INTERGENERATIONAL LIVING & HEALTH CARE INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- INTERGENERATIONAL LIVING & HEALTH CARE INC (EIN 41-1740311)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-26
- IRS object ID
- 201421779349300732
- Schema version
- 2013v3.0
- 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 | 2014-06-26T15:44:39-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411690382 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Malloy Montague Karnowski Radosevich | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5353 Wayzata Blvd Ste 410 | AddressLine1 |
| City | Minneapolis | City |
| State | MN | State |
| ZIP Code | 55416 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411740311 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Intergenerational Living & Health Care Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 9523618000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1107 Hazeltine Boulevard No 200 | AddressLine1 |
| City | Chaska | City |
| State | MN | State |
| ZIP Code | 55318 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ron Nutting | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 9523618000 | PhoneNum |
| Signature | 2014-06-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Victoria L Holinka | PreparerPersonNm |
| PTIN | P00735616 | PTIN |
| Phone | 9525450424 | PhoneNum |
| Preparation | 2014-06-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Ron Nutting | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1107 Hazeltine Boulevard No 200 | AddressLine1 |
| City | Chaska | City |
| State | MN | State |
| ZIP Code | 55318 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,472,608 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.iglhc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | To embrace all generations through programs & services that create life-enriching communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 650 | TotalEmployeeCnt |
| Total Volunteers | 121 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $134,406 | PYContributionsGrantsAmt |
| CY Contributions Grants | $279,258 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,562,560 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,178,103 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$40,075 | PYInvestmentIncomeAmt |
| CY Investment Income | -$13,927 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $25,656,891 | PYTotalRevenueAmt |
| CY Total Revenue | $25,443,434 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,014,822 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,089,180 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,713,279 | PYOtherExpensesAmt |
| CY Other Expenses | $15,042,478 | CYOtherExpensesAmt |
| PY Total Expenses | $24,728,101 | PYTotalExpensesAmt |
| CY Total Expenses | $26,131,658 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $928,790 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$688,224 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $40,081,090 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,273,161 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $41,582,581 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $42,406,009 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,501,491 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,132,848 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Our mission is to create life enriching communities by embracing all generations through innovative services and programs. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,752,703 | ExpenseAmt |
| Revenue | $25,178,103 | RevenueAmt |
| Desc | 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 facilities 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. The entity provided approximately 600 beds related to independent, assisted, and skilled nursing. | Desc |
| Total Program Service Expenses | $21,752,703 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | 145 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 650 | 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 |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Goodman Group LLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9523618000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1107 Hazeltine Blvd Suite 200 | AddressLine1 |
| City | Chaska | City |
| State | MN | State |
| ZIP Code | 55318 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Denise Gustafson | ||||||
| President | 40.00 | Yes (X) | Yes (X) | $72,115 | $0 | $18,029 |
| Elaine Burton | ||||||
| Treasurer/Secretary | 1.00 | Yes (X) | Yes (X) | $7,500 | $0 | $0 |
| Thomas A Egan | ||||||
| Director | 1.00 | Yes (X) | $7,500 | $0 | $0 | |
| John Kaiyalethe | ||||||
| Director | 1.00 | Yes (X) | $7,500 | $0 | $0 | |
| Mark Wilson | ||||||
| Director | 1.00 | Yes (X) | $7,500 | $0 | $0 | |
| Joseph Guertin | ||||||
| Director | 1.00 | Yes (X) | $7,500 | $0 | $0 | |
| Mary Yaeger | ||||||
| Executive Director | 40.00 | Yes (X) | $128,223 | $0 | $32,056 | |
| Dona King | ||||||
| Executive Director | 40.00 | Yes (X) | $107,421 | $0 | $26,855 | |
| Kimberly Te Brugge | ||||||
| Executive Director | 40.00 | Yes (X) | $115,077 | $0 | $28,769 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $460,336 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $105,709 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| The Goodman Group LLC | |||||
| 1107 Hazeltine Blvd Suite 200 | Chaska | MN | 55318 | Management, accounting services, & Infor | $1,707,267 |
| John B Goodman Limited Partnership | |||||
| 1107 Hazeltine Blvd Suite 200 | Chaska | MN | 55318 | Construction management & development | $1,413,635 |
| Synertx Inc | |||||
| 7540 North 19th Avenue Suite 200 | Phoenix | AZ | 85021 | Therapy services - 1099 medical | $407,568 |
| Pharmerica Corporation of America | |||||
| PO Box 409251 | Atlanta | GA | 30384 | Pharmacy | $317,402 |
