GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION (EIN 62-1691489)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201441349349306459
- Schema version
- 2012v2.1
- 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
- Form 990
- Schedule A
- Schedule D
- Schedule J
- Schedule K
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T16:41:52-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450250958 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 NICOLLET MALL STE 1300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 554027033 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621691489 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOVERNMENTAL AND EDUCATIONAL | BusinessNameLine1 |
| Business Name Line2 | ASSISTANCE CORPORATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GOVE | NameControl |
| Phone | 9528370545 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 EXCELSIOR BOULEVARD NO 250 | AddressLine1 |
| City | HOPKINS | City |
| State | MN | State |
| ZIP Code | 55343 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MORRIS E KNOPF | Name |
| Title | PRESIDENT | Title |
| Phone | 9528370545 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KIM HUNWARDSEN CPA | Name |
| PTIN | P00484560 | PTIN |
| Phone | 6122536500 | Phone |
| Date Prepared | 2014-05-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As DoingBusinessAs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA PRAIRIE COMMUNITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MORRIS E KNOPF | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 EXCELSIOR BOULEVARD NO 250 | AddressLine1 |
| City | HOPKINS | City |
| State | MN | State |
| ZIP Code | 55343 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 31385242 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.VISTAPRAIRIE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | AR | StateLegalDomicile |
| Activity Or Mission Description | PROVIDES LOW INCOME, CONGREGATE CARE, ASSISTED LIVING AND SKILLED NURSING FACILITIES FOR ELDERLY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 14 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 49042199 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 31351602 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2852499 | InvestmentIncomePriorYear |
| Investment Income Current Year | 33640 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 51894698 | TotalRevenuePriorYear |
| Total Revenue Current Year | 31385242 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20026293 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13409003 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 28777873 | OtherExpensePriorYear |
| Other Expenses Current Year | 17306092 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 48804166 | TotalExpensesPriorYear |
| Total Expenses Current Year | 30715095 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3090532 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 670147 | RevenuesLessExpensesCY |
| Total Assets BOY | 104469016 | TotalAssetsBOY |
| Total Assets EOY | 85357800 | TotalAssetsEOY |
| Total Liabilities BOY | 125341181 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 96787188 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -20872165 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -11429388 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | VISTA PRAIRIE COMMUNITIES IS A NONPROFIT CORPORATION THAT USES AFFILIATED ORGANIZATIONS TO SERVE PERSONS OF DIVERSE INCOMES BY PROVIDING NURTURING AND HOMELIKE PROPERTIES IN THE LIFELONG COMMMUNITIES OF ITS RESIDENTS. WE ENGAGE STAFF, RESIDENTS, THE LOCAL COMMUNITY AND SERVICE PROVIDERS TO CREATE THE QUALITY OF LIFE WE ALL HOPE TO EXPERIENCE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 26669859 | Expense |
| Revenue | 31351602 | Revenue |
