MAPLETON COMMUNITY HOME: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MAPLETON COMMUNITY HOME (EIN 41-6031905)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-08-07
- IRS object ID
- 202422209349301852
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-07T15:23:50-05:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N RIVERFRONT DR SUITE 300 | AddressLine1Txt |
| City | MANKATO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 416031905 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAPLETON COMMUNITY HOME | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAPL | BusinessNameControlTxt |
| Phone | 5075243315 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 TROENDLE STREET | AddressLine1Txt |
| City | MAPLETON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56065 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROXANNE GOSSON | PersonNm |
| Person Title | ADMINISTRATOR | PersonTitleTxt |
| Phone | 5075243155 | PhoneNum |
| Signature | 2024-07-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSH SHERBURNE | PreparerPersonNm |
| PTIN | P02039400 | PTIN |
| Phone | 5073868800 | PhoneNum |
| Preparation | 2024-07-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROXANNE GOSSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 TROENDLE STREET | AddressLine1Txt |
| City | MAPLETON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,873,631 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MAPLETONCOMMUNITYHOME.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1962 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE THE ELDERLY WITH HOUSING AND NURSING FACILITIES WITH REHABILITATIVE CARE | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 130 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $957,543 | PYContributionsGrantsAmt |
| CY Contributions Grants | $819,439 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,535,801 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,899,722 | CYProgramServiceRevenueAmt |
| PY Investment Income | $39,595 | PYInvestmentIncomeAmt |
| CY Investment Income | $152,296 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,769 | PYOtherRevenueAmt |
| CY Other Revenue | $2,174 | CYOtherRevenueAmt |
| PY Total Revenue | $7,534,708 | PYTotalRevenueAmt |
| CY Total Revenue | $7,873,631 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,946,291 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,775,127 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,503,980 | PYOtherExpensesAmt |
| CY Other Expenses | $2,751,664 | CYOtherExpensesAmt |
| PY Total Expenses | $6,450,271 | PYTotalExpensesAmt |
| CY Total Expenses | $6,526,791 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,084,437 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,346,840 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,174,323 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,255,653 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,066,486 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,800,973 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,107,837 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,454,680 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF MAPLETON COMMUNITY HOME, INC. IS TO PROVIDE ELDERLY AND HANDICAPPED PEOPLE WITH HOUSING FACILITIES AND NURSING SERVICES; TO MEET THE PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS OF THE RESIDENTS; AND TO CONTRIBUTE TO THE RESIDENT'S HEALTH, SECURITY, AND HAPPINESS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,652,016 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $6,899,722 | RevenueAmt |
| Desc | MAPLETON COMMUNITY HOME IS A RESIDENCE FOR 60 INDIVIDUALS NEEDING SKILLED NURSING CARE. THE HOME SERVES MEDICARE PART A, PART B, MEDICAL ASSISTANCE AND PRIVATE PAYING INDIVIDUALS. THE HOME OFFERS OUTPATIENT REHABILITATION FOR THE COMMUNITY AND DAILY ACTIVITIES FOR THE RESIDENTS. A SOCIAL WORKER IS ON STAFF FOR EMOTIONAL NEEDS AND THE NURSING DEPARTMENT STAFFS 24 HOURS PER DAY. THE ORGANIZATION HAS A 20 UNIT ASSISTED LIVING FACILITY ADJOINING THE NURSING HOME. | Desc |
| Total Program Service Expenses | $5,652,016 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 130 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROXANNE GOSSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5075243315 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 TROENDLE ST SW | AddressLine1Txt |
| City | MAPLETON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56065 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICK GIRARD | ||||||
| CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARVIN KIMM | ||||||
| VICE CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAWN HENGEL | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BENJAMIN HONSEY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CINDY WISHART | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JERRY GRAF | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KAREN FRANK | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MARILYN STEVENS | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| OWEN DICKEY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ROXANNE GOSSON | ||||||
| ADMINISTRATOR | 40.00 | Yes (X) | $133,864 | $0 | $8,848 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $133,864 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,848 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BRUNTON CONSTRUCTION | |||||
| 225 BELGRADE AVE | NORTH MANKATO | MN | 56003 | CONSTRUCTION OF FAITH ENRICHMENT CENTER | $601,700 |
| NURZEE INC | |||||
| 7845 BROOKLYN BLVD SUITE 210 | BROOKLYN PARK | MN | 55445 | CNA, LPN, RN POOL STAFF | $530,802 |
| AEGIS THERAPIES INC | |||||
| PO BOX 936653 | ATLANTA | GA | 311936653 | PATIENT THERAPY SERVICES | $283,624 |
| CLIFTON LARSON ALLEN | |||||
| PO BOX 776376 | CHICAGO | IL | 60677 | ACCOUNTING & AUDITING SERVICES | $102,132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $808,631 | GovernmentGrantsAmt |
| All Other Contributions | $10,808 | AllOtherContributionsAmt |
| Total Contributions | $819,439 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENT REVENUE | 623000 | $3,323,920 | $3,323,920 |
| MEDICARE/MEDICAID PAYM | 623000 | $3,129,718 | $3,129,718 |
