GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION (EIN 62-1691489)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-12
- IRS object ID
- 202341329349303104
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule J
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-12T09:58:50-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | 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 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621691489 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Governmental and Educational | BusinessNameLine1Txt |
| Business Name Line2 | Assistance Corporation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GOVE | BusinessNameControlTxt |
| Phone | 9528370542 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11180 Zealand Ave N | AddressLine1Txt |
| City | Champlin | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55316 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dewey Pettit | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 9528370542 | PhoneNum |
| Signature | 2023-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Dewey | PersonFirstNm |
| Person Last | Pettit | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2023-05-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vista Prairie Communities | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | James E Bettendorf | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11180 Zealand Ave N | AddressLine1Txt |
| City | Champlin | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55316 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $37,232,255 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.vistaprairie.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | AR | LegalDomicileStateCd |
| Activity Or Mission | Transform lives, providing compassionate care and joy-filled environments | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 889 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,088,352 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,123,958 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,676,571 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,600,822 | CYProgramServiceRevenueAmt |
| PY Investment Income | $27,555 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,728 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $3,496,747 | CYOtherRevenueAmt |
| PY Total Revenue | $32,792,478 | PYTotalRevenueAmt |
| CY Total Revenue | $37,232,255 | 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 | $15,607,446 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,827,649 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,391,637 | PYOtherExpensesAmt |
| CY Other Expenses | $16,429,613 | CYOtherExpensesAmt |
| PY Total Expenses | $29,999,083 | PYTotalExpensesAmt |
| CY Total Expenses | $34,257,262 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,793,395 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,974,993 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $65,629,127 | TotalAssetsBOYAmt |
| Total Assets EOY | $73,286,933 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,381,982 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $70,421,266 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $247,145 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,865,667 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We engage our employees to help older adults attain exceptional lifestyles, while practicing responsible stewardship of our resources. Our five core values are: Caring, Respect, Collaboration, Innovation, and Stewardship. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $27,839,930 | ExpenseAmt |
| Revenue | $32,600,822 | RevenueAmt |
| Desc | Vista Prairie Communities (VPC) served 896 residents and employed a staff of 449 in FY2022. The organization has developed and maintained ten limited liability companies (LLC's) that currently own nine facilities, providing services for low-income residents, senior assisted living, independent living and memory care housing. VPC's locations are in four states: Minnesota, Iowa, Ohio and Wisconsin. The tenth LLC, Vista Prairie Management, is the operating entity overseeing all the other single asset LLC operations.(Continue on Schedule O)VPC was incorporated in 1997 as a nonprofit organization for charitable purposes under its original name Governmental & Educational Assistance Corporation. In 2022, we provided $3.4 million in charitable support to qualifying residents in various public assistance programs. VPC is dedicated to the highest possible quality, striving to provide innovative and relevant services through collaborative partnerships; making a significant difference in the lives of those we serve and their loved ones. For more information, visit www.vistaprairie.org. The Vision of Vista Prairie Communities is to continually evolve to enrich the lives of those we are called to serve and to meet the growing needs of the greater community. To accomplish our mission and vision, we have organized as limited liability corporations serving older adults.Vista Prairie at Brentwood, LLC, operates a 47-unit assisted living senior housing facility offering assisted living and memory care and located in Rice Lake, Wisconsin. Vista Prairie at Fieldcrest, LLC, operates an 81-unit assisted living senior housing facility offering assisted living and memory care and located in Sheldon, Iowa. Vista Prairie at Garnette Gardens, LLC, operates an 86-unit senior living housing facility offering assisted living and memory care located in Redwood Falls, Minnesota. Vista Prairie at Goldfinch Estates, LLC, operates a 134-unit senior housing facility that includes assisted living and a memory care facility in Fairmont, Minnesota. Vista Prairie at Monarch Meadows, LLC, operates a 100-unit senior housing facility providing assisted living and care suites located in North Mankato, Minnesota. Vista Prairie at Copperleaf, LLC, operates an 82-unit senior living facility offering assisted living and memory care in Willmar, Minnesota. Vista Prairie at Windmill Ponds, LLC, operates a 65-unit assisted living facility located in Alexandria, Minnesota. River Heights Assisted Living, LLC, operates a 60-unit assisted living and memory care facility in South Saint Paul, Minnesota. Emerald Village-GEAC, LLC, operates a 100-unit independent senior living and 30-unit assisted living campus located in North Olmsted, Ohio.We are pleased to report Program Service Accomplishments in three of the components of our stewardship strategic priority, amid a productive year of service. Future stability and growth: The addition of Vista Prairie at Brentwood has helped to accomplish a key objective to grow our network of senior care communities. Vista Prairie ranks 124th in total units and 23rd for the largest multi-site, Assisted Living units in LeadingAge's Ziegler 2022 Survey.High quality services: Each of our Minnesota communities completed the first round of surveys under the new assisted living licensing law administered by the Minnesota Department of Health. Strong financial position: We surpassed our budgeted operating margin for the year, thanks to successful efforts to build occupancy and careful cost control. This financial security enabled our communities to provide compassionate care in joy-filled environments. | Desc |