| Description | VISTA PRAIRIE COMMUNITIES (VPC) HAS ESTABLISHED SINGLE ASSET, LIMITED LIABILITY COMPANIES (LLC'S) THAT CURRENTLY OWN THIRTEEN FACILITIES THAT ACCOMMODATE LOW-INCOME RESIDENTS, SENIOR ASSISTED LIVING, INDEPENDENT LIVING, MEMORY CARE HOUSING AND SKILLED NURSING HOME FACILITIES,. VPC'S FACILITIES ARE LOCATED IN FIVE STATES: MINNESOTA, IOWA, OHIO, GEORGIA, AND TEXAS.BLUE RIDGE APARTMENTS-GEAC, LLC, OPERATES A 37-UNIT APARTMENT COMPLEX LOCATED IN BLUE EARTH, MINNESOTA. PARKVIEW TERRACE APARTMENTS-GEAC, LLC, OPERATES A 52-UNIT APARTMENT COMPLEX LOCATED IN ST. CLOUD, MINNESOTA. FIELDCREST-GEAC, LLC, OPERATES A 56-UNIT ASSISTED LIVING SENIOR HOUSING FACILITY LOCATED IN SHELDON, IOWA. GARNETT GARDENS-GEAC, LLC, OPERATES AN 88-UNIT SENIOR LIVING HOUSING FACILITY LOCATED IN REDWOOD FALLS, MINNESOTA. GOLDFINCH ESTATES-GEAC, LLC, OPERATES A 134-UNIT SENIOR HOUSING FACILITY THAT INCLUDES INDEPENDENT LIVING AND ASSISTED LIVING FOR THE ELDERLY AND DISABLED PERSONS AND A MEMORY CARE FACILITY IN FAIRMONT, MINNESOTA. NORTH POINT-GEAC, LLC, OPERATES A 100-UNIT SENIOR HOUSING FACILITY PROVIDING INDEPENDENT LIVING, ASSISTED LIVING AND CARE SUITES LOCATED IN NORTH MANKATO, MINNESOTA. SPIRIT LAKE-GEAC, LLC, OPERATES A 62-UNIT SENIOR HOUSING FACILITY PROVIDING ASSISTED LIVING AND MEMORY CARE LOCATED IN SPIRIT LAKE, IOWA. COPPERLEAF-GEAC, LLC, OPERATES AN 86-UNIT SENIOR LIVING FACILITY IN WILLMAR, MINNESOTA. MANOR HOUSE-GEAC, LLC, OPERATES A 92-UNIT ASSISTED LIVING FACILITY AND A 20-UNIT MEMORY CARE FACILITY LOCATED IN GRAND RAPIDS, MINNESOTA. WINDMILL PONDS-GEAC, LLC, OPERATES A 65-UNIT CONGREGATE CARE, SENIOR INDEPENDENT LIVING AND ASSISTED LIVING FACILITY LOCATED IN ALEXANDRIA, MINNESOTA. RIVER HEIGHTS ASSISTED LIVING, LLC, OPERATES A 60-UNIT ASSISTED LIVING AND MEMORY CARE FACILITY FOR THE HOUSING AND CARE OF ELDERLY PERSONS IN SOUTH SAINT PAUL, MINNESOTA. ST. CLARENCE-GEAC, LLC, OPERATES A 100-UNIT INDEPENDENT SENIOR LIVING AND 30-UNIT ASSISTED LIVING CAMPUS LOCATED IN NORTH OLMSTED, OHIO. CENTURY-FORT STOCKTON-GEAC, LLC, OPERATES A 120-BED LICENSED NURSING FACILITY SPECIALIZING IN THE CARE OF THE ELDERLY IN FORT STOCKTON, TEXAS. | Description |
| Total Program Service Expense | 26669859 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 19 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 14 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEB STEINKE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9528370548 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 EXCELSIOR BOULEVARD SUITE 250 | AddressLine1 |
| City | HOPKINS | City |
| State | MN | State |
| ZIP Code | 55343 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| RICHARD A BUENDORF | |||||||
| CHAIR | 3.00 | 3.00 | X | X | 21450 | 0 | 0 |
| KEN RERICH | |||||||
| CHAIR (PARTIAL YEAR) | 3.00 | 3.00 | X | X | 24550 | 0 | 0 |
| DENICE JASPER | |||||||
| VICE PRESIDENT | 3.00 | 3.00 | X | X | 28995 | 0 | 0 |
| JIM EHRENBERG | |||||||
| TREASURER | 3.00 | 3.00 | X | X | 18950 | 0 | 0 |
| NANCY EINAN | |||||||
| SECRETARY | 3.00 | 3.00 | X | X | 19630 | 0 | 0 |
| JAMES L TRUCKER | |||||||
| DIRECTOR | 3.00 | 3.00 | X | 11500 | 0 | 0 | |
| MORRIS E KNOPF | |||||||
| PRESIDENT AND GENERAL COUNSEL | 35.00 | 5.00 | X | 171820 | 0 | 1916 | |
| PATRICK J RAFFERTY | |||||||
| VICE PRESIDENT/COO | 35.00 | 5.00 | X | 148393 | 0 | 11106 | |
| DEB STEINKE | |||||||
| DIRECTOR OF FINANCE (FROM MARCH 2013) | 59.00 | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 445288 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 13022 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| TRANSITION HEALTH | |||||
| 415 US HWY 377 SOUTH SUITE 200 | ARGYLE | TX | 76226 | PROPERTY MANAGEMENT | 780545 |
| VISTA PRAIRIE MANAGEMENT LLC | |||||
| 7900 EXCELSIOR BLVD SUITE 250 | HOPKINS | MN | 55343 | ASSET/PROPERTY MANAGEMENT | 615244 |
| THE JENNINGS GROUP | |||||
| 488 E 11TH AVE | EUGENE | OR | 97401 | PROPERTY MANAGEMENT | 444500 |
| ST AUGUSTINE MANOR | |||||
| 7801 DETROIT AVE | CLEVELAND | OH | 44102 | PROPERTY MANAGEMENT | 184995 |
| WELCOME TO OUR HOME | |||||
| 12 HASSON NORTH EAST | HUTCHINSON | MN | 55350 | PROPERTY MANAGEMENT | 150389 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| RESIDENT RENTAL INCOME | 623000 | 28665202 | 28665202 |
