2013-06-27T12:05:19-05:00 2012-09-30 411765929 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2011-10-01 411456124 COKATO CHARITABLE TRUST CO COKATO MANOR COKA 3202862158 182 SUNSET AVENUE COKATO MN 55321 NANCY STRATMAN 3202862158 2013-06-24 1 KIM HUNWARDSEN CPA P00484560 6122536500 2013-06-24 2011 2016-02-25 16:41:14Z NANCY STRATMAN 182 SUNSET AVENUE COKATO MN 55321 6570095 0 X WWW.COKATO-SENIOR-CARE.ORG X 1983 MN TO PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL, AND PSYCHOLOGICAL NEEDS. 6 6 247 125 0 0 5015 1377 6613935 6521234 42493 4655 0 12900 6661443 6540166 0 3272 0 0 3233393 3457200 0 0 0 2825318 2671622 6058711 6132094 602732 408072 10590194 10787081 9784981 9560166 805213 1226915 X THE PURPOSE OF COKATO CHARITABLE TRUST DIVISION IS TO PROVIDE QUALITY HEALTH AND HOUSING SERVICES THAT ENHANCE THE QUALITY OF LIFE AND MAINTAIN A MAXIMUM LEVEL OF FUNCTIONING FOR OUR CUSTOMERS. 1 0 3683456 3272 4406887 COKATO MANOR PROVIDES SKILLED NURSING CARE FOR OLDER ADULTS WHO NEED HEALTH CARE AND SUPPORT SERVICES INCLUDING PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY. COKATO MANOR IS MEDICARE AND MEDICAID CERTIFIED. COKATO MANOR OFFERS LONG-TERM, SHORT-TERM, ADULT DAY CARE AND HOME HEALTH CARE. COKATO MANOR PROVIDES LIVING SPACE FOR 56 RESIDENTS IN DOUBLE AND PRIVATE ROOMS. COKATO MANOR IS COMMITTED TO PROVIDING SERVICES IN A CARING ENVIRONMENT THAT ENHANCES THE QUALITY OF LIFE AND MAINTAINS THE MAXIMUM LEVEL OF FUNCTIONING. COKATO MANOR IS A RESTRAINT-FREE FACILITY AND HAS A REPUTATION FOR ITS EXCELLENCE IN QUALITY OF CARE.COKATO MANOR EXISTS TO EFFECTIVELY MEET THE NEEDS OF THE RESIDENT IN A CARING MANNER AND OFFERS THE FOLLOWING SERVICES: -NURSING -DIETARY -SOCIAL SERVICE -ACTIVITIES -LAUNDRY -HOUSEKEEPING -RELIGIOUS SERVICES -MAINTENANCE -REHABILITATION SERVICES INCLUDING PHYSICAL THERAPY, OCCUPATIONAL THERAPY AND SPEECH THERAPY 552543 729503 BROOKRIDGE IS AN ASSISTED LIVING RESIDENCE THAT HOLDS THE KEY TO COMFORTABLE AND AFFORDABLE SENIOR HOUSING WITH A HEALTH CARE TOUCH. AT BROOKRIDGE, OUR GOAL IS TO PROVIDE RESIDENTS WITH ALL THE POSSIBLITIES SO THEY REMAIN VITAL AND ACTIVE. OUR STAFF STRIVES TO HELP RESIDENTS ACHIEVE THE HIGHEST POSSIBLE LEVEL OF GOOD HEALTH, SELF-CARE AND INDEPENDENCE. AS A MEMBER OF THE BROOKRIDGE COMMUNITY, THEIR NEIGHBORS ARE THEIR FRIENDS. RESIDENTS EXPERIENCE THE SENSE OF FAMILY THAT TRULY ENCOURAGES THEM TO FEEL RIGHT AT HOME.BROOKRIDGE OFFERS THE FOLLOWING SERVICES TO ITS RESIDENTS:-PAID UTILITIES (TELEPHONE NOT INCLUDED) -FREE CABLE TELEVISION -THREE MEALS A DAY, INCLUDING SNACKS -24-HOUR EMERGENCY RESPONSE SYSTEM -STAFFING AROUND-THE-CLOCK AND AN RN AVAILABLE 24-HOURS A DAY -FULL LAUNDRY SERVICES, INCLUDING LINENS -HOUSEKEEPING INCLUDING REFUSE REMOVAL -NON-EMERGENCY SCHEDULED TRANSPORTATION -FIREPLACE LOUNGE FOR GATHERINGS, COMPANIONSHIP AND ENTERTAINING -CENTRAL AIR CONDITIONIONG -DIRECT ACCESS TO CHAPEL -SPRINKLERS AND ALARMS FOR FIRE SAFETY -CONVENIENT, INDOOR MAIL DROP -CENTRALLY-LOCATED ELEVATOR -APARTMENT-SIZED REFRIGERATOR AND MICROWAVE PROVIDED -BARBER/BEAUTY SHOP -EXCITING ACTIVITIES PROGRAM -OFF-STREET PARKING FOR YOU AND YOUR GUESTS -HANDICAP-ACCESSIBLE SHOWERS -DAILY CHECKING