2016-06-29T12:51:41-05:00 2015-12-31 411690382 Malloy Montague Karnowski Radosevich 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416 990 2015-01-01 411740311 Intergenerational Living & Health Care Inc INTE 9523618000 1107 Hazeltine Boulevard No 200 Chaska MN 55318 Randall Benson Authorized Signatory 9523618000 2016-06-16 1 Victoria L Holinka P00735616 9525450424 2015 2016-09-27 15:27:22Z Randall Benson 1107 Hazeltine Boulevard No 200 Chaska MN 55318 22898155 0 X www.iglhc.com X 1996 MN Our mission is to create life enriching communities by embracing all generations through innovative services and programs. 5 5 624 222 0 0 70595 3303887 26154294 19586654 -372405 -1811446 0 0 25852484 21079095 0 0 0 0 11012741 8448052 0 0 0 14913860 11012772 25926601 19460824 -74117 1618271 39781379 37923370 42107629 39005121 -2326250 -1081751 X Our mission is to create life enriching communities by embracing all generations through innovative services and programs. 0 0 15971935 19586654 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, South Dakota, and Arizona. These entities are referred to as Valley View Estates Health Care Center, The Inn on Westport, The Commons on Marice, Arizona Grand Senior Living Community and Intergenerational Learning Center. 15971935 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 152 0 1 624 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN AZ X The Goodman Group LLC 9523618000 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Elaine Burton President 1.00 X X 7500 0 0 Thomas A Egan Director 1.00 X 7500 0 0 John Kaiyalethe Director 1.00 X 7500 0 0 Mark Wilson Director 1.00 X 7500 0 0 Joseph Guertin Director 1.00 X 7500 0 0 Donna King Executive Director 40.00 X 114648 0 28662 152148 0 28662 1 0 0 0 The Goodman Group LLC 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Management, accounting services, & Infor 1349136 John B Goodman Limited Partnership 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Construction management & development 1278542 Innovation Rehabilitation 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Therapy services - 1099 medical 249686 3 3248207 55680 3303887 Resident services 623990 12941276 12941276 Ancillary services 623990 6417743 6417743 Other operating revenue 623990 227635 227635 19586654 7614 7614 1819060 -1819060 -1819060 -1819060 21079095 19586654 0 -1811446 37500 37500 7625376 6878022 747354 159768 159768 625408 550684 74724 1242194 13312 1228882 95422 95422 266677 266677 1017900 771537 246363 329767 329767 724220 724220 1266846 1013931 252915 178411 39835 138576 31378 31378 1556915 1556915 1584765 1584765 1126155 699502 426653 Dietary food 831547 831547 Amortization 444896 444896 Taxes 157177 157177 Equipment rental & main 87783 87783 70719 90774 -20055 19460824 15971935 3488889 0 6124584 7685373 1248531 860531 60714 42256 172556 168472 45277522 19357136 28005694 25920386 -531477 306795 4700777 2939557 39781379 37923370 2337426 1331024 128414 54426 21190000 17981852 37472504 469937 147167 42107629 39005121 X -2326250 -1081751 -2326250 -1081751 39781379 37923370 X 1618271 -373772 X X 0 1 X 1 0 X 154885 134406 279258 70595 55680 694824 25390548 25506604 25178103 26154294 19326566 121556115 25545433 25641010 25457361 26224889 19382246 122250939 0 201000 201000 201000 201000 122049939 20735 15881 15247 15005 7497 74365 20735 15881 15247 15005 7497 74365 25566168 25656891 25472608 26239894 19389743 122325304 0.99770 0.99770 0.00060 0.00070 X 1816309 1816309 33767435 13162262 20605173 7493678 4317158 3176520 2200100 1877716 322384 25920386 Tax, insurance, and escrow deposits 280328 Replacement reserve account 1665645 Deferred loan costs and capitalized interest - net of amortization 956177 Tenant/patient funds held in trust 37407 2939557 Security deposits 3930 Tenant/patient funds held in trust 15835 Accrued interest 127402 147167 X 22474007 -373772 -373772 22847779 -1768684 -1768684 21079095 21229508 0 21229508 -1768684 -1768684 19460824 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, 2015. The Company is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax open tax periods. The Company's open audit periods are the years ended December 31, 2012, 2013, and 2014. Part XI, Line 2d - Other Adjustments: Loss on equity method accounting for investment in outside project -373,772. Part XI, Line 4b - Other Adjustments: Loss on disposal of property and equipment -1,819,060. Charitable expenses netted with revenue 50,376. Part XII, Line 4b - Other Adjustments: Loss on disposal of property and equipment -1,819,060. Charitable expenses netted with revenue 50,376. Form 990, Part VI, Section B, line 11 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 and is annualized every year. 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: Loss on equity method of accounting for investment in outside project -373,772. 