| Total Program Service Expenses | $27,839,930 | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | 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 | Yes (1) | 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 | 140 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 889 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | Yes (1) | 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 | Dewey Pettit | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9528370540 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11180 Zealand Ave N | AddressLine1Txt |
| City | Champlin | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55316 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Morris E Knopf | |||||||
| Chair | 3.00 | Yes (X) | Yes (X) | $32,500 | $0 | $0 | |
| Denice Jasper | |||||||
| Vice Chair | 3.00 | Yes (X) | Yes (X) | $31,500 | $0 | $0 | |
| Jim Ehrenberg | |||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $31,500 | $0 | $0 | |
| Jean Bey | |||||||
| Secretary | 3.00 | Yes (X) | Yes (X) | $30,500 | $0 | $0 | |
| Rose Agnew | |||||||
| Director | 3.00 | Yes (X) | $29,500 | $0 | $0 | ||
| William Green | |||||||
| Director | 3.00 | Yes (X) | $29,500 | $0 | $0 | ||
| James E Bettendorf | |||||||
| Chief Executive Officer | 40.00 | Yes (X) | $338,623 | $0 | $40,167 | ||
| Anne Petersmeyer | |||||||
| COO | 40.00 | Yes (X) | $193,460 | $0 | $4,070 | ||
| Scott Hamman | |||||||
| CAO | 40.00 | Yes (X) | $158,911 | $0 | $41,694 | ||
| Dewey Pettit | |||||||
| CFO | 40.00 | Yes (X) | $103,553 | $0 | $5,379 | ||
| Jeff Smith | |||||||
| VP of External Relations | 40.00 | $140,926 | $0 | $26,818 | Yes (X) | ||
| Melissa Plachecki | |||||||
| Organizational Dir, Health Care | 40.00 | $118,026 | $0 | $14,492 | Yes (X) | ||
| Reed Mainquist | |||||||
| Controller | 40.00 | $110,509 | $0 | $18,145 | Yes (X) | ||
| Jennifer Marcus | |||||||
| Executive Director | 40.00 | $101,307 | $0 | $3,809 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,450,315 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,574 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Senior Care Solutions | |||||
| PO Box 2283 | Stillwater | MN | 55082 | Temp Staffing | $438,141 |
| St Augustine Manor | |||||
| 7801 Detroit Ave | Cleveland | OH | 44102 | Property Management | $324,129 |
| GrapeTree Medical Staffing LLC | |||||
| PO Box 5340 | Sioux Falls | SD | 57117 | Temp Staffing | $279,835 |
| New Horizon Foods | |||||
| PO Box 860246 | Minneapolis | MN | 55486 | Food Service Provider | $221,659 |
| Eldermark Software | |||||
| PO Box 1261 | JamesTown | ND | 58402 | Billing Software Provider | $128,094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,051,198 | GovernmentGrantsAmt |
| All Other Contributions | $72,760 | AllOtherContributionsAmt |
| Total Contributions | $1,123,958 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Resident Rent & Service Income | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $32,367,857 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,367,857 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $232,965 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $232,965 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,600,822 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,728 | TotalRevenueColumnAmt |
| Exclusion | $10,728 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Employee Retention Credit | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,496,747 | TotalRevenueColumnAmt |
| Exclusion | $3,496,747 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,496,747 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,232,255 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,600,822 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,507,475 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,198,010 | TotalAmt |
| Management And General | $1,198,010 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,066,105 | TotalAmt |
| Program Services | $11,521,421 | ProgramServicesAmt |
| Management And General | $1,544,684 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,598 | TotalAmt |
| Program Services | $130,455 | ProgramServicesAmt |
| Management And General | $32,143 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,202,966 | TotalAmt |
| Program Services | $1,518,535 | ProgramServicesAmt |
| Management And General | $684,431 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,197,970 | TotalAmt |
| Program Services | $809,864 | ProgramServicesAmt |
| Management And General | $388,106 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,871 | TotalAmt |
| Management And General | $193,871 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,503 | TotalAmt |
| Management And General | $86,503 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,627 | TotalAmt |
| Management And General | $269,627 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,092,032 | TotalAmt |
| Program Services | $3,410,160 | ProgramServicesAmt |
| Management And General | $681,872 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,236 | TotalAmt |
| Management And General | $279,236 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $868,421 | TotalAmt |
| Program Services | $778,908 | ProgramServicesAmt |
| Management And General | $89,513 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,270,011 | TotalAmt |
| Program Services | $2,171,134 | ProgramServicesAmt |
| Management And General | $98,877 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,836 | TotalAmt |
| Management And General | $42,836 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,496,897 | TotalAmt |
| Program Services | $2,455,191 | ProgramServicesAmt |
| Management And General | $41,706 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,807,933 | TotalAmt |
| Program Services | $2,652,666 | ProgramServicesAmt |
| Management And General | $155,267 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,964 | TotalAmt |
| Program Services | $340,525 | ProgramServicesAmt |
| Management And General | $58,439 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food Expense | $1,635,589 | $1,635,589 | |
| Bad Debt Expense | $114,651 | $114,651 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $873,042 | TotalAmt |
| Program Services | $415,482 | ProgramServicesAmt |
| Management And General | $457,560 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,257,262 | TotalAmt |
| Program Services | $27,839,930 | ProgramServicesAmt |
