2016-08-11T15:45:28-05:00 2015-09-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2014-10-01 411459252 GUARDIAN ANGELS OF ELK RIVER INC GUAR 7632414445 508 FREEPORT AVENUE NW NO A ELK RIVER MN 55330 TROY M HANSON CFO 7632414445 2016-08-01 1 JEFFERY VRIEZE CPA P00047306 6123764500 2014 2016-12-15 16:53:06Z DANIEL C DIXON 508 FREEPORT AVENUE NW NO A ELK RIVER MN 55330 2102722 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 PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 15 15 363 65 101538 -42933 57959 173727 1003687 1668294 131266 121190 96776 101532 1289688 2064743 0 106241 0 0 941974 1129106 0 0 32998 632984 611698 1574958 1847045 -285270 217698 5814532 6505784 1197819 1370177 4616713 5135607 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. 0 0 1573529 106241 1572871 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. 1573529 1 1 0 1 0 0 0 0 0 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 0 0 0 0 1 1 1 1 0 0 1 33 0 1 363 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 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 218179 0 21258 TROY M HANSON VICE PRESIDENT/CFO 40.00 X 156443 0 24540 KRISTIN NEFF VICE PRESIDENT/COO 40.00 X 104348 0 713 478970 0 46511 3 0 1 0 KRAUS ANDERSON 525 SOUTH 8TH STREET MINNEAPOLIS MN 55404 CONSTRUCTION OF NEW OFFICES AND ADDITION 197145 PRO REHAB 200 LEWIS AVE S SUITE 210 WATERTOWN MN 55388 REHAB SERVICES AT THE CARE CENTER 163437 2 163805 9922 173727 MANAGEMENT FEES 541610 1270756 1175333 95423 EQUITY IN NET INCOME O 900003 397538 397538 1668294 119433 119433 4825 3068 1757 1757 1757 8259 163805 34911 -26652 -26652 MISCELLANEOUS INCOME 900099 128184 6115 122069 128184 2064743 1572871 101538 216607 106241 106241 525481 525481 402428 402428 57932 57932 83689 83689 59576 59576 3273 3273 23304 23304 40506 40506 45160 45160 26927 26927 13973 8733 5240 25340 25340 179657 179657 147883 147883 6440 6440 NON-NURSING HOME EXPENS 61691 61691 MISCELLANEOUS EXPENSE 32998 32998 DUES & SUBSCRIPTIONS 3614 3614 CHARITABLE DONATIONS 2034 2034 -1102 1909 -3011 1847045 1573529 240518 32998 102725 523684 518390 561902 49336 117521 1380 16447 48506 2810647 806879 1927677 2003768 390382 787920 2809575 2461103 5814532 6505784 220317 526103 977257 767734 245 76340 1197819 1370177 X 4616713 5135607 4616713 5135607 5814532 6505784 X 217698 -48804 350000 X X 0 1 X 1 0 X X 5 GUARDIAN ANGELS HEALTH SERVICES INC 410858938 9 0 33630 0 GUARDIAN ANGELS HOMES INC 411358761 9 0 0 0 ANGEL RIDGE INC 411726974 9 0 0 0 EVANS PARK INC 411542976 9 0 0 0 PINE CONE MANOR INC 411871435 9 0 25461 0 5 59091 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 0 0 0 1 3296 0 0 0 0 0 3296 0 PART II-B, LINE 1: ENGAGED A LOBBYIST ALONG WITH MT. OLIVET TO INCREASE THE DAILY RESIDENT RATE BY $4.00 TO HELP COVER THE ADDITIONAL DEBT COVERAGE ON THE RENEVATIONS OF OUR CARE CENTER. 509732 71661 -28150 553243 392548 74381 42803 509732 351613 40935 392548 258918 48348 44347 351613 257949 488 481 258918 1.00000 0 0 39711 517089 556800 1475399 214462 1260937 755609 586864 168745 22839 5553 17286 2003768 SECURITIES AND OTHER INVESTMENTS 42701 C INVESTMENT IN GUARDIAN ANGELS - ELI 745219 C 787920 DUE FROM RELATED PARTIES 2210514 ACCRUED INTEREST RECEIVABLE 257400 OTHER ASSETS -6811 2461103 DUE TO RELATED PARTIES 76340 76340 X 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 144024 139529 4495 14846 13633 FASHION SHOW 5970 5376 594 698 1695 1 22070 18900 3170 2485 1554 172064 163805 8259 2485 15544 16882 34911 -26652 1 PINE CONE MANOR INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411871435 501(C)(3) 25461 HOUSING FOR THE ELDERLY GUARDIAN ANGELS HEALTH SERVICES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 410858938 501(C)(3) 33630 NURSING HOME, HOUSING AND ADULT DAY CARE GUARDIAN ANGELS - ELIM HOME CARE 403 MAIN ST NW ELK RIVER MN 55330 411852308 501(C)(3) 45600 HOME CARE AND HOSPICE SERVICES 3 0 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 199166 0 14200 0 4813 0 5523 0 15735 0 239437 0 0 0 TROY M HANSON VICE PRESIDENT/CFO 147093 0 8000 0 1350 0 0 0 24540 0 180983 0 0 0 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 & OPERATIONS 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 & OPERATION'S 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 ORGANIZATIOINS ANNUAL COMPENSATION SURVEY. THIS PROCESS IS NORMALLY DONE PRIOR TO THE FISCAL YEAR START OCTOBER 1ST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: EQUITY TRANSFER FROM GUARDIAN ANGELS HEALTH SERVICES 350,000. 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 0 0 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 162076 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICECS INC C 250000 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICECS INC L 608518 ACTUAL AMOUNT EVANS PARK L 399640 ACTUAL AMOUNT GUARDIAN ANGELS HOMES INC L 67686 ACTUAL AMOUNT ANGEL RIDGE INC O 87733 EVANS PARK O 2971951 GUARDIAN ANGELS HOMES INC O 173975 GUARDIAN ANGELS HEALTH SERVICECS INC O 351372 GUARDIAN ANGELS HEALTH SERVICECS INC Q 102710 EVANS PARK Q 108281