COKATO CHARITABLE TRUST: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- COKATO CHARITABLE TRUST (EIN 41-1456124)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-07-15
- IRS object ID
- 201521969349301382
- Schema version
- 2013v4.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-15T14:15:16-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NICOLLET MALL STE 1300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 554027033 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411456124 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COKATO CHARITABLE TRUST CO COKATO MANOR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COKA | BusinessNameControlTxt |
| Phone | 3202862158 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 182 SUNSET AVENUE NW | AddressLine1 |
| City | COKATO | City |
| State | MN | State |
| ZIP Code | 55321 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES BROICH | PersonNm |
| Person Title | ADMINISTRATOR | PersonTitleTxt |
| Phone | 3202862158 | PhoneNum |
| Signature | 2015-07-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH VOGT CPA | PreparerPersonNm |
| PTIN | P00978242 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2015-07-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES BROICH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 182 SUNSET AVENUE NW | AddressLine1 |
| City | COKATO | City |
| State | MN | State |
| ZIP Code | 55321 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,205,850 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COKATOSENIORCARE.COM | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1983 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 226 | TotalEmployeeCnt |
| Total Volunteers | 133 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $10,110 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,172 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,480,470 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,155,004 | CYProgramServiceRevenueAmt |
| PY Investment Income | $32,493 | PYInvestmentIncomeAmt |
| CY Investment Income | $31,596 | CYInvestmentIncomeAmt |
| PY Other Revenue | $15,000 | PYOtherRevenueAmt |
| CY Other Revenue | $15,000 | CYOtherRevenueAmt |
| PY Total Revenue | $6,538,073 | PYTotalRevenueAmt |
| CY Total Revenue | $6,202,772 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,512 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $946 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,444,000 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,367,724 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,754,245 | PYOtherExpensesAmt |
| CY Other Expenses | $2,788,605 | CYOtherExpensesAmt |
| PY Total Expenses | $6,204,757 | PYTotalExpensesAmt |
| CY Total Expenses | $6,157,275 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $333,316 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $45,497 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,804,572 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,411,336 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,276,581 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,832,019 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,527,991 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,579,317 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PURPOSE OF COKATO CHARITABLE TRUST DIVISION IS TO PROVIDE QUALITY HEALTH AND HOUSING SERVICES THAT ENHANCE THE QUALITY OF LIFE AND MAINTAIN A MAXIMUM LEVEL OF FUNCTIONING FOR OUR CUSTOMERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,619,796 | ExpenseAmt |
| Grant | $946 | GrantAmt |
| Revenue | $4,114,490 | RevenueAmt |
| Desc | COKATO MANOR PROVIDES SKILLED NURSING CARE FOR OLDER ADULTS WHO NEED HEALTH CARE AND SUPPORT SERVICES INCLUDING PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY. COKATO MANOR IS MEDICARE AND MEDICAID CERTIFIED. COKATO MANOR OFFERS LONG-TERM, SHORT-TERM, ADULT DAY CARE AND HOME HEALTH CARE. COKATO MANOR PROVIDES LIVING SPACE FOR 56 RESIDENTS IN DOUBLE AND PRIVATE ROOMS. COKATO MANOR IS COMMITTED TO PROVIDING SERVICES IN A CARING ENVIRONMENT THAT ENHANCES THE QUALITY OF LIFE AND MAINTAINS THE MAXIMUM LEVEL OF FUNCTIONING. COKATO MANOR IS A RESTRAINT-FREE FACILITY AND HAS A REPUTATION FOR ITS EXCELLENCE IN QUALITY OF CARE.COKATO MANOR EXISTS TO EFFECTIVELY MEET THE NEEDS OF THE RESIDENT IN A CARING MANNER AND OFFERS THE FOLLOWING SERVICES: -NURSING -DIETARY -SOCIAL SERVICE -ACTIVITIES -LAUNDRY -HOUSEKEEPING -RELIGIOUS SERVICES -MAINTENANCE -REHABILITATION SERVICES INCLUDING PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $599,209 | ExpenseAmt |
