2015-08-03T13:15:08-05:00 2014-12-31 411690382 Malloy Montague Karnowski Radosevich 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416 990 2014-01-01 411740311 Intergenerational Living & Health Care Inc INTE 9523618000 1107 Hazeltine Boulevard No 200 Chaska MN 55318 Ronald F Nutting Authorized Signatory 9523618000 2015-07-15 1 Victoria L Holinka P00735616 9525450424 2014 2016-02-25 16:41:14Z Ronald F Nutting 1107 Hazeltine Boulevard No 200 Chaska MN 55318 26239894 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 5 670 116 0 0 279258 70595 25178103 26154294 -13927 -372405 0 0 25443434 25852484 0 0 0 0 11089180 11012741 0 0 0 15042478 14913860 26131658 25926601 -688224 -74117 40273161 39781379 42406009 42107629 -2132848 -2326250 X Our mission is to create life enriching communities by embracing all generations through innovative services and programs. 0 0 21434253 26154294 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. 21434253 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 161 0 1 670 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 Mary Yaeger Executive Director 40.00 X 138575 0 34644 Dona King Executive Director 40.00 X 102302 0 25575 Kimberly Te Brugge Executive Director 40.00 X 125491 0 31373 403868 0 91592 3 0 0 0 The Goodman Group LLC 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Management, accounting services, & Infor 1720932 John B Goodman Limited Partnership 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Construction management & development 1466270 Synertx Inc 7540 North 19th Avenue Suite 200 Phoenix AZ 85021 Therapy services - 1099 medical 783038 EcoDesign Builders 7373 East Gallego Lane Scottsdale AZ 85255 Construction services 456343 Pharmerica Corporation of America PO Box 409251 Atlanta GA 30384 Pharmacy 382520 6 70595 70595 Resident services 623990 16372368 16372368 Ancillary services 623990 9472823 9472823 Other operating revenue 623990 309103 309103 26154294 15005 15005 387410 -387410 -387410 -387410 25852484 26154294 0 -372405 37500 37500 9975043 8952450 1022593 204629 204629 795569 718119 77450 1568882 30738 1538144 204643 204643 393382 393382 1977426 1640647 336779 419382 419382 1278488 1278488 1854633 1606075 248558 156960 29842 127118 36363 36363 1730189 1730189 1724247 1724247 1371494 850823 520671 Dietary Food 1195497 1195497 Equipment rental and ma 548290 548290 Miscellaneous 270624 283977 -13353 Facility bed taxes 138710 138710 44650 44650 25926601 21434253 4492348 0 5929267 6124584 1403763 1248531 65117 60714 268425 172556 47303561 19297867 28439052 28005694 -446795 -531477 4614332 4700777 40273161 39781379 2156837 2337426 101582 128414 21520000 21190000 18180687 17981852 446903 469937 42406009 42107629 X -2132848 -2326250 -2132848 -2326250 40273161 39781379 X -74117 -119285 X X 0 1 X 1 0 X 16155 154885 134406 279258 70595 655299 24641155 25390548 25506604 25178103 26154294 126870704 24657310 25545433 25641010 25457361 26224889 127526003 0 201000 201000 201000 201000 127325003 25769 20735 15881 15247 15005 92637 25769 20735 15881 15247 15005 92637 24683079 25566168 25656891 25472608 26239894 127618640 0.99770 0.95260 0.00070 0.00680 X 1809855 1809855 33717791 12547556 21170235 9283413 4937083 4346330 2492502 1813228 679274 28005694 Tax, insurance, and escrow deposits 247954 Replacement reserve account 1060698 Deferred loan costs and capitalized interest - net of amortization 1113610 Accrued interest receivable 739 Operating reserve fund 491216 Debt service reserve fund and other bond funds 1720877 Organization costs - net of amortization 45618 Tenant/patient funds held in trust 20065 4700777 Security deposits 30322 Tenant/patient funds held in trust 10891 Accrued interest 305768 Deferred compensation payable 122956 469937 X 25995304 -119285 -119285 26114589 -262105 -262105 25852484 26188706 0 26188706 -262105 -262105 25926601 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, 2014. 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, 2011, 2012, and 2013. Part XI, Line 2d - Other Adjustments: Loss on equity method accounting for investment in outside project -119,285. Part XI, Line 4b - Other Adjustments: Loss on disposal of property and equipment -387,410. Charitable expenses netted with revenue 125,305. Part XII, Line 4b - Other Adjustments: Loss on disposal of property and equipment -387,410. Charitable expenses netted with revenue 125,305. A Dakota County Community Development Agency 411253302 23409VCW8 2007-03-01 23330000 Refinance facility in Dakota County, Minnesota, Series 2007 0 0 0 A 2140000 23378420 1433081 536712 566304 20842323 2007 0 1 1 1 A 0 0 0 0 0 0 0 A 1 1 0 1 DEPFA Bank 10.000000000000 1 0 0 A 0 Schedule K Supplental Information On Septemeber 29, 2008, DEPFA Bank's long-term counterparty credit rating dropped to BBB+, according to the S&P Rating Service. The Investment Agreement requires that the S&P rating not fall below AA-. On October 31st, the funds were moved from the GIC. Gross proceeds are different than issue price due to fact that bonds were sold at premium 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 -119,285. 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. A program where residents and children work side by side to create gift packages for disadvantaged children is just one of many intergenerational programs that helped this community win several awards for its innovative care from the Montana Health Care Association. Other programs and charitable initiatives provided by Valley View Estates Health Care Center to support the mission of ILHC include: Ravalli County Council on Aging Loan Closet donations of furniture and equipment, Operation Christmas Child in which 25 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. Additional charitable initiatives include donation of food and paper products to area food banks, Haven House, Darby Bread Box and Pantry Partners; donation of used eye glasses to the Lions Club 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: 2014 - $51,643) (Estimated value 2015: $47,580). 