| Covenant Alliance Rehabilitation | |||||
| 1520 Kensington Road Suite 110 | Oak Brook | IL | 60523 | Therapy services - 1099 medical | $184,295 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $279,258 | AllOtherContributionsAmt |
| Total Contributions | $279,258 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Resident services | 623990 | $16,252,547 | $16,252,547 |
| Ancillary services | 623990 | $8,657,969 | $8,657,969 |
| Other operating revenue | 623990 | $267,587 | $267,587 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,178,103 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,247 | TotalRevenueColumnAmt |
| Exclusion | $15,247 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $29,174 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$29,174 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,174 | TotalRevenueColumnAmt |
| Exclusion | -$29,174 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,443,434 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,178,103 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$13,927 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $460,336 | TotalAmt |
| Program Services | $109,615 | ProgramServicesAmt |
| Management And General | $350,721 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,641,118 | TotalAmt |
| Program Services | $8,922,519 | ProgramServicesAmt |
| Management And General | $718,599 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,378 | TotalAmt |
| Program Services | $196,378 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,348 | TotalAmt |
| Program Services | $718,301 | ProgramServicesAmt |
| Management And General | $73,047 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,523,115 | TotalAmt |
| Program Services | $28,038 | ProgramServicesAmt |
| Management And General | $1,495,077 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,973 | TotalAmt |
| Management And General | $126,973 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $428,889 | TotalAmt |
| Management And General | $428,889 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,701,973 | TotalAmt |
| Program Services | $1,468,408 | ProgramServicesAmt |
| Management And General | $233,565 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,909 | TotalAmt |
| Program Services | $329,909 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,684 | TotalAmt |
| Program Services | $1,140,684 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,956,749 | TotalAmt |
| Program Services | $1,697,987 | ProgramServicesAmt |
| Management And General | $258,762 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,149 | TotalAmt |
| Program Services | $31,945 | ProgramServicesAmt |
| Management And General | $114,204 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,076 | TotalAmt |
| Management And General | $32,076 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,465,937 | TotalAmt |
| Program Services | $2,465,937 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,654,515 | TotalAmt |
| Program Services | $1,654,515 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,469,045 | TotalAmt |
| Program Services | $928,398 | ProgramServicesAmt |
| Management And General | $540,647 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Dietary food | $1,112,702 | $1,112,702 |
| Equipment rental & main | $411,413 | $411,413 |
| Amortization | $301,104 | $301,104 |
| Facility bed tax | $160,265 | $160,265 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,980 | TotalAmt |
| Program Services | $74,585 | ProgramServicesAmt |
| Management And General | $6,395 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,131,658 | TotalAmt |
| Program Services | $21,752,703 | ProgramServicesAmt |
| Management And General | $4,378,955 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,170,423 | BOYAmt |
| EOY | $5,929,267 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,096,683 | BOYAmt |
| EOY | $1,403,763 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,577 | BOYAmt |
| EOY | $65,117 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,473 | BOYAmt |
| EOY | $268,425 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,407,306 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,968,254 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,369,660 | BOYAmt |
| EOY | $28,439,052 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$592,015 | BOYAmt |
| EOY | -$446,795 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,590,289 | BOYAmt |
| EOY | $4,614,332 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,081,090 | BOYAmt |
| EOY | $40,273,161 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,356,428 | BOYAmt |
| EOY | $2,156,837 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $101,582 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,830,000 | BOYAmt |
| EOY | $21,520,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,031,283 | BOYAmt |
| EOY | $18,180,687 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,870 | BOYAmt |
| EOY | $446,903 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,582,581 | BOYAmt |
| EOY | $42,406,009 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,501,491 | BOYAmt |
| EOY | -$2,132,848 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,501,491 | BOYAmt |
| EOY | -$2,132,848 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,081,090 | BOYAmt |
| EOY | $40,273,161 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$688,224 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $56,867 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $5,417,791 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $154,885 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $279,258 | CurrentTaxYearAmt |
| Total | $6,002,495 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,423,523 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,641,155 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,390,548 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,506,604 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,178,103 | CurrentTaxYearAmt |
