2012-06-25T11:38:16-05:00 2011-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-01-01 410764112 LITTLE SISTERS OF THE POOR OF ST PAUL LITT 6512270336 330 EXCHANGE STREET SOUTH ST PAUL MN 551022397 SISTER THERESA ROBERTSON 6512270336 2012-06-20 1 GORDON J VETSCH P00047306 6123764500 2011 2016-02-24 21:20:13Z SISTER THERESA ROBERTSON 330 EXCHANGE STREET SOUTH ST PAUL MN 551022397 6865116 0 0928 X WWW.LITTLESISTERSOFTHEPOOR.ORG X 1883 MN TO CARE FOR THE ELDERLY POOR IN THE SPIRIT OF HUMBLE SERVICE WHICH WAS RECEIVED FROM JEANNE JUGAN. 4 4 148 97 0 0 1338969 2075260 4785817 4678776 64786 32990 34708 38940 6224280 6825966 0 300000 0 0 3417027 3336959 0 0 7729 2847055 2773711 6264082 6410670 -39802 415296 9420900 9944620 268830 376284 9152070 9568336 X THE LITTLE SISTERS OF THE POOR OPERATE AS HOLY FAMILY RESIDENCE, WHICH PROVIDES NURSING AND RESIDENTIAL CARE FOR THE NEEDY ELDERLY. THE HOME IS PART OF THE INTERNATIONAL CONGREGATION OF THE LITTLE SISTERS OF THE POOR, WHICH WAS FOUNDED IN FRANCE IN 1839 AND SERVES THE ELDERLY IN 32 COUNTRIES. THEY WELCOME THE ELDERLY AS WOULD JESUS CHRIST HIMSELF AND SERVE THEM WITH LOVE AND RESPECT UNTIL DEATH. 0 0 5693102 300000 4552042 A SKILLED NURSING FACILITY WITH 40 BEDS AND A NURSING FACILITY WITH 33 BEDS FOR THE ELDERLY POOR WHO ARE 65 YEARS AND OVER WITH LITTLE OR NO INCOME. WE ARE DEPENDENT ON DONATIONS TO CONTINUE THE MISSION OF THE LITTLE SISTERS OF THE POOR, AS THE RATES GIVEN TO US BY THE STATE MEDICAL ASSISTANCE PROGRAM AND THE MEDICARE RATES GIVEN TO US DO NOT COVER THE EXPENSES NECESSARY TO GIVE THE BEST CARE POSSIBLE TO ALL OF OUR RESIDENTS UNTIL DEATH. 158502 0 126734 32 APARTMENTS FOR THE ELDERLY POOR WHO ARE 65 YEARS AND OVER WITH LITTLE OR NO INCOME. WE DETERMINE THE CHARGE OF THE APARTMENT BY THE ABILITY TO PAY, SO WE ARE DEPENDENT UPON THE DONATIONS GIVEN TO US TO KEEP THE APARTMENTS UPDATED AND CARED FOR. 5851604 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 29 0 1 148 1 0 0 0 0 1 1 1 1 0 0 0 0 X 4 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X SISTER THERESA ROBERTSON 6512270336 330 EXCHANGE STREET SOUTH ST PAUL MN 55102 X SISTER THERESA ROBERTSON 40.00 X X 0 0 0 SISTER MARIA FRANCIS PALE 40.00 X X 0 0 0 SISTER PAULINE WNUK 40.00 X X 0 0 0 SISTER JOSEPHINE BRANNAN 40.00 X 0 0 0 SISTER EMMANUEL MARIA TALLY 40.00 X 0 0 0 SISTER CHRISTINA FU 40.00 X 0 0 0 0 0 0 0 0 0 0 PERFORMANCE HEALTHCARE SERVICES 47 RIVER STREET WELLESLEY MA 02481 LAUNDY & HOUSEKEEPING 430593 REHABCARE GROUP INC PO BOX 503534 ST LOUIS MO 63150 THERAPY, PT/OT/ST 204354 2 125594 1949666 125594 2075260 NURSING CARE 623000 4552042 4552042 APARTMENTS 623990 126734 126734 4678776 32990 32990 3090 125594 18337 -15247 -15247 75000 20813 54187 54187 6825966 4678776 0 71930 200000 200000 100000 100000 49500 36135 13365 2607218 2599234 7984 147403 147264 139 317406 317053 353 215432 215229 203 5397 5397 25325 25325 371533 365666 5867 1911 1911 28015 4119 23896 19710 19710 361694 353984 7710 11266 11266 1 1 726737 711448 15289 25819 25072 747 MISCELLANEOUS EXPENSES 436640 428911 7729 SENIOR CARE SUPPLIES 266823 266407 416 SISTER SERVICES 142156 140976 1180 FOOD 125295 125295 225389 207348 18041 6410670 5851604 551337 7729 75629 154128 2050256 2610909 56248 64704 352624 376345 15957 53610 21632232 15619840 6369973 6012392 478912 637962 21301 34570 9420900 9944620 233861 328046 21301 34570 13668 13668 268830 376284 X 9123997 9546086 28073 22250 9152070 9568336 9420900 9944620 X 415296 970 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 48003 48003 16068370 11474061 4594309 171468 171468 5170665 4125738 1044927 173726 20041 153685 6012392 ASSET RETIREMENT OBLIGATION 13668 13668 6825966 6410670 415296 970 970 416266 6866086 970 39150 40120 6825966 0 6825966 6449820 39150 39150 6410670 0 6410670 PART IV, LINE 2B: THE ORGANIZATION MAINTAINS RESIDENT TRUST FUNDS. MONEY IS DEPOSITED INTO AN ACCOUNT FOR A RESIDENT AND THE RESIDENT CAN WITHDRAW THE MONEY AT ANY TIME. DEPOSITS CAN BE FROM SOCIAL SECURITY OR FROM THE RESIDENT'S FAMILY OR PENSIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CORPORATION IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE CODE. THE CORPORATION FOLLOWS THE GUIDANCE IN THE ACCOUNTING STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CORPORATION'S FINANCIAL STATEMENTS. THE GUIDANCE FURTHER PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE APPLICATION OF THIS STANDARD HAS NO IMPACT ON THE CORPORATION'S FINANCIAL STATEMENTS. THE CORPORATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR YEARS 2008 TO 2010 ARE OPEN TO EXAMINATION. