GRIGGS COUNTY NURSING HOME: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GRIGGS COUNTY NURSING HOME (EIN 90-0741090)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349302420
- Schema version
- 2023v6.0
- 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 | 2025-05-15T08:19:32-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4585 Coleman St Ste 200 | AddressLine1Txt |
| City | Bismarck | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 900741090 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Griggs County Nursing Home | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRIG | BusinessNameControlTxt |
| Phone | 7017861700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 107 12th St S | AddressLine1Txt |
| City | Cooperstown | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 584254501 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nicole Lindsey | PersonNm |
| Person Title | CEO/Administrator | PersonTitleTxt |
| Phone | 7017861700 | PhoneNum |
| Signature | 2025-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lisa Chaffee CPA | PreparerPersonNm |
| PTIN | P00193453 | PTIN |
| Phone | 7012551091 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Griggs County Care Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Nicole Lindsey | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 107 12th St S | AddressLine1Txt |
| City | Cooperstown | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 584254501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,056,038 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.dakotaregional.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | To provide 24 hour skilled nursing care services for individuals with degenerative conditions, dementia, and a variety of medically complex conditions. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 103 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,531,425 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,700 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,435,666 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,033,060 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,154 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,278 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,971,245 | PYTotalRevenueAmt |
| CY Total Revenue | $5,056,038 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $347 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $717 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,254,112 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,003,369 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,249,633 | PYOtherExpensesAmt |
| CY Other Expenses | $2,319,074 | CYOtherExpensesAmt |
| PY Total Expenses | $4,504,092 | PYTotalExpensesAmt |
| CY Total Expenses | $5,323,160 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,467,153 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$267,122 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,335,234 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,064,784 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,177,027 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,173,699 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,158,207 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,891,085 | NetAssetsOrFundBalancesEOYAmt |
| Mission | None | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,527,534 | ExpenseAmt |
| Grant | $717 | GrantAmt |
| Revenue | $5,033,060 | RevenueAmt |
| Desc | Griggs County Care Center is licensed as a 41-bed skilled nursing facility. The Facility provides 24 hour care for individuals with degenerative conditions, dementia, and a variety of medically complex conditions. Residents are cared for by a highly trained and skilled staff of professionals, who are, for the most part their friends, neighbors, or family members. Nursing home care is available for long-term care stays, convalescent care, and short-term stays. Emphasis is placed on a resident's remaining skills, not on lost skills. Residents are allowed to retain their independence and dignity with assistance to succeed in daily tasks. The nursing home had 12,807 bed days of service for individuals. | Desc |
| Total Program Service Expenses | $4,527,534 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 103 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Judy Monson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7017861700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 107 12th St S | AddressLine1Txt |
| City | Cooperstown | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 584254501 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| Nicole Lindsey | ||||||
| CEO/Administrator | 28.00 | Yes (X) | $203,991 | $0 | $42,257 | |
| Oreana Wilson | ||||||
| CNA | 40.00 | Yes (X) | $112,760 | $0 | $0 | |
| Judy Monson | ||||||
| CFO | 12.00 | Yes (X) | $39,598 | $0 | $10,305 | |
| Jayne Ott | ||||||
| President (July-Nov) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Janice Johnson SecTreas July- | ||||||
| Nov)/President (Starting Nov) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mark Lunde | ||||||
| Vice President (July-Aug) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Daniel Larson Director July-Aug | ||||||
| VP (Starting Aug) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Joann Larson | ||||||
| Secretary/Treasurer (Starting Nov) | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Ben Halvorson | ||||||
| Director | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $356,349 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $52,562 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Cooperstown Medical Center | |||||
| 107 12th St S | Cooperstown | ND | 58425 | Shared Employee SVC | $275,361 |
| Fusion Medical Staffing | |||||
| PO Box 30131 | Omaha | NE | 68103 | CNA/Nurse Staffing | $150,225 |
| DTN Staffing Inc | |||||
| 1200 Collins Ave | Mandan | ND | 58554 | CNA/Nurse Staffing | $140,436 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,000 | GovernmentGrantsAmt |
| All Other Contributions | $2,700 | AllOtherContributionsAmt |
| Total Contributions | $5,700 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Resident Revenue | 623000 | $4,840,937 | $4,840,937 |
| Contract Health Servic | 623000 | $189,747 | $189,747 |
| Guest Meals | 900099 | $999 | $999 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,377 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,377 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,033,060 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,278 | TotalRevenueColumnAmt |
| Exclusion | $17,278 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,056,038 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,033,060 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,278 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717 | TotalAmt |