ON TENANTS -LOCAL PROFESSIONAL MANAGEMENT 413449 590689 COKATO MANOR HOME HEALTH (CMHH) IS ANOTHER COMPONENT OF THE CONTINUUM OF CARE TO PROVIDE THE COMMUNITY WITH COMPREHENSIVE AND COMPASSIONATE CARE WHEREBY HEALTH, SOCIAL AND SUPPORTIVE SERVICES ARE PROVIDED TO THE INDIVIDUALS IN THEIR OWN HOME. OUR GOAL IN HOME HEALTH IS TO MAXIMIZE THE LEVEL OF INDEPENDENCE, WHILE MINIMIZING THE EFFECTS OF DISABILITIES AND ILLNESS.CMHH IS CLASS A LICENSED BY THE MINNESOTA DEPARTMENT OF HEALTH AND IS MEDICARE CERTIFIED AND IS A CONTRACTED PROVIDER OF MOST PRIVATE INSURANCE.COKATO MANOR HOME HEALTH PROVIDES THE FOLLOWING SERVICES:-SKILLED NURSING-PHYSICAL ASSESSMENTS (ORDERED BY PHYSICIANS) -POST-HOSPITALIZATION CARE -WOUND EVALUATION WITH DRESSING CHANGES -CARDIAC AND RESPIRATORY ASSESSMENTS-MEDICATION INSTRUCTION AND FOLLOW-UP -AT-HOME THERAPY -RESTORATIVE NURSING -PHYSICAL THERAPY -OCCUPATIONAL THERAPY -SPEECH THERAPY HOME HEALTH AIDE-PERSONAL CARE ASSISTANCE UNDER THE SUPERVISION OF A RN; BATHING, DRESSING, NUTRITION ASSISTANCE -LIGHT HOUSEKEEPING TASKS AND MEAL PREPARATION -ASSISTANCE WITH MAINTAINING SAFETY AND INDEPENDENCE IN THE HOME 838707 794155 COKATO CHARITABLE TRUST OPERATES AND MANAGES COKATO MANOR, A 56-BED SKILLED NURSING FACILITY; HERITAGE PLACE, A 10-UNIT HOUSING PROJECT FOR INDIVIDUALS WITH ALZHEIMERS AND RELATED DISORDERS; EDGEWOOD GABLES, A 30-UNIT INDEPENDENT LIVING APARTMENT FOR THE ELDERLY; BROOKRIDGE, A 16-UNIT ASSISTED LIVING FACILITY; AND COKATO MANOR HOME HEALTH, A HOME HEALTH CARE SERVICE AGENCY FOR THE ELDERLY.IN ADDITION TO OPERATING AND MANAGING THOSE FACILITIES, COKATO CHARITABLE TRUST OFFERS SENIOR DAY SERVICES, MEALS ON WHEELS, CONGREGATE DINING, REHAB SERVICES AND CHILD DAY CARE. 838707 794155 5488155 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 0 0 1 5 0 1 247 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 MN X NANCY STRATMAN 3202862158 182 SUNSET AVENUE COKATO MN 55321 STEVEN HANSON 0.30 X X 0 0 0 JIM NELSON 0.30 X X 0 0 0 PEGGY CARLSON 0.30 X X 0 0 0 ALLAN ANDERSON 0.30 X 0 0 0 SUZANNE KACZMAREK 0.30 X 0 0 0 LYLE SEVERSON 0.30 X 0 0 0 NANCY STRATMAN 40.00 X 101078 0 11372 KATHY KRATZ 40.00 X 54633 0 5124 155711 0 16496 1 0 0 0 REHAB CARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 THERAPY 350759 1 1377 1377 NET RESIDENT SERVICE R 623000 6340561 6340561 SENIOR DAY SERVICES 624100 57316 57316 DAY CARE PROGRAM 624100 45712 45712 MEAL REVENUE 900099 33148 33148 OTHER REVENUE 900099 24418 24418 20079 20079 6521234 33584 33584 12900 0 12900 12900 12900 1000 29929 -28929 -28929 -28929 6540166 6521234 0 17555 3272 3272 184459 184459 2827677 2689564 138113 178880 172146 6734 266184 238714 27470 2145 2145 22646 22646 462267 438458 23809 14109 14109 87242 31622 55620 290043 268142 21901 53068 6540 46528 24664 13415 11249 480824 480824 436205 436205 54856 216 54640 MEDICAL SUPPLIES 503203 503203 MEDICAL SURCHARGE 157640 157640 BAD DEBT EXPENSE 29514 29514 DUES & SUBSCRIPTIONS 23847 23847 29349 18680 10669 6132094 5488155 643939 0 1414708 1605305 684229 726397 25712 29618 28240 23250 11253714 5532539 5800781 5721175 2414293 2475175 222231 206161 10590194 10787081 520490 601386 9235000 8940000 16963 11280 