| SERVICE INCOME | 623000 | 2129274 | 2129274 |
| OTHER INCOME | 623000 | 373775 | 373775 |
| MANAGEMENT FEES | 623000 | 183351 | 183351 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 31351602 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 33640 | TotalRevenueColumn |
| Exclusion | $33,640 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31385242 | TotalRevenueColumn |
| Related Or Exempt Function Income | 31351602 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $33,640 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 571732 | Total |
| Management And General | 571732 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10923475 | Total |
| Program Services | 9909952 | ProgramServices |
| Management And General | 1013523 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69573 | Total |
| Program Services | 48651 | ProgramServices |
| Management And General | 20922 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 911353 | Total |
| Program Services | 812697 | ProgramServices |
| Management And General | 98656 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 932870 | Total |
| Program Services | 808735 | ProgramServices |
| Management And General | 124135 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 216886 | Total |
| Management And General | 216886 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 376707 | Total |
| Management And General | 376707 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 446845 | Total |
| Management And General | 446845 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 882895 | Total |
| Program Services | 686663 | ProgramServices |
| Management And General | 196232 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242285 | Total |
| Program Services | 14215 | ProgramServices |
| Management And General | 228070 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1113037 | Total |
| Program Services | 724300 | ProgramServices |
| Management And General | 388737 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 133086 | Total |
| Management And General | 133086 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2711406 | Total |
| Program Services | 2661429 | ProgramServices |
| Management And General | 49977 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 169603 | Total |
| Program Services | 85574 | ProgramServices |
| Management And General | 84029 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 187562 | Total |
| Program Services | 181429 | ProgramServices |
| Management And General | 6133 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4995256 | Total |
| Program Services | 4995256 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3131877 | Total |
| Program Services | 3131877 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 398958 | Total |
| Program Services | 398958 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| FOOD EXPENSE | 1662019 | 1662019 |
| BAD DEBT EXPENSE | 69805 | 69805 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 567865 | Total |
| Program Services | 478299 | ProgramServices |
| Management And General | 89566 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30715095 | Total |
| Program Services | 26669859 | ProgramServices |
| Management And General | 4045236 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4324378 | BOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12165560 | BOY |
| EOY | 3803498 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2919388 | BOY |
| EOY | 495572 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 207669 | BOY |
| EOY | 364507 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 90979713 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22947279 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79385265 | BOY |
| EOY | 68032434 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5466756 | BOY |
| EOY | 12661789 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104469016 | BOY |
| EOY | 85357800 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10044057 | BOY |