| Program Services | $717 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,280 | TotalAmt |
| Management And General | $293,280 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,257,623 | TotalAmt |
| Program Services | $2,200,522 | ProgramServicesAmt |
| Management And General | $57,101 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,198 | TotalAmt |
| Program Services | $34,198 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,607 | TotalAmt |
| Program Services | $241,607 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,661 | TotalAmt |
| Program Services | $165,626 | ProgramServicesAmt |
| Management And General | $11,035 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,818 | TotalAmt |
| Management And General | $1,818 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,728 | TotalAmt |
| Management And General | $34,728 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,418 | TotalAmt |
| Program Services | $468,147 | ProgramServicesAmt |
| Management And General | $169,271 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $830 | TotalAmt |
| Management And General | $830 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,807 | TotalAmt |
| Program Services | $54,340 | ProgramServicesAmt |
| Management And General | $10,467 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,077 | TotalAmt |
| Management And General | $65,077 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,258 | TotalAmt |
| Program Services | $4,258 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,296 | TotalAmt |
| Program Services | $1,423 | ProgramServicesAmt |
| Management And General | $2,873 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,576 | TotalAmt |
| Program Services | $5,824 | ProgramServicesAmt |
| Management And General | $2,752 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,379 | TotalAmt |
| Program Services | $337,669 | ProgramServicesAmt |
| Management And General | $40,710 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,473 | TotalAmt |
| Program Services | $273,499 | ProgramServicesAmt |
| Management And General | $32,974 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,329 | TotalAmt |
| Management And General | $32,329 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ERC Credit Payback | $248,272 | $248,272 |
| Bad Debt Expenses | $209,068 | $209,068 |
| Food | $168,044 | $168,044 |
| Medical Supplies | $98,927 | $98,927 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,774 | TotalAmt |
| Program Services | $15,393 | ProgramServicesAmt |
| Management And General | $40,381 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,323,160 | TotalAmt |
| Program Services | $4,527,534 | ProgramServicesAmt |
| Management And General | $795,626 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $981,702 | BOYAmt |
| EOY | $1,802,175 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $805,445 | BOYAmt |
| EOY | $446,763 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,078 | BOYAmt |
| EOY | $23,817 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,380 | BOYAmt |
| EOY | $13,990 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $585,211 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $198,843 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $387,755 | BOYAmt |
| EOY | $386,368 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,113,874 | BOYAmt |
| EOY | $10,391,671 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,335,234 | BOYAmt |
| EOY | $13,064,784 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,341 | BOYAmt |
| EOY | $249,655 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,587 | BOYAmt |
| EOY | $13,727 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,841,099 | BOYAmt |
| EOY | $9,910,317 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,177,027 | BOYAmt |
| EOY | $10,173,699 | 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 | $3,158,207 | BOYAmt |
| EOY | $2,891,085 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,158,207 | BOYAmt |
| EOY | $2,891,085 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,335,234 | BOYAmt |
| EOY | $13,064,784 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$267,122 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | $157,839 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $710,542 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $553,961 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,531,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,700 | CurrentTaxYearAmt |
| Total | $2,959,467 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,881,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,648,161 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,343,946 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,435,666 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,033,060 | CurrentTaxYearAmt |
| Total | $21,342,039 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,039,045 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,358,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,897,907 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,967,091 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,038,760 | CurrentTaxYearAmt |
| Total | $24,301,506 | 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 | $1,820,016 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,535,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,057,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,285,121 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,482,649 | CurrentTaxYearAmt |
| Total | $9,181,228 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,820,016 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,535,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,057,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,285,121 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,482,649 | CurrentTaxYearAmt |
| Total | $9,181,228 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $15,120,278 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $352 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $909 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,186 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,842 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,278 | CurrentTaxYearAmt |
| Total | $25,567 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $352 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $909 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,186 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,842 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,278 | CurrentTaxYearAmt |
| Total | $25,567 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,039,397 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,359,612 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,899,093 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,972,933 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,056,038 | CurrentTaxYearAmt |