| Revenue | $580,090 | RevenueAmt |
| Desc | BROOKRIDGE IS AN ASSISTED LIVING RESIDENCE THAT HOLDS THE KEY TO COMFORTABLE AND AFFORDABLE SENIOR HOUSING WITH A HEALTH CARE TOUCH. AT BROOKRIDGE, OUR GOAL IS TO PROVIDE RESIDENTS WITH ALL THE POSSIBLITIES SO THEY REMAIN VITAL AND ACTIVE. OUR STAFF STRIVES TO HELP RESIDENTS ACHIEVE THE HIGHEST POSSIBLE LEVEL OF GOOD HEALTH, SELF-CARE AND INDEPENDENCE. AS A MEMBER OF THE BROOKRIDGE COMMUNITY, THEIR NEIGHBORS ARE THEIR FRIENDS. RESIDENTS EXPERIENCE THE SENSE OF FAMILY THAT TRULY ENCOURAGES THEM TO FEEL RIGHT AT HOME.BROOKRIDGE OFFERS THE FOLLOWING SERVICES TO ITS RESIDENTS:-PAID UTILITIES (TELEPHONE NOT INCLUDED) -FREE CABLE TELEVISION -THREE MEALS A DAY, INCLUDING SNACKS -24-HOUR EMERGENCY RESPONSE SYSTEM -STAFFING AROUND-THE-CLOCK AND AN RN AVAILABLE 24-HOURS A DAY -FULL LAUNDRY SERVICES, INCLUDING LINENS -HOUSEKEEPING INCLUDING REFUSE REMOVAL -NON-EMERGENCY SCHEDULED TRANSPORTATION -FIREPLACE LOUNGE FOR GATHERINGS, COMPANIONSHIP AND ENTERTAINING -CENTRAL AIR CONDITIONIONG -DIRECT ACCESS TO CHAPEL -SPRINKLERS AND ALARMS FOR FIRE SAFETY -CONVENIENT, INDOOR MAIL DROP -CENTRALLY-LOCATED ELEVATOR -APARTMENT-SIZED REFRIGERATOR AND MICROWAVE PROVIDED -BARBER/BEAUTY SHOP -EXCITING ACTIVITIES PROGRAM -OFF-STREET PARKING FOR YOU AND YOUR GUESTS -HANDICAP-ACCESSIBLE SHOWERS -DAILY CHECKING ON TENANTS -LOCAL PROFESSIONAL MANAGEMENT | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $366,078 | ExpenseAmt |
| Revenue | $548,983 | RevenueAmt |
| Desc | COKATO MANOR HOME HEALTH (CMHH) IS ANOTHER COMPONENT OF THE CONTINUUM OF CARE TO PROVIDE THE COMMUNITY WITH COMPREHENSIVE AND COMPASSIONATE CARE WHEREBY HEALTH, SOCIAL AND SUPPORTIVE SERVICES ARE PROVIDED TO THE INDIVIDUALS IN THEIR OWN HOME. OUR GOAL IN HOME HEALTH IS TO MAXIMIZE THE LEVEL OF INDEPENDENCE, WHILE MINIMIZING THE EFFECTS OF DISABILITIES AND ILLNESS.CMHH IS LICENSED BY THE MINNESOTA DEPARTMENT OF HEALTH AS A COMPREHENSIVE HOME CARE PROVIDER AND IS MEDICARE CERTIFIED AND IS A CONTRACTED PROVIDER OF MOST PRIVATE INSURANCE.COKATO MANOR HOME HEALTH PROVIDES THE FOLLOWING SERVICES:-SKILLED NURSING-PHYSICAL ASSESSMENTS (ORDERED BY PHYSICIANS) -POST-HOSPITALIZATION CARE -WOUND EVALUATION WITH DRESSING CHANGES -CARDIAC AND RESPIRATORY ASSESSMENTS-MEDICATION INSTRUCTION AND FOLLOW-UP -AT-HOME THERAPY -RESTORATIVE NURSING -PHYSICAL THERAPY -OCCUPATIONAL THERAPY -SPEECH THERAPY HOME HEALTH AIDE-PERSONAL CARE ASSISTANCE UNDER THE SUPERVISION OF A RN; BATHING, DRESSING, NUTRITION ASSISTANCE -LIGHT HOUSEKEEPING TASKS AND MEAL PREPARATION -ASSISTANCE WITH MAINTAINING SAFETY AND INDEPENDENCE IN THE HOME | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $715,772 | ExpenseAmt |
| Revenue | $911,441 | RevenueAmt |
| Desc | COKATO CHARITABLE TRUST OPERATES AND MANAGES COKATO MANOR, A 56-BED SKILLED NURSING FACILITY; HERITAGE PLACE, A 10-UNIT HOUSING PROJECT FOR INDIVIDUALS WITH ALZHEIMERS AND RELATED DISORDERS; EDGEWOOD GABLES, A 30-UNIT INDEPENDENT LIVING APARTMENT FOR THE ELDERLY; BROOKRIDGE, A 16-UNIT ASSISTED LIVING FACILITY; AND COKATO MANOR HOME HEALTH, A HOME HEALTH CARE SERVICE AGENCY FOR THE ELDERLY.IN ADDITION TO OPERATING AND MANAGING THOSE FACILITIES, COKATO CHARITABLE TRUST OFFERS SENIOR DAY SERVICES, MEALS ON WHEELS, CONGREGATE DINING, REHAB SERVICES AND CHILD DAY CARE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $715,772 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $911,441 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,300,855 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 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 | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 226 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 | JAMES BROICH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3202862158 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 182 SUNSET AVENUE | AddressLine1 |
| City | COKATO | City |
| State | MN | State |
| ZIP Code | 55321 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEVEN HANSON | ||||||
| CHAIR | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM NELSON | ||||||
| VICE CHAIR | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PEGGY CARLSON | ||||||
| SECRETARY/TREASURER | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALLAN ANDERSON | ||||||
| TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| SUZANNE KACZMAREK | ||||||
| TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| LYLE SEVERSON | ||||||
| TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| PETER FORSMAN | ||||||
| TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| PETER BORTNEM | ||||||
| TRUSTEE | 0.30 | Yes (X) | $0 | $0 | $0 | |
| NANCY STRATMAN | ||||||
| ADMINISTRATOR (THRU JAN 2014) | 40.00 | Yes (X) | $110,422 | $0 | $13,817 | |
| KATHY KRATZ | ||||||
| OFFICE MANAGER (THRU NOV 2014) | 40.00 | Yes (X) | $52,586 | $0 | $14,574 | |
| JAMES BROICH | ||||||
| ADMINISTRATOR (AS OF MAY 2014) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TOM OPATZ | ||||||
| INTERIM ADMINISTRATOR (JAN-MAY 2014) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $163,008 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $28,391 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHAB CARE GROUP INC | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 503534 | AddressLine1 |
| City | ST LOUIS | City |
| State | MO | State |
| ZIP Code | 63150 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | THERAPY | ServicesDesc |
| Compensation | $315,391 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,172 | AllOtherContributionsAmt |
| Total Contributions | $1,172 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NET RESIDENT SERVICE R | 623000 | $6,036,022 | $6,036,022 |
| DAY CARE PROGRAM | 624100 | $43,509 | $43,509 |
| SENIOR DAY SERVICES | 624100 | $28,150 | $28,150 |
| MEAL REVENUE | 900099 | $23,279 | $23,279 |
| OTHER REVENUE | 900099 | $15,453 | $15,453 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,591 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,591 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,155,004 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,674 | TotalRevenueColumnAmt |
| Exclusion | $34,674 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,000 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,000 | TotalRevenueColumnAmt |
| Exclusion | $15,000 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,078 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$3,078 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,078 | TotalRevenueColumnAmt |
| Exclusion | -$3,078 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,202,772 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,155,004 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $46,596 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $946 | TotalAmt |
| Program Services | $946 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,070 | TotalAmt |
| Management And General | $164,070 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,796,754 | TotalAmt |
| Program Services | $2,689,741 | ProgramServicesAmt |
| Management And General | $107,013 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,459 | TotalAmt |
| Program Services | $180,865 | ProgramServicesAmt |
| Management And General | $1,594 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $224,441 | TotalAmt |
| Program Services | $204,971 | ProgramServicesAmt |
| Management And General | $19,470 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,970 | TotalAmt |
| Management And General | $3,970 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,341 | TotalAmt |
| Management And General | $21,341 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,262 | TotalAmt |
| Program Services | $499,645 | ProgramServicesAmt |
| Management And General | $47,617 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,246 | TotalAmt |
| Management And General | $37,246 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,603 | TotalAmt |
| Program Services | $29,700 | ProgramServicesAmt |
| Management And General | $54,903 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,670 | TotalAmt |
| Program Services | $312,849 | ProgramServicesAmt |
| Management And General | $23,821 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,565 | TotalAmt |
| Program Services | $4,779 | ProgramServicesAmt |
| Management And General | $38,786 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,846 | TotalAmt |
| Program Services | $7,820 | ProgramServicesAmt |
| Management And General | $16,026 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,557 | TotalAmt |
| Program Services | $356,557 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $503,602 | TotalAmt |
| Program Services | $503,602 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,765 | TotalAmt |