| EOY | 5965787 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11620 | BOY |
| EOY | 13000 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111427494 | BOY |
| EOY | 85621380 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3414282 | BOY |
| EOY | 4958176 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 443728 | BOY |
| EOY | 228845 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 125341181 | BOY |
| EOY | 96787188 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -20872165 | BOY |
| EOY | -11429388 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -20872165 | BOY |
| EOY | -11429388 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104469016 | BOY |
| EOY | 85357800 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 670147 | ReconcilationRevenueExpenses |
| Reconcilation Prior Adjustment | 270961 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 8501669 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 58065238 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47102805 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 47788188 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 49042199 | CurrentTaxYearMinus1Year |
| Current Tax Year | 31351602 | CurrentTaxYear |
| Total | 233350032 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 58065238 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47102805 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 47788188 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 49042199 | CurrentTaxYearMinus1Year |
| Current Tax Year | 31351602 | CurrentTaxYear |
| Total | 233350032 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 233350032 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4192 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2489 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1605 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 84388 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33640 | CurrentTaxYear |
| Total | 126314 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 4192 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2489 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1605 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 84388 | CurrentTaxYearMinus1Year |
| Current Tax Year | 33640 | CurrentTaxYear |
| Total | 126314 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 58069430 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47105294 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 47789793 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 49126587 | CurrentTaxYearMinus1Year |
| Current Tax Year | 31385242 | CurrentTaxYear |
| Total | 233476346 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99950 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99960 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00050 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00040 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2726100 | OtherCostOrOtherBasis |
| Book Value | 2726100 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 80595809 | OtherCostOrOtherBasis |
| Depreciation | 19243325 | Depreciation |
| Book Value | 61352484 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5990334 | OtherCostOrOtherBasis |
| Depreciation | 3703954 | Depreciation |
| Book Value | 2286380 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1667470 | OtherCostOrOtherBasis |
| Book Value | 1667470 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 68032434 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DEFERRED FINANCING COSTS, NET | 3346396 |
| OTHER RECEIVABLES | 288879 |
| OTHER ASSETS | 45211 |
| RESTRICTED DEPOSITS AND RESERVES | 8981303 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 12661789 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| SECURITY DEPOSITS | $175,609 |
| DUE TO GEAC | $53,236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 228845 | TotalOfAmounts |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MORRIS E KNOPF | ||||||||||||||