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. Form 990, Part III, Line 4a, Program Service Accomplishments (continued) 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: 2015 - $47,580) (Estimated value 2016: $42,580). Monetary Donations-cash donations were collected every Sunday through chapel services and used towards the following: The Banquet (meals for homeless), Hope Prison Mission, Gospel Mission, World Vision (world-wide missionary outreach), Gideon Bible donations, Achieve (school and work for developmentally disabled), and Salvation Army. (Value: $6,000). United Way Drive-an Inn on Westport employee chairs the annual drive for our building holding various fundraisers throughout the year. (Value: $2,000). 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 two families 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: $1,500) (Non-cash). Center for Active Generations-sponsor monthly bingo with prizes and an annual quilt show at the local center for seniors and a community taste-testing event. 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) Form 990, Part III, Line 4a, Program Service Accomplishments (continued) The Commons on Marice, Eagan, Minnesota is a gracious senior living community that offers 147 residences where seniors choose independent living, assisted living and care suites with around-the-clock staffing and personal and health-related services. The memory care c community cares for individuals with Alzheimer's disease and is designed with a residential feel to familiarize residents with their surroundings 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 where children six weeks to eight years of age, not only develop confidence, skills and self-esteem, they also build 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 through other various charitable initiatives such as: : 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 discounted care services a total of $516,045 under the state Medicaid program in 2015. In 2016, The Commons on Marice will likely discount an estimated $513,000 for residents who live with us and receive elderly waiver services (Value: $513,000). Operation Christmas Child-a ministry of Samaritan's Purse whose headquarters are in South Carolina. We started participating in this program in 2008. In 2015, we packed 200 boxes. The value of each box is about $10-15. This year, boxes were packed with a variety of school supplies, clothing items (hats, gloves, and socks), personal hygiene items, and toys. Materials are purchased with offering money designated to Operation Christmas Child and residents help with shipping costs. This is our biggest outreach of the year with 40 residents participating (Value: $3,000). Feed My Starving Children (FMSC) in Eagan, Minnesota-We go to FMSC three times a year. This is an organization that packs bags of a special highly nutritional rice and protein recipe and works with ministries around the world to serve hungry children. We have packed food and also gone to put labels on the bags. (Value: no cost, just our support) The Commons on Marice's double bagged 400 grocery bags for Open door pantry for their Food Drive. We also collected 150 lbs. of groceries to donate. (Value: $50.00) The residents also assembled 150 meat and cheese sandwich for delivery to the Minneapolis Sandwich Project. (Value: $77.00) Residents assembled beach buckets for children for the Dakota Woodlands Shelter in Eagan. Each reusable bucket included bucket/shovel, beach towel, sun screen, bubbles, digger, watering can or plastic car, swim rings, and an inflatable ball (Value: $300). Residents assembled 24 Ziploc bags with feminine products, panties and socks to address an ongoing need at Simpson Housing Services. (Value $75) Residents packed 56 zip-loc bags of plastic place settings: plate, napkin, knife, fork, spoon for Meals on Wheels in South St. Paul distribution location. (Value: $105.) Lincoln Place is a branch of "The Link" providing shelter to 24 apartments for young adults at risk ages 18 - 24. Residents put together 16 cleaning bucket kits: with bucket, mop, rubber gloves, window cleaner, floor cleaner, all-purpose spray cleaner, spray foaming bathroom cleaner, disposable cleaning cloths, nylon scrubber, sponge scrubber, and ajax cleaner for spring cleaning. (Our cost was $146.87.) Residents purchased back packs and supplies for early elementary-age students at Cornerstone Center in (Bloomington - advocacy for violence prevention) (Value: $ 365.00) Lastly, residents purchased hand crafted holding crosses from a family business called "holdingCross.com" to provide comfort for distressed and/or dying residents of Christian faith as part of a spiritual care for them and their families.(Value: $120) 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 VI, Section A, Line 1b - INDEPENDENT BOARD MEMBERS: Denise Gustafson is compensated as an officer of the entity and an employee,therefore is not considered an independent board member. 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. ILHC of Phoenix LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 412193773 Senior Living AZ 3508412 34630 ILHC Inc ILHC of Sioux Falls LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 263697613 Senior Living SD 5921492 12042713 ILHC Inc ILHC of Eagan LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 262956952 Senior Living MN 8187798 16556219 ILHC Inc ILHC of Hamilton LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 271387039 Senior Living MT 4256420 3569312 ILHC Inc