| APARTMENT REVENUE | 623000 | $446,084 | $446,084 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,899,722 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $152,296 | TotalRevenueColumnAmt |
| Exclusion | $152,296 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| GUEST/EMPLOYEE MEAL RE | 623000 | $2,058 | $2,058 |
| MISCELLANEOUS INCOME | 623000 | $116 | $116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,174 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,873,631 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,899,722 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $154,470 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,408 | TotalAmt |
| Management And General | $132,408 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,945,956 | TotalAmt |
| Program Services | $2,741,707 | ProgramServicesAmt |
| Management And General | $204,249 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,440 | TotalAmt |
| Program Services | $115,284 | ProgramServicesAmt |
| Management And General | $14,156 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,319 | TotalAmt |
| Program Services | $299,538 | ProgramServicesAmt |
| Management And General | $36,781 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,004 | TotalAmt |
| Program Services | $205,741 | ProgramServicesAmt |
| Management And General | $25,263 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,207 | TotalAmt |
| Management And General | $1,207 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,690 | TotalAmt |
| Management And General | $70,690 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,132 | TotalAmt |
| Program Services | $48,371 | ProgramServicesAmt |
| Management And General | $34,761 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,466 | TotalAmt |
| Management And General | $36,466 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,472 | TotalAmt |
| Program Services | $230,849 | ProgramServicesAmt |
| Management And General | $201,623 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,649 | TotalAmt |
| Program Services | $253,649 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,728 | TotalAmt |
| Management And General | $2,728 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $587,817 | TotalAmt |
| Program Services | $583,871 | ProgramServicesAmt |
| Management And General | $3,946 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,850 | TotalAmt |
| Program Services | $133,850 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,858 | TotalAmt |
| Program Services | $313,858 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,416 | TotalAmt |
| Management And General | $74,416 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| THERAPY EXPENSE | $285,023 | $285,023 | |
| FOOD COSTS | $216,668 | $216,668 | |
| SPECIAL ASSESSMENTS | $154,825 | $154,825 | |
| MISCELLANEOUS EXPENSE | $34,963 | $27,457 | $7,506 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,900 | TotalAmt |
| Program Services | $41,325 | ProgramServicesAmt |
| Management And General | $28,575 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,526,791 | TotalAmt |
| Program Services | $5,652,016 | ProgramServicesAmt |
| Management And General | $874,775 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,821 | BOYAmt |
| EOY | $81,518 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,253,767 | BOYAmt |
| EOY | $4,834,216 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,540 | BOYAmt |
| EOY | $982,516 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,704 | BOYAmt |
| EOY | $49,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,136,985 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,829,552 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,788,259 | BOYAmt |
| EOY | $4,307,433 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232 | BOYAmt |
| EOY | $232 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,174,323 | BOYAmt |
| EOY | $10,255,653 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,032 | BOYAmt |
| EOY | $323,827 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,616 | BOYAmt |
| EOY | $232,995 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,323,524 | BOYAmt |
| EOY | $3,234,526 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,314 | BOYAmt |
| EOY | $9,625 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,066,486 | BOYAmt |
| EOY | $3,800,973 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,072,902 | BOYAmt |
| EOY | $6,419,745 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,935 | BOYAmt |
| EOY | $34,935 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,107,837 | BOYAmt |
| EOY | $6,454,680 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,174,323 | BOYAmt |
| EOY | $10,255,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,346,840 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,620 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,241 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,015,912 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $957,543 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $819,439 | CurrentTaxYearAmt |
| Total | $2,853,755 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,442,756 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,369,714 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,037,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,535,801 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,899,722 | CurrentTaxYearAmt |
| Total | $32,285,694 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,449,376 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,423,955 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,053,613 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,493,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,719,161 | CurrentTaxYearAmt |
| Total | $35,139,449 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,685,935 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,588,030 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $803,365 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $956,680 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $679,616 | CurrentTaxYearAmt |