| Total | $125,139,933 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,841,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,657,310 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,545,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,641,010 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,457,361 | CurrentTaxYearAmt |
| Total | $131,142,428 | 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 | $5,365,000 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,365,000 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,365,000 | CurrentTaxYearMinus4YearsAmt |
| Total | $5,365,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $125,777,428 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $815,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,769 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,881 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,247 | CurrentTaxYearAmt |
| Total | $892,793 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $815,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,769 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,735 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,881 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,247 | CurrentTaxYearAmt |
| Total | $892,793 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,656,475 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,683,079 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,566,168 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $25,656,891 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,472,608 | CurrentTaxYearAmt |
| Total | $132,035,221 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94360 | PublicSupportPY509Pct |
| Investment Income CY | 0.00680 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01540 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,809,855 | OtherCostOrOtherBasisAmt |
| Book Value | $1,809,855 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $33,397,249 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,956,467 | DepreciationAmt |
| Book Value | $21,440,782 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,788,567 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,324,341 | DepreciationAmt |
| Book Value | $4,464,226 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,411,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,687,446 | DepreciationAmt |
| Book Value | $724,189 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,439,052 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Tax, insurance, and escrow deposits | $282,509 |
| Replacement reserve account | $909,323 |
| Deferred loan costs and capitalized interest - net of amortization | $1,042,645 |
| Accrued interest receivable | $1,071 |
| Operating reserve fund | $488,084 |
| Debt service reserve fund and other bond funds | $1,813,017 |
| Organization costs - net of amortization | $53,016 |
| Tenant/patient funds held in trust | $24,667 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,614,332 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Security deposits | $39,548 |
| Tenant/patient funds held in trust | $16,020 |
| Accrued interest | $302,982 |
| Deferred compensation payable | $88,353 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $446,903 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,421,493 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $56,867 | OtherRevenueAmt |
| Revenue Not Reported | $56,867 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,364,626 | RevenueSubtotalAmt |
| Other Revenues Not Included | $78,808 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $78,808 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,443,434 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,052,850 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,052,850 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $78,808 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $78,808 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,131,658 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. On January 1, 2010, 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, 2013. 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, 2010, 2011, and 2012. |
| Part XI, Line 2d - Other Adjustments: | Gain on equity method of accounting for investment in outside project 56,867. |
| Part XI, Line 4b - Other Adjustments: | Loss on disposal of property and equipment -29,174. Charitable expenses netted in revenues 107,982. |
| Part XII, Line 4b - Other Adjustments: | Loss on disposal of property and equipment -29,174. Charitable expenses netted in revenues 107,982. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dakota County Community Development Agency | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 411253302 | BondIssuerEIN |
| CUSIP | 23409VCW8 | CUSIPNum |
| Bond Issued | 2007-03-01 | BondIssuedDt |
| Issue Price | $23,330,000 | IssuePriceAmt |
| Purpose | Refinance facility in Dakota County, Minnesota, Series 2007 | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $1,810,000 | RetiredAmt |
| Total Proceeds | $23,378,420 | TotalProceedsAmt |
| In Reserve Fund | $1,433,081 | InReserveFundAmt |
| Issuance Costs From Proceeds | $536,712 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $566,304 | WorkingCapitalExpendituresAmt |
| Other Spent Proceeds | $20,842,323 | OtherSpentProceedsAmt |
| Substantial Completion | 2007 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | Yes (1) | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (1) | Form8038TFiledInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | Yes (1) | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEPFA Bank | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 10.000000000000 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | Yes (1) | RegulatorySafeHarborStsfdInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K Supplental Information | FormAndLineReferenceDesc |