| PRESIDENT AND GENERAL COUNSEL | 171820 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1916 | 0 | 173736 | 0 | 0 | 0 |
| PATRICK J RAFFERTY | ||||||||||||||
| VICE PRESIDENT/COO | 148393 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11106 | 0 | 159499 | 0 | 0 | 0 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| CITY OF EVELETH MN | ||||||||
| A | 416005140 | 299725BZ3 | 2006-10-02 | 11073142 | ACQUISITION OF ASSISTED LIVING AND MEMORY CARE PROJECT | 0 | 0 | 0 |
| DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY MN | ||||||||
| B | 411253302 | 2009-02-26 | 3370000 | REFINANCE BONDS ISSUED 4/27/07 & FINANCE ASSTD. LIVING/MEMORY CARE FACILITY | 0 | 0 | 0 | |
| MARTIN COUNTY MN | ||||||||
| C | 416005837 | 2012-05-01 | 7000000 | REFINANCE BONDS ISSUED 4/5/02 & 11/30/05 & FINANCE SENIOR HOUSING PROJECT | 0 | 0 | 0 | |
| CITY OF REDWOOD FALLS MN | ||||||||
| D | 416005484 | 2012-12-06 | 7805000 | REFINANCE BONDS ISSUED 12/23/09 FOR SENIOR HOUSING PROJECT | 0 | 0 | 0 | |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 755000 | 11073142 | 791825 | 221462 | 9993131 | 66724 | 2006 | 0 | 0 | 1 | 1 |
| B | 3370000 | 67400 | 3302600 | 2009 | 1 | 0 | 1 | 1 | |||
| C | 7000000 | 140000 | 150206 | 6709794 | 2012 | 1 | 0 | 1 | 1 | ||
| D | 7805000 | 156100 | 7648900 | 2012 | 1 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Business Name Line2NameOfGICProvider/BusinessNameLine2 | Term Of GICTermOfGIC | Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROYAL BANK OF | ||||||||||||
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 | CANADA | 10.000000000000 | 1 | 0 | 1 |
| (no name) | ||||||||||||
| B | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | |||
| (no name) | ||||||||||||
| C | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | |||
| (no name) | ||||||||||||
| D | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 | |||
Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 1 |
| B | 1 |
| C | 1 |
| D | 1 |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SCHEDULE K PART IV, ARBITRAGE, LINE 2C | Identifier |
| Return Reference | DATE REBATE COMPUTATION PERFORMED | ReturnReference |
| Explanation | ISSUER NAME: CITY OF NORTH MANKATO, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 04/22/2010 ISSUER NAME: CLEVELAND-CUYAHOGA COUNTY PORT AUTHORITY, OH DATE THE REBATE COMPUTATION WAS PERFORMED: 05/31/2011 ISSUER NAME: ALEXANDRIA HOUSING AND REDEVELOPMENT AUTHORITY, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 07/01/2010 | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| CITY OF NORTH MANKATO MN | ||||||||
| A | 416005423 | 660752AA4 | 2005-04-22 | 9060000 | REFINANCE DEBT ISSUED 8/22/02 AND ACQUIRE SECOND BUILDING FOR SENIORS | 0 | 0 | 0 |
| O'BRIEN COUNTY STATE OF IOWA | ||||||||
| B | 426005134 | 2013-04-22 | 7700000 | REFUND BONDS ISSUED 12/22/04 AND CAPITAL EXPENDITURES FOR FIELDCREST FACILIT | 0 | 0 | 0 | |
| CLEVELAND-CUYAHOGA COUNTY PORT AUTHORITY OH | ||||||||
| C | 341029691 | 186103FC6 | 2006-06-08 | 17120000 | ACQUISITION OF SENIOR HOUSING, ASSISTED LIVING AND MEMORY CARE | 0 | 0 | 0 |
| DICKINSON COUNTY IA | ||||||||
| D | 426005241 | 25313MAC4 | 2006-12-21 | 7330000 | ACQUISITION OF ASSISTED LIVING AND MEMORY CARE FACILITY | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Other Spent ProceedsOtherSpentProceeds | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Capitalized InterestCapitalizedInterest | Amount UnspentAmountUnspent | Working Capital ExpendituresWorkingCapitalExpenditures |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 1591414 | 9060000 | 46000 | 181200 | 4925000 | 3907800 | 2005 | 0 | 0 | 1 | 1 | |||
| B | 3807747 | 7700000 | 154000 | 498602 | 1 | 0 | 0 | 0 | 2555 | 3239651 | ||||
| C | 865000 | 17120000 | 1785216 | 342400 | 13388493 | 2007 | 0 | 0 | 1 | 1 | 1353891 | 250000 | ||
| D | 75000 | 7330000 | 550322 | 135703 | 6003975 | 2006 | 0 | 0 | 1 | 1 | 640000 |
Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 1 |
| C | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| D | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 1 |