12528 7500 9784981 9560166 X 803160 1226915 2053 0 805213 1226915 10590194 10787081 X 408072 13630 X 0 1 1 X 0 X 32537 11831 43581 5015 1377 94341 5783300 6438978 6442275 6613935 6521234 31799722 5815837 6450809 6485856 6618950 6522611 31894063 0 139201 125603 198611 132247 33855 629517 139201 125603 198611 132247 33855 629517 31264546 85834 56893 77232 41230 46484 307673 85834 56893 77232 41230 46484 307673 5901671 6507702 6563088 6660180 6569095 32201736 0.97090 0.96680 0.00960 0.01220 X 0 1 190625 190625 9367944 4484197 4883747 79370 52529 26841 1417824 908089 509735 197951 87724 110227 5721175 6540166 6132094 408072 13630 13630 421702 6542219 0 6542219 -2053 -2053 6540166 6132094 0 6132094 0 6132094 PART IV, LINE 2B: THE TRUST ACTS AS CUSTODIAN FOR THE FUNDS OF THE RESIDENTS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE TRUST IS ORGANIZED AS A MINNESOTA NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE TRUST ISREQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS ANNUALLY. IN ADDITION, THE TRUST IS SUBJECT TO INCOME TAX ON ANY NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. THE TRUST BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE TRUST WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE, IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XII, LINE 4B - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS INCLUDED IN REVENUE FOR FINANCIAL STMT -2,053. CITY OF COKATO 416005063 192634BL6 2004-04-29 5172615 REFUND BONDS ISSUED DECEMBER 1, 1996 0 0 0 CITY OF COKATO 416005063 192634CC5 2006-11-01 5077872 REFUND BONDS ISSUED 7/8/1999 & RENOVATIONS TO NURSING FACILITY 0 0 0 1035000 5172615 204057 103453 4865105 2004 0 1 1 1 160000 5077872 387828 96244 101557 2100000 2392243 2008 1 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 IN OCTOBER 2012 WE BEGAN OFFERING ASSISTED LIVING SERVICES AT EDGEWOOD GABLES WHICH HAS PREVIOUSLY BEEN ONLY INDEPENDENT LIVING. RESIDENTS NOW HAVE THE OPTION OF LIVING INDEPENDENTLY IN THE BUILDING OR WITH SERVICES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE ADMINISTRATOR REVIEWS THE FORM 990, ADDRESSING ANY COMMENTS OR CHANGES. BEFORE THE RETURN IS FILED, A COPY IS PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C COKATO CHARITABLE TRUST (CCT) HAS A CONFLICT OF INTEREST POLICY TO PROTECT THE INTEREST OF THE ORGANIZATION WHEN CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A MEMBER OF THE BOARD OR KEY STAFF OF CCT OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. ON AN ANNUAL BASIS INTERESTED PERSONS, ANY BOARD MEMBER OR STAFF MEMBER OF CCT WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, DISCLOSE ANY CONFLICTS. AFTER DISCLOSURE OF A FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. ANY DISCLOSED CONFLICTS ARE ADDRESSED BY THE GOVERNING BOARD THAT DETERMINES IF THE TRANSACTION OR ARRANGEMENT IS IN CCT'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS USED COMPARATIVE SALARY INFORMATION FROM OTHER NON-PROFIT ORGANIZATIONS, DATA COMPILED BY AGING SERVICES OF MINNESOTA, AND 990 INFORMATION FROM AREA FACILITIES IN DETERMINING COMPENSATION. THIS WAS COMPLETED DURING THIS FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 13,630.