| Program Services | $180 | ProgramServicesAmt |
| Management And General | $64,585 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEDICAL SUPPLIES | $501,847 | $501,847 | |
| MEDICAL SURCHARGE | $157,640 | $157,640 | |
| BAD DEBT EXPENSE | $77,493 | $77,493 | |
| DUES & SUBSCRIPTIONS | $19,931 | $19,931 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,267 | TotalAmt |
| Program Services | $7,353 | ProgramServicesAmt |
| Management And General | $914 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,157,275 | TotalAmt |
| Program Services | $5,300,855 | ProgramServicesAmt |
| Management And General | $856,420 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678,228 | BOYAmt |
| EOY | $1,695,700 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,749 | BOYAmt |
| EOY | $772,453 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,420 | BOYAmt |
| EOY | $36,359 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,816 | BOYAmt |
| EOY | $46,993 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,362,888 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,144,689 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,601,015 | BOYAmt |
| EOY | $5,218,199 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,478,229 | BOYAmt |
| EOY | $2,428,586 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,115 | BOYAmt |
| EOY | $213,046 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,804,572 | BOYAmt |
| EOY | $10,411,336 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,279 | BOYAmt |
| EOY | $502,300 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,705,000 | BOYAmt |
| EOY | $8,320,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,397 | BOYAmt |
| EOY | $9,397 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,905 | BOYAmt |
| EOY | $322 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,276,581 | BOYAmt |
| EOY | $8,832,019 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,527,991 | BOYAmt |
| EOY | $1,579,317 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,527,991 | BOYAmt |
| EOY | $1,579,317 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,804,572 | BOYAmt |
| EOY | $10,411,336 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $45,497 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,829 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $43,581 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,377 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,110 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,172 | CurrentTaxYearAmt |
| Total | $61,255 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,442,275 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,613,935 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,521,234 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,480,470 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,155,004 | CurrentTaxYearAmt |
| Total | $32,212,918 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,485,856 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,618,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,522,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,490,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,156,176 | CurrentTaxYearAmt |
| Total | $32,274,173 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $198,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $132,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,855 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,475 | CurrentTaxYearAmt |
| Total | $621,638 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $198,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $132,247 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,855 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,450 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,475 | CurrentTaxYearAmt |
| Total | $621,638 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $31,652,535 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,232 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $46,484 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,674 | CurrentTaxYearAmt |
| Total | $263,231 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,232 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,230 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $46,484 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,674 | CurrentTaxYearAmt |