| Total | $24,327,073 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.62150 | PublicSupportCY509Pct |
| Public Support PY509 | 0.63590 | PublicSupportPY509Pct |
| Investment Income CY | 0.00110 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00040 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,288 | OtherCostOrOtherBasisAmt |
| Depreciation | $29 | DepreciationAmt |
| Book Value | $8,259 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,170 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,641 | DepreciationAmt |
| Book Value | $6,529 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $566,753 | OtherCostOrOtherBasisAmt |
| Depreciation | $195,173 | DepreciationAmt |
| Book Value | $371,580 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $386,368 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Finance Lease ROU Assets | $9,699,026 |
| ERC Receivable | $692,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $10,391,671 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Finance Lease Liability | $9,858,909 |
| Cooperstown Medical Center Payable | $41,408 |
| Cooperstown Medical Center Foundation payable | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,910,317 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,807,766 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$248,272 | OtherRevenueAmt |
| Revenue Not Reported | -$248,272 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,056,038 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,056,038 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,074,888 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,074,888 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $248,272 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $248,272 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,323,160 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The organization acts as custodian for the funds of the nursing facility residents. The funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $13,727 and $7,587 at June 30, 2024 and 2023. |
| Part X, Line 2: | The Care Center 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 Care Center 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 XI, Line 2d - Other Adjustments: | ERC Credit Payback -248,272. |
| Part XII, Line 4b - Other Adjustments: | ERC Credit Payback 248,272. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nicole Lindsey | ||||||||||||||
| CEO/Administrator | $203,991 | $0 | $0 | $0 | $0 | $0 | $8,332 | $0 | $35,468 | $0 | $247,791 | $0 | $0 | $0 |
| Judy Monson | ||||||||||||||
| CFO | $39,598 | $0 | $0 | $0 | $0 | $0 | $128 | $0 | $10,581 | $0 | $50,307 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 3: | Nicole Lindsey's compensation is determined by an agreement of both the board of directors of the Organization and the Cooperstown Medical Center (CMC), an unrelated organization. She is paid by the Organization and thirty percent of her compensation is billed to and reimbursed by CMC for her services to CMC. The amounts reported in Part VII, on Schedule J and on Part IX, line 5 represent all of her compensation including the thirty percent that is billed to CMC. |
| Schedule J, Part II: | The CFO, Judy Monson, is an employee of Cooperstown Medical Center (CMC), an unrelated organization. Judy's compensation is paid by CMC and 30 percent of her compensation is billed by CMC to the Organization. The amounts reported in Part VII and on schedule J represent 30 percent of her compensation. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Nicole Lindsey and Judy Monson have a business relationship. |
| Form 990, Part VI, Section A, line 6 | Members consist of those persons who are 18 years of age or above residing in the area served by the Griggs County Nursing Home. |
| Form 990, Part VI, Section A, line 7a | Members elect the members of the governing body. |
| Form 990, Part VI, Section A, line 8b | The organization's bylaws allows for an Executive Committee. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is presented for review and approval to the Board of Directors electronically or during a regularly scheduled board meeting. The acting CEO/Administrator and the contracted financial service provider review the Form 990 prior to filing with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Board members, senior management, and employees may not use their positions and affiliations with the Griggs County Nursing Home for personal benefit, and are required to disclose actual and potential conflicts related to any financial or business interests that may impact operations of the Cooperstown Medical Center & Griggs County Nursing Home. Upon disclosure of a potential conflict of interest and all material facts, the board member, or CEO making such disclosure is asked to leave while the item is discussed and voted upon. The remaining board or committee members decide if a conflict of interest exists. In the case of disclosure by employees, the Administrator/CEO determines based on the facts and circumstances disclosed if a conflict exists. In matters related to a board member or the CEO, the chairman of the board, and in matters related to an employee, the Administrator/CEO shall if appropriate appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, they shall determine if a more advantageous transaction or arrangement is available which would not give rise to a conflict of interest. |
| Form 990, Part VI, Section B, line 15 | The Administrator, Nicole Lindsey, was compensated for her services to the Organization as well as her services to Cooperstown Medical Center (CMC), an unrelated organization. Her compensation was determined by an agreement between both the Organization's board of directors and that of CMC. Thirty percent of her compensation is billed to and reimbursed by CMC. The CFO, Judy Monson, is an employee of Cooperstown Medical Center (CMC), an unrelated organization. Judy's compensation is determined by the Nicole Lindsey (Administrator for the Organization and CEO for CMC) and in part based on the ND Hospital Association Annual Salary surveys. She is paid by CMC and 30 percent of her compensation is billed by CMC to the Organization. The amounts reported in Part VII and on schedule J represent 30 percent of her compensation. |
| Form 990, Part VI, Section C, line 19 | All governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990, Part IX, line 11g | Contracted Services: Program service expenses 460,889. Management and general expenses 166,301. Fundraising expenses 0. Total expenses 627,190. Consultant Fees: Program service expenses 7,258. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,258. Other Fees: Program service expenses 0. Management and general expenses 2,970. Fundraising expenses 0. Total expenses 2,970. |