERVICECS INC Q 719796 PINE CONE MANOR INC Q 70474 EVANS PARK L 480266 PINE CONE MANOR INC O 51505