| B | 1 |
| C | 1 |
| D | 1 |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Bond ReferenceBondReferenceCd | Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|---|
| HOUSING AND REDEVELOPMENT AUTHORITY OF WILLMAR MN | ||||||||
| A | 410951605 | 970862AX6 | 2008-09-23 | 9840000 | ACQUISITION OF SENIOR HOUSING, ASSISTED LIVING AND MEMORY CARE | 0 | 0 | 0 |
| ALEXANDRIA HOUSING AND REDEVELOPMENT AUTHORITY MN | ||||||||
| B | 410959723 | 259170AA6 | 2005-07-20 | 5610000 | REFUND BONDS ISSUED 4/27/00 FOR ACQUISITION OF SENIOR HOUSING | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Bond ReferenceBondReferenceCd | Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Working Capital ExpendituresWorkingCapitalExpenditures | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Other Spent ProceedsOtherSpentProceeds |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 903878 | 9840000 | 92000 | 196800 | 109606 | 9441594 | 2008 | 0 | 0 | 1 | 1 | |
| B | 1010000 | 5610000 | 2005 | 1 | 0 | 1 | 1 | 5610000 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest | Change In Use Bond Financed PropChangeInUseBondFinancedProp | Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiled | Rebate Not Due YetRebateNotDueYet | Exception To RebateExceptionToRebate | No Rebate DueNoRebateDue | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Written Proc To Monitor ReqsWrittenProcToMonitorReqs |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 1 |
| B | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)
| Bond ReferenceBondReferenceCd | Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction |
|---|---|
| A | 1 |
| B | 1 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | BLUE RIDGE APARTMENTS-GEAC, LLC AND PARKVIEW TERRACE APARTMENTS-GEAC, LLC EACH HAVE AN AGREEMENT WITH BRUTGER EQUITIES, INC. TO PROVIDE MANAGEMENT SERVICES. FIELDCREST-GEAC, LLC, GARNETT GARDENS-GEAC, LLC, GOLDFINCH ESTATES-GEAC, LLC, NORTH POINT-GEAC, LLC, AND SPIRIT LAKE-GEAC, LLC HAVE A MANAGEMENT AGREEMENT WITH THE JENNINGS GROUP TO PROVIDE MANAGEMENT SERVICES. MANOR HOUSE-GEAC, LLC, WINDMILL PONDS-GEAC, LLC, COPPERLEAF-GEAC, LLC , AND RIVER HEIGHTS-GEAC, LLC, ENTERED INTO AN AGREEMENT WITH VISTA PRAIRIE MANAGEMENT, LLC (A CONTROLLED LLC OF VISTA PRAIRIE) TO PROVIDE MANAGEMENT SERVICES. ST. CLARENCE-GEAC, LLC, ENTERED INTO A MANAGEMENT AGREEMENT WITH ST. AUGUSTINE MANOR, AN OHIO NONPROFIT CORPORATION, TO PROVIDE MANAGEMENT SERVICES. CENTURY-FORT STOCKTON-GEAC, LLC HAS AN AGREEMENT WITH TRANSITION HEALTH SERVICES TO PROVIDE MANAGEMENT SERVICES. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION'S PRESIDENT, COO, AND DIRECTOR OF FINANCE REVIEW THE DRAFT FORM 990. IN ADDITION, A COPY OF THE DRAFT FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST COVERS THE BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION. THE PRESIDENT AND CHAIR REVIEW POTENTIAL CONFLICTS. IF AN INDIVIDUAL HAS A CONFLICT THEY MAY PARTICIPATE IN DISCUSSIONS, BUT MUST REMOVE THEMSELVES DURING VOTING. | |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE PRESIDENT IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE CHIEF OPERATING OFFICER IS DETERMINED BY THE PRESIDENT. COMPENSATION FOR THE DIRECTOR OF FINANCE IS DETERMINED BY THE PRESIDENT. THE COMPENSATION FOR MEETINGS AND SPECIAL ACTIVITIES OR SERVICES FOR THE BOARD OF DIRECTORS IS DETERMINED BY THE BOARD OF DIRECTORS. COMPARABILITY DATA, INCLUDING AN ANLYSIS AND REVIEW OF SPECIAL SERVICES AND ACTIVITIES PERFORMED BY DIRECTORS AND MARKET RATES FOR THE PERFORMANCE OF SUCH SERVICES AND ACTIVITIES, IS USED TO DETERMINE BOARD COMPENSATION AS WELL AS OFFICER COMPENSATION AND THE PROCESS IS DOCUMENTED. THE BOARD OF DIRECTORS HAS REVIEWED SOME 990'S OF RELEVANT, SIMILAR NON-PROFIT CORPORATIONS AND ALSO SOME SURVEYS. | |
