2014-06-26T15:44:39-05:00 2013-12-31 411690382 Malloy Montague Karnowski Radosevich 5353 Wayzata Blvd Ste 410 Minneapolis MN 55416 990 2013-01-01 411740311 Intergenerational Living & Health Care Inc INTE 9523618000 1107 Hazeltine Boulevard No 200 Chaska MN 55318 Ron Nutting Chief Financial Officer 9523618000 2014-06-03 1 Victoria L Holinka P00735616 9525450424 2014-06-03 2013 2015-11-30 17:44:51Z Ron Nutting 1107 Hazeltine Boulevard No 200 Chaska MN 55318 25472608 0 X www.iglhc.com X 1996 MN To embrace all generations through programs & services that create life-enriching communities. 6 5 650 121 0 0 134406 279258 25562560 25178103 -40075 -13927 0 0 25656891 25443434 0 0 0 0 11014822 11089180 0 0 0 13713279 15042478 24728101 26131658 928790 -688224 40081090 40273161 41582581 42406009 -1501491 -2132848 X Our mission is to create life enriching communities by embracing all generations through innovative services and programs. 0 0 21752703 25178103 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. 21752703 1 1 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 1 145 0 1 650 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 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 Denise Gustafson President 40.00 X X 72115 0 18029 Elaine Burton Treasurer/Secretary 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 128223 0 32056 Dona King Executive Director 40.00 X 107421 0 26855 Kimberly Te Brugge Executive Director 40.00 X 115077 0 28769 460336 0 105709 3 0 0 0 The Goodman Group LLC 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Management, accounting services, & Infor 1707267 John B Goodman Limited Partnership 1107 Hazeltine Blvd Suite 200 Chaska MN 55318 Construction management & development 1413635 Synertx Inc 7540 North 19th Avenue Suite 200 Phoenix AZ 85021 Therapy services - 1099 medical 407568 Pharmerica Corporation of America PO Box 409251 Atlanta GA 30384 Pharmacy 317402 Covenant Alliance Rehabilitation 1520 Kensington Road Suite 110 Oak Brook IL 60523 Therapy services - 1099 medical 184295 5 279258 279258 Resident services 623990 16252547 16252547 Ancillary services 623990 8657969 8657969 Other operating revenue 623990 267587 267587 25178103 15247 15247 29174 -29174 -29174 -29174 25443434 25178103 0 -13927 460336 109615 350721 9641118 8922519 718599 196378 196378 791348 718301 73047 1523115 28038 1495077 126973 126973 428889 428889 1701973 1468408 233565 329909 329909 1140684 1140684 1956749 1697987 258762 146149 31945 114204 32076 32076 2465937 2465937 1654515 1654515 1469045 928398 540647 Dietary food 1112702 1112702 Equipment rental & main 411413 411413 Amortization 301104 301104 Facility bed tax 160265 160265 80980 74585 6395 26131658 21752703 4378955 0 6170423 5929267 1096683 1403763 63577 65117 382473 268425 46407306 17968254 28369660 28439052 -592015 -446795 4590289 4614332 40081090 40273161 2356428 2156837 101582 21830000 21520000 17031283 18180687 364870 446903 41582581 42406009 X -1501491 -2132848 -1501491 -2132848 40081090 40273161 X -688224 56867 X X 0 1 X 1 0 X 5417791 16155 154885 134406 279258 6002495 24423523 24641155 25390548 25506604 25178103 125139933 29841314 24657310 25545433 25641010 25457361 131142428 0 5365000 5365000 5365000 5365000 125777428 815161 25769 20735 15881 15247 892793 815161 25769 20735 15881 15247 892793 30656475 24683079 25566168 25656891 25472608 132035221 0.95260 0.94360 0.00680 0.01540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1809855 1809855 33397249 11956467 21440782 8788567 4324341 4464226 2411635 1687446 724189 28439052 Tax, insurance, and escrow deposits 282509 Replacement reserve account 909323 Deferred loan costs and capitalized interest - net of amortization 1042645 Accrued interest receivable 1071 Operating reserve fund 488084 Debt service reserve fund and other bond funds 1813017 Organization costs - net of amortization 53016 Tenant/patient funds held in trust 24667 4614332 Security deposits 39548 Tenant/patient funds held in trust 16020 Accrued interest 302982 Deferred compensation payable 88353 446903 X 25421493 56867 56867 25364626 78808 78808 25443434 26052850 0 26052850 78808 78808 26131658 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. A Dakota County Community Development Agency 411253302 23409VCW8 2007-03-01 23330000 Refinance facility in Dakota County, Minnesota, Series 2007 0 0 0 A 1810000 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 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) ILHC of Phoenix LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 412193773 Senior Living AZ 6758183 2767191 ILHC Inc ILHC of Sioux Falls LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 263697613 Senior Living SD 5490044 12247050 ILHC Inc ILHC of Eagan LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 262956952 Senior Living MN 8064109 18344909 ILHC Inc ILHC of Hamilton LLC 1107 Hazeltine Boulevard Suite 200 Chaska MN 55318 271387039 Senior Living MT 3898303 3652901 ILHC Inc