| Total | $5,713,626 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,685,935 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,588,030 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $803,365 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $956,680 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $679,616 | CurrentTaxYearAmt |
| Total | $5,713,626 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,425,823 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,984 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,312 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $152,296 | CurrentTaxYearAmt |
| Total | $303,377 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,984 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,023 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $44,312 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $152,296 | CurrentTaxYearAmt |
| Total | $303,377 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,873 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,673 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,769 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,174 | CurrentTaxYearAmt |
| Total | $21,808 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,516,233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,461,651 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,073,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,539,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,873,631 | CurrentTaxYearAmt |
| Total | $35,464,634 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.82970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.80430 | PublicSupportPY509Pct |
| Investment Income CY | 0.00860 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00540 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,314 | OtherCostOrOtherBasisAmt |
| Book Value | $55,314 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,141,015 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,692,901 | DepreciationAmt |
| Book Value | $1,448,114 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,940,656 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,136,651 | DepreciationAmt |
| Book Value | $2,804,005 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,307,433 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| Amt | $9,625 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,625 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,875,949 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,875,949 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,318 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,318 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,873,631 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,529,109 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,529,109 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$2,318 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$2,318 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,526,791 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION HAS BEEN GRANTED EXEMPT STATUS FROM FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION AS A RESULT OF THIS STANDARD. THE ORGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT -2,318. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT -2,318. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITY OF MAPLETON MN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 416005347 | BondIssuerEIN |
| CUSIP | 565468AF2 | CUSIPNum |
| Bond Issued | 2019-05-01 | BondIssuedDt |
| Issue Price | $3,650,000 | IssuePriceAmt |
| Purpose | REFINANCE DEBT | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $310,000 | RetiredAmt |
| Total Proceeds | $3,650,000 | TotalProceedsAmt |
| In Reserve Fund | $113,000 | InReserveFundAmt |
| Issuance Costs From Proceeds | $130,250 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $3,406,750 | OtherSpentProceedsAmt |
| Substantial Completion | 2012 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Concerning UBI | 1.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 1.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO BEING FILED WITH THE IRS, A COPY OF THE IRS FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE ADMINISTRATOR, INCLUDING A CONFIRMATION OF THE ACCURACY OF EVERY ANSWER AND OVERSIGHT OF APPROPRIATE CHANGES. UPON COMPLETION OF THE ADMINISTRATOR'S REVIEW, THE FORMS ARE REVIEWED AND APPROVED AT A BOARD MEETING PRIOR TO SUBMITTAL TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY COMPLETE A SURVEY RELATED TO BUSINESS RELATIONSHIPS AND FAMILY MEMBERS THAT COULD, OR DO, CREATE A CONFLICT OF INTEREST. THESE ARE SUMMARIZED AND FILED ALONG WITH BOARD MEETING MINUTES. CONFLICTS OF INTEREST ARE DETERMINED BY A REVIEW OF THE POTENTIAL CONFLICTS BY THE ADMINISTRATOR AND THE BOARD OF DIRECTORS. IF A CONFLICT EXISTS, THEN THE CONFLICTED BOARD MEMBER OR KEY EMPLOYEE IS EXCLUDED FROM DISCUSSIONS AND VOTES RELATED TO ANY POTENTIAL OR EXISTING RELATIONSHIPS INVOLVING THE CONFLICT OF INTEREST. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST WAS INTENTIONALLY HIDDEN BY A BOARD MEMBER, THEN THE SITUATION WOULD BE INVESTIGATED AND THE BOARD MEMBER COULD BE SUSPENDED AND SUBJECT TO DISMISSAL. ADDITIONALLY, THE REMAINING BOARD MEMBERS AND KEY EMPLOYEES WILL REVIEW, FOR FAIRNESS, ALL PAST TRANSACTIONS INVOLVING THE CONFLICT OF INTERESTS. IF A TRANSACTION APPEARS TO LACK ARMS-LENGTH, EITHER TO THE DETRIMENT OF THE ORGANIZATION, OR TO THE UNFAIR ADVANTAGE OF THE BOARD MEMBER, THEN ALL LEGAL REMEDIES WILL BE CONSIDERED. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS USED TO SET THE ADMINISTRATOR'S ANNUAL SALARY IS BASED ON A COMBINATION OF COMPARISON TO COMPARABLE ORGANIZATIONS THROUGH THE USE OF OUR TRADE ORGANIZATION'S ANNUAL COMPENSATION SURVEY AND ATTAINMENT IN THE CURRENT YEAR OF PREDEFINED PERFORMANCE OBJECTIVES SET FOR THE ADMINISTRATOR PERSONALLY AND THE ORGANIZATION. ALSO THE STATE OF MINNESOTA HAS IN MOST YEARS GIVEN COMPENSATION ADJUSTMENTS TO EMPLOYEES AND WE HAVE ALSO CONSIDERED THIS AMOUNT IN DETERMINING TOP MANAGEMENT COMPENSATION. THIS PROCESS IS PERFORMED BY THE BOARD. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ROUNDING 3. |