| Total | $263,231 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,563,088 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,660,180 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,569,095 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,539,191 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,205,850 | CurrentTaxYearAmt |
| Total | $32,537,404 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97280 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97420 | PublicSupportPY509Pct |
| Investment Income CY | 0.00810 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00820 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 | $190,625 | OtherCostOrOtherBasisAmt |
| Book Value | $190,625 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,648,732 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,199,119 | DepreciationAmt |
| Book Value | $4,449,613 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,730 | OtherCostOrOtherBasisAmt |
| Depreciation | $65,471 | DepreciationAmt |
| Book Value | $34,259 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,233,939 | OtherCostOrOtherBasisAmt |
| Depreciation | $780,794 | DepreciationAmt |
| Book Value | $453,145 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $189,862 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,305 | DepreciationAmt |
| Book Value | $90,557 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,218,199 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,202,772 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,202,772 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,202,772 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,157,275 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,157,275 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,157,275 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE TRUST ACTS AS CUSTODIAN FOR THE FUNDS OF THE RESIDENTS. |
| PART X, LINE 2: | THE TRUST IS ORGANIZED AS A MINNESOTA NONPROFIT 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). THE TRUST IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE TRUST IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. THE TRUST 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 FINANCIAL STATEMENTS. THE TRUST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE, IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CITY OF COKATO | ||||||||
| A | 416005063 | 192634CU5 | 2012-12-27 | $4,052,282 | REFUND BONDS ISSUED 4/29/2004 | 0 | 0 | 0 |
| CITY OF COKATO | ||||||||
| B | 416005063 | 192634CC5 | 2006-11-01 | $5,077,872 | REFUND BONDS ISSUED 7/8/1999 & RENOVATIONS TO NURSING FACILITY | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capitalized InterestCapitalizedInterestAmt | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $235,000 | $4,052,282 | $175,051 | $81,046 | $3,796,185 | 2012 | Yes (1) | 0 | Yes (1) | Yes (1) | ||
| B | $150,000 | $5,077,872 | $387,828 | $101,557 | $2,392,243 | 2008 | Yes (1) | 0 | Yes (1) | Yes (1) | $96,244 | $2,100,000 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 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 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 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 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 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 COKATO DATE THE REBATE COMPUTATION WAS PERFORMED: 12/02/2011 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ADMINISTRATOR REVIEWS THE FORM 990, ADDRESSING ANY COMMENTS OR CHANGES. BEFORE THE RETURN IS FILED, A COPY IS PROVIDED TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | COKATO CHARITABLE TRUST (CCT) HAS A CONFLICT OF INTEREST POLICY TO PROTECT THE INTEREST OF THE ORGANIZATION WHEN CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OR KEY STAFF OF CCT OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. ON AN ANNUAL BASIS INTERESTED PERSONS, ANY BOARD MEMBER OR STAFF MEMBER OF CCT WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, DISCLOSE ANY CONFLICTS. AFTER DISCLOSURE OF A FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. ANY DISCLOSED CONFLICTS ARE ADDRESSED BY THE GOVERNING BOARD THAT DETERMINES IF THE TRANSACTION OR ARRANGEMENT IS IN CCT'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS USED COMPARATIVE SALARY INFORMATION FROM OTHER NON-PROFIT ORGANIZATIONS, DATA COMPILED BY AGING SERVICES OF MINNESOTA, AND 990 INFORMATION FROM AREA FACILITIES IN DETERMINING COMPENSATION. THIS WAS COMPLETED DURING THIS FISCAL YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. |