| Explanation | 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 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 of the management company who is a CPA. 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: | Gain on equity method of accounting for investment in outside project 56,867. |
| 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 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-monthly 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: 2013 - $52,495) (Estimated value 2014: $47,880). Monetary Donations-cash donations are 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: $1,300). An Inn on Westport employee chairs the annual United Way drive for our building holding various fundraisers throughout the year (Value: $1,500). The senior living community supports 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: $1,500). The Senior Concert Association (Value - $2,000). 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) . Center for Active Generations-sponsor monthly bingo with prizes and an annual car show at the local center for seniors and a community taste-testing event (Value: $1,500). Goodwill Drive Donation-twice annually donations of clothing and household goods are promoted and gathered at The Inn on Westport. Employees, residents and family members all participate in this event (Value: $500) (Non-cash). 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). 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 $552,810 under the state Medicaid program in 2013. In 2014, The Commons on Marice will likely discount an estimated $510,000 for residents who live with us and receive elderly waiver services (Value: $510,000). Operation Christmas Child-a ministry of Samaritan's Purse whose headquarters are in South Carolina. We started participating in this program in 2008. In 2012, we packed 120 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: $2,000). 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. 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: $500). Global Health Ministries (GHM) in Fridley, Minnesota-This is an organization that sends out medical supplies to relief organizations in countries where medical supplies are either hard to come by or very expensive. One of the ways we support them is rolling bandages from old white sheets. We have done this project several times this year. The sheets have been donated from an individual donor and the Hyatt Regency, Downtown Minneapolis. The bandage rollers that we use (made of wood) were donated by a church youth group. We have made 350 bandages over the last year and are hoping to expand this activity with our Memory Care community (Value: $175) (Non-cash). 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 Family Partnership (Minneapolis, Minnesota)-an agency working to respond to a variety of concerns with children and families. In 2012, we made play-dough for them to use in therapy situations with children. We also made 40 snack packs for their after school program and 100 laundry packets (Value $110). Soles4Souls-The Commons on Marice collected shoes from staff and residents for the Soles4Souls/Shoe Drive, collecting 210 pairs of gently worn shoes for people living in impoverished areas (Value: $630). People Serving People-Staff and residents pooled their spare change together and collected $150, which went to relief efforts for a mission trip to Africa. The Commons on Marice also sent care packages to homeless shelters in the area valued at $300. The residents also made dog toys through purchased materials ($50) for the Animal Park Shelter. The Lewis House women's shelter benefitted by receiving 25 gift packages for Mother's Day valued at $75.00, through materials purchased. The Urban Ventures Center for Fathering received 60 gift packages for Father's Day through materials purchased and put together by our residents valued at $120. The residents and staff members donated new toys to the Shriner's hospital valued at $300. The residents and staff members collected non-perishable food items in the amount of $200 that were donated to the Eagan Resource Center. 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 and the annual Alzheimer's walk every November (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 $1,200). Donations in the way of furniture, walkers, televisions and other medical equipment were made to St. Vincent De Paul (Estimated value: $2,500). |
| 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. |
| Changes in presentation: | The following line items have been presented separately in the 2013 Form 990: 1) Investment held for deferred compensation = $88,353 (prior year balance included in prepaid expenses) 2) Tenant/patient funds held in trust = $24,667 (prior year balance included in cash - non-interest bearing) 3) Deferred revenue = $101,582 (prior year balance netted against accounts receivable) 4) Deferred compensation payable = $88,353 (prior year balance included in accounts payable and accrued expenses) |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| ILHC of Phoenix LLC | |||||||||
| 1107 Hazeltine Boulevard Suite 200 | Chaska | MN | 55318 | 412193773 | Senior Living | AZ | $6,758,183 | $2,767,191 | ILHC Inc |
| ILHC of Sioux Falls LLC | |||||||||
| 1107 Hazeltine Boulevard Suite 200 | Chaska | MN | 55318 | 263697613 | Senior Living | SD | $5,490,044 | $12,247,050 | ILHC Inc |
| ILHC of Eagan LLC | |||||||||
| 1107 Hazeltine Boulevard Suite 200 | Chaska | MN | 55318 | 262956952 | Senior Living | MN | $8,064,109 | $18,344,909 | ILHC Inc |
| ILHC of Hamilton LLC | |||||||||
| 1107 Hazeltine Boulevard Suite 200 | Chaska | MN | 55318 | 271387039 | Senior Living | MT | $3,898,303 | $3,652,901 | ILHC Inc |
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