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EXPENSES 39,150. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL FUNDRAISING EXPENSES 39,150. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GIVEN TOWARD CONSTRUCTION OF A MISSION HOME IN PERU 100000 0 0 0 0 0 0 100000 0 100000 EUROPE (INCLUDING ICELAND & GREENLAND) GIVEN TOWARD CONSTRUCTION OF A MISSION HOME IN PERU 100000 CHECK 0 1 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: LITTLE SISTERS OF THE POOR DID NOT MONITOR THE USE OF THE FUNDS. CHRISTMAS BOTIQUE 84969 84969 1360 2071 GOLF TOURNAMENT 43715 40625 3090 2518 6255 5591 542 128684 125594 3090 2518 6255 6951 2613 18337 -15247 75000 20000 813 1 0.95000 75000 20000 813 20813 54187 MN 1 0 0 0 1.00000 SISTER THERESA ROBERTSON 330 EXCHANGE STREET S ST PAUL MN 55102 0 NONE 0 1 LITTLE SISTERS OF THE POOR - PALATINE IL 80 W NORTHWEST HIGHWAY PALATINE IL 600673582 510187829 501(C)(3) 200000 ANNUAL GIFT TO PARENT COMPANY. 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION PROVIDES AN ANNUAL GIFT TO THE RELATED PARENT ORGANIZATION. X 1652 CURRENT PRICES X 28 34941 CURRENT PRICES X PRINTING 1 8620 CURRENT PRICES X FLOWERS/PLANTS 6 3268 CURRENT PRICES X GARBAGE REMOVAL 1 1352 CURRENT PRICES 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS CONSIST OF THOSE WHO HAVE TAKEN THE VOWS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR WITH PERMANENT RESIDENCE IN SAINT PAUL, MINNESOTA. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 BEFORE SUBMISSION TO THE IRS, THE PREPARER PROVIDED A FINAL DRAFT OF THE RETURN TO EACH MEMBER OF THE BOARD OF DIRECTORS AND TO THE DEVELOPMENT OFFICE DIRECTOR. AT THE SAME TIME, THE PREPARER REVIEWED THE ORGANIZATION'S ACTIVITIES AND INFORMED THEM OF TAX LAWS PERTAINING TO THE LITTLE SISTERS OF THE POOR. THIS PROCESS ENSURES THAT LITTLE SISTERS OF THE POOR MEET ALL NECESSARY REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, AND ALL EMPLOYEES WHO INFLUENCE THE ACTIONS OF THE LITTLE SISTERS OF THE POOR ARE COVERED UNDER THE POLICY. CONFLICTS OF INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS OR FIRMS INVOLVED WITH THE LITTLE SISTERS OF THE POOR. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF THE CONFLICTING INTEREST IS FULLY DISCLOSED, THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS AND THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE BOARD MEMBERS, CEO AND EMPLOYEES IS BASED ON REASONABLE COMPENSATION THAT WOULD BE PAID FOR LIKE SERVICES BY LIKE ENTERPRISES UNDER LIKE CIRCUMSTANCES. THE OFFICERS, DIRECTORS AND TRUSTEES ARE MEMBERS OF THE CONGREGATION OF THE LITTLE SISTERS OF THE POOR AND TAKE A VOW OF POVERTY RENDERING THEM INELIGIBLE FOR COMPENSATION BENEFITS. IN 2011, THE COMPENSATION PROCESS INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY PURPOSES, AND CONTEMPORANEOUS SUBSTANTIATION. FORM 990, PART VI, SECTION C, LINE 19 UPON APPOINTMENT, THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND THE FINANCIAL STATEMENTS CAN BE REVIEWED ON SITE. BY A REQUEST IN WRITING, THE INFORMATION WILL BE DISTRIBUTED ACCORDINGLY. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: UNREALIZED GAIN ON INVESTMENT 970. TOTAL TO FORM 990, PART XI, LINE 5: 970. BOARD MEMBER COMPENSATION FORM 990, PART VII, SECTION A AS MEMBERS OF THE RELIGIOUS ORDER, THE SISTERS WHO SERVE AS BOARD MEMBERS OF THIS ORGANIZATION RECEIVE A SMALL MONTHLY STIPEND FOR BASIC LIVING EXPENSES AND MEDICAL CARE. THE STIPEND PAID BY THIS ORGANIZATION IS NOT PAID AS COMPENSATION FOR SERVICES PROVIDED TO THIS ORGANIZATION. OTHER SISTERS WHO BELONG TO THE ORDER BUT ARE NOT MEMBERS OF THE BOARD RECEIVE SIMILAR STIPENDS. LITTLE SISTERS OF THE POOR CHICAGO PROVINCE INC 80 W NORTHWEST HIGHWAY PALANTINE IL 600673582 510187829 CARE OF ELDERLY POOR IL 501(C)(3) 1 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0