| 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: | RALSTON FACILITY SOLD-NET ASSETS NOT INCLUDED IN FINANCIAL STATEMENTS 5,430,987. MARIAN CENTER FACILITY SOLD-NET ASSETS NOT INCLUDED IN FINANCIAL STATEMENTS 4,704,204. MISSION OAKS FACILITY SOLD-NET ASSET NOT INCLUDED IN FINANCIAL STATEMENTS -96,870. EBONY LAKE FACILITY SOLD-NET ASSETS NOT INCLUDED IN FINANCIAL STATEMENTS -1,536,652. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART IV, LINE 12A & PART XII, LINE 2C: | THE FINANCIAL STATEMENTS OF VISTA PRAIRIE COMMUNITIES WERE NOT AUDITED. HOWEVER, THE FOLLOWING DISREGARDED ENTITIES DID HAVE AUDITED FINANCIAL STATEMENTS: BLUE RIDGE APARTMENTS-GEAC, LLC PARKVIEW TERRACE-GEAC, LLC NORTH POINT-GEAC, LLC FIELDCREST-GEAC, LLC GARNETT GARDENS-GEAC, LLC ST CLARENCE-GEAC, LLC WINDMILL PONDS, GEAC, LLC GOLDFINCH ESTATES-GEAC, LLC RIVER HEIGHTS ASSISTED LIVING CENTURY-FT STOCKTON-GEAC, LLC MANOR HOUSE-GEAC, LLC SPIRIT LAKE-GEAC, LLC COPPERLEAF-GEAC, LLC |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (14 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| BLUE RIDGE APARTMENTS-GEAC LLC | |||||||||
| 528 NORTH GRANT STREET | BLUE EARTH | MN | 56013 | 411922168 | RESIDENCE | MN | 279359 | 757217 | VISTA PRAIRIE COMMUNITIES |
| PARKVIEW TERRACE-GEAC LLC | |||||||||
| 625 14TH STREET | ST CLOUD | MN | 56301 | 411922183 | RESIDENCE | MN | 408230 | 1456977 | VISTA PRAIRIE COMMUNITIES |
| NORTH POINT-GEAC LLC | |||||||||
| 2135 LOR RAY DRIVE | NORTH MANKATO | MN | 56003 | 411970657 | ASSISTED LIVING | MN | 2537492 | 6563714 | VISTA PRAIRIE COMMUNITIES |
| FIELDCREST-GEAC LLC | |||||||||
| 2501 E 6TH STREET | SHELDON | IA | 51201 | 421519910 | ASSISTED LIVING | MN | 1709390 | 4773547 | VISTA PRAIRIE COMMUNITIES |
| GARNETT GARDENS-GEAC LLC | |||||||||
| 511 SOUTH DEKALD STREET | REDWOOD FALLS | MN | 56283 | 411980868 | ASSISTED LIVING | MN | 2870280 | 7495047 | VISTA PRAIRIE COMMUNITIES |
| ST CLARENCE-GEAC LLC | |||||||||
| 30344 LORAIN ROAD | NORTH OLMSTED | OH | 44070 | 202586088 | ASSISTED LIVING | OH | 3781939 | 14808667 | VISTA PRAIRIE COMMUNITIES |
| WINDMILL PONDS-GEAC LLC | |||||||||
| 715 VICTOR STREET | ALEXANDRIA | MN | 56308 | 411964961 | ASSISTED LIVING | MN | 1552685 | 3740089 | VISTA PRAIRIE COMMUNITIES |
| GOLDFINCH ESTATES-GEAC LLC | |||||||||
| 850 GOLDFINCH STREET | FAIRMONT | MN | 56031 | 412020934 | ASSISTED LIVING | MN | 4285554 | 10737153 | VISTA PRAIRIE COMMUNITIES |
| RIVER HEIGHTS ASSISTED LIVING | |||||||||
| 744 19TH AVE | SOUTH ST PAUL | MN | 55075 | 411922184 | ASSISTED LIVING | MN | 1929936 | 4290667 | VISTA PRAIRIE COMMUNITIES |
| CENTURY-FT STOCKTON-GEAC LLC | |||||||||
| 501 N SYCAMORE | FORT STOCKTON | TX | 79735 | 760648310 | NURSE HOME | TX | 3576154 | 3067190 | VISTA PRAIRIE COMMUNITIES |
| MANOR HOUSE-GEAC LLC | |||||||||
| 722 NORTH POKEGAMA AVENUE | GRAND RAPIDS | MN | 55730 | 411964913 | ASSISTED LIVING | MN | 2694386 | 9552661 | VISTA PRAIRIE COMMUNITIES |
| SPIRIT LAKE-GEAC LLC | |||||||||
| 2810 AURORA AVENUE | SPIRIT LAKE | IA | 51360 | 205816670 | ASSISTED LIVING | IA | 2483896 | 7027036 | VISTA PRAIRIE COMMUNITIES |
| COPPERLEAF-GEAC LLC | |||||||||
| 1550 1ST STREET NORTH | WILLMAR | MN | 56201 | 412013671 | ASSISTED LIVING | MN | 2981084 | 8963195 | VISTA PRAIRIE COMMUNITIES |
| VISTA PRAIRIE MANAGEMENT LLC | |||||||||
| 7900 EXCELSIOR BOULEVARD SUITE 250 | HOPKINS | MN | 55343 | 451206462 | MANAGEMENT COMPANY | MN | 183351 | 0 | VISTA PRAIRIE COMMUNITIES |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINDSOR HEALTH CARE II CORP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 EXCELSIOR BOULEVARD SUITE 250 | AddressLine1 |
| City | HOPKINS | City |
| State | MN | State |
| ZIP Code | 55343 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 752484122 | EIN |
| Primary Activities | NURSING HOMES | PrimaryActivities |
| Legal Domicile State | TX | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 9 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VISTA PRAIRIE COMMUNITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINDSOR HEALTH CARE II CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | D | TransactionType |
| Amount Involved | 4000000 | AmountInvolved |
| Method Of Amt Determination | FMV | MethodOfAmtDetermination |
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