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: $4,000). 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 Concerrt 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: $1,000) (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. (Value: $1,040). Goodwill Drive Donation-twice annually donations of clothing and household goods are promoted and gathered at IOW. Employees, residents and family members all participate in this event. (Value: $500) (Non-cash value) 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). (Non-cash). Kiwanis Club-employees are members of local service club and residents attend special events as fundraisers. (Value: $200). 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 $593,344 under the state Medicaid program in 2014. In 2015, The Commons on Marice will likely discount an estimated $510,000 for residents who live with us and receive elderly waiver services (Value: $528,000). Operation Christmas Child-a ministry of Samaritan's Purse whose headquarters are in South Carolina. We started participating in this program in 2008. In 2014, we packed 100 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: $1500). 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. FMSC requests that volunteers make a donation when they volunteer to help cover costs. We don't do this but have supported this organization with money (Value: $1,500). We have also bundled and given cards that were made by our card making club. Supplies for the cards were purchased through the Activity budget (Value: $100). Community Education-The Commons on Marice does quarterly events for community education on various topics such as estate planning, insurance, coping with loss, etc. (Value: $400) (Non-cash). The Commons on Marice's residents braided tug toys for rescue dogs. The facility made 50 of these toys to benefit the animals helping others. (Value: $50). The Commons on Marice's made 100 laundry packets to benefit the Eagan Food Shelf. (Value: $75). The residents also assembled and delivered 100 lunch bags containing the following food items: meat and cheese sandwich; apple; small package of cookies; and bottle of water which was delivered to the Dorothy Day Center in St. Paul and the Eagan Women's Shelter. (Value: $100). The Eagan Resource Center benefitted from the resident's time and talents by double-bagging grocery bags, over 500 of them! (Value $50). St. Stephen's Human Services in Minneapolis received 50 pairs of tube socks stuffed with deodorant, toothbrush and toothpaste, bath gel and wash cloth for St. Stephen's to distribute to the area homeless. (Value $300). In addition to this project, the residents stuffed 50 2-gallon Ziploc bags with hygiene itmes: tube socks, boxer briefs, shampoo, comb, toothbrush/holder, toothpaste, washcloth, bar soap and deodorant for distribution to the area homeless men. (Value $300). The Commons on Marice's residents also benefited Dakota Woodlands Shelter in Eagan by sorting and assembling bags of six varieties of re-made greeting cards, with stamps for each of them. In addition to that, the resident's participated in a project called Birthday-in-a-bag filling 10 2-gallon Ziploc bags consisting of cake mix, birthday candles, balloons, paper plates/cups, napkins, birthday pencils, crayon, and a table centerpiece. (Value: $155). The residents and staff collected empty toilet paper rolls and made cat toys out of them, putting 4 cat treats inside each toy. This benefitted the "Saved by a Whisker" cat rescue program in Eagan. (Value: $35). The Open Door Pantry in Eagan was a food drive held at The Commons on Marice that collected 166 pounds of non-perishable food items. (Value: $250) Staff and residents assembled tote bags for toddler-age children for the Dakota Woodlands Shelter in Eagan. Each reusable bag contained 10 diapers, one package of baby wips, a sippy cup and a story book. (Value $125). Residents assembled Ziploc bags with feminine products, panties and socks to address an ongoing need at Simpson Housing Services. (Value $75) Arizona Grand Senior Living Community, Phoenix Arizona, is an independent living, assisted living, and skilled nursing facility. Arizona Grand Senior Living Community supports the mission of ILHC through charitable initiatives such as: Alzheimer's Association-fundraising events throughout the year (Estimated value: $200). Just Three Things (J3T) Foundation--Arizona Grand collects food items to be donated to area foster children and youth in transition programs for teens that would otherwise go without food. Just Three Things contacts Arizona Grand on a routine basis to update recommended "Just Three Things" donation items list and arrange pickup of donated items to distribute (estimated value $1,500). Donations in the way of furniture, walkers, televisions and other medical equipment were made to St. Vincent De Paul (Estimated value: $3,000). Arizona Grand also worked with a new charity called UMOM (woman's shelter) to donate Christmas gifts and backpacks (estimated value $700) for children residing in the shelter. 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 7774787 2651110 ILHC Inc ILHC of Sioux Falls LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 263697613 Senior Living SD 5831232 12564230 ILHC Inc ILHC of Eagan LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 262956952 Senior Living MN 8131759 18815337 ILHC Inc ILHC of Hamilton LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 271387039 Senior Living MT 3471808 3355046 ILHC Inc