| Management And General | $6,417,332 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,910,997 | BOYAmt |
| EOY | $13,566,819 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $901,434 | BOYAmt |
| EOY | $4,564,095 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $719,321 | BOYAmt |
| EOY | $766,449 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $87,794,057 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,557,554 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,884,356 | BOYAmt |
| EOY | $48,236,503 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,068,823 | BOYAmt |
| EOY | $4,184,489 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,144,196 | BOYAmt |
| EOY | $1,968,578 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,629,127 | BOYAmt |
| EOY | $73,286,933 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,474,622 | BOYAmt |
| EOY | $3,432,623 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $100,000 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,508,630 | BOYAmt |
| EOY | $38,292,902 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,817,327 | BOYAmt |
| EOY | $26,607,965 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $329,870 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,251,533 | BOYAmt |
| EOY | $1,987,776 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,381,982 | BOYAmt |
| EOY | $70,421,266 | 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 | $237,145 | BOYAmt |
| EOY | $2,855,667 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,145 | BOYAmt |
| EOY | $2,865,667 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,629,127 | BOYAmt |
| EOY | $73,286,933 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,974,993 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$356,471 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 Minus2 Years | $37,204 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,088,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,123,958 | CurrentTaxYearAmt |
| Total | $4,249,514 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,106,448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,784,481 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,861,053 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,676,571 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $36,097,569 | CurrentTaxYearAmt |
| Total | $151,526,122 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,106,448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,784,481 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,898,257 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,764,923 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,221,527 | CurrentTaxYearAmt |
| Total | $155,775,636 | 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) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $155,775,636 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,468 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,728 | CurrentTaxYearAmt |
| Total | $125,652 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,468 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28,275 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,728 | CurrentTaxYearAmt |
| Total | $125,652 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,124,374 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,811,736 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,939,725 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,793,198 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,232,255 | CurrentTaxYearAmt |
| Total | $155,901,288 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99920 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99910 | PublicSupportPY509Pct |
| Investment Income CY | 0.00080 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00090 | 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 | $1,796,984 | OtherCostOrOtherBasisAmt |
| Book Value | $1,796,984 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $76,462,835 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,411,191 | DepreciationAmt |
| Book Value | $44,051,644 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,872,385 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,626,215 | DepreciationAmt |
| Book Value | $1,246,170 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,661,853 | OtherCostOrOtherBasisAmt |
| Depreciation | $520,148 | DepreciationAmt |
| Book Value | $1,141,705 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,236,503 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Security deposits | $413,439 |
| Operating Lease | $1,574,337 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,987,776 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The Organization 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 Organization 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| James E Bettendorf | ||||||||||||||
| Chief Executive Officer | $291,373 | $0 | $47,250 | $0 | $0 | $0 | $11,227 | $0 | $28,940 | $0 | $378,790 | $0 | $0 | $0 |
| Scott Hamman | ||||||||||||||
| CAO | $150,911 | $0 | $8,000 | $0 | $0 | $0 | $6,555 | $0 | $35,139 | $0 | $200,605 | $0 | $0 | $0 |
| Anne Petersmeyer | ||||||||||||||
| COO | $187,460 | $0 | $6,000 | $0 | $0 | $0 | $4,070 | $0 | $0 | $0 | $197,530 | $0 | $0 | $0 |
| Jeff Smith | ||||||||||||||
| VP of External Relations | $132,926 | $0 | $8,000 | $0 | $0 | $0 | $0 | $0 | $26,818 | $0 | $167,744 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 7 | FormAndLineReferenceDesc |
| Explanation | The bonuses for Executive Team were discretionary based on their performance, issues faced and resolved during the prior year, and the financial situation of Vista Prairie Communities and its affiliates. In addition, an informal review was done with consultants regarding compensation issues for 501(c)(3) organizations and certain published surveys. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| Dakota County Community Development Agency MN | ||||||||
| A | 411253302 | 000000000 | 2014-03-14 | $3,370,000 | Refinance bonds issued 2/26/09 | 0 | 0 | 0 |
| City of Redwood Falls MN | ||||||||
| B | 416005484 | 000000000 | 2012-12-06 | $7,805,000 | Refinance bonds issued 12/23/09 for senior housing project | 0 | 0 | 0 |
| City of North Mankato MN | ||||||||
| C | 416005423 | 000000000 | 2014-11-12 | $7,155,000 | Refinance debt issued 4/22/2005 | 0 | 0 | 0 |
| Cleveland-Cuyahoga County Port Authority OH | ||||||||
| D | 341029691 | 186103HF7 | 2014-11-18 | $14,975,710 | Refinance of senior housing, assisted living & memory care issued 6/8/2006 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $3,370,000 | $11,673 | $3,358,327 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $7,805,000 | $156,100 | $7,648,900 | 2012 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,941,300 | ||
| C | $7,155,000 | $143,100 | $7,011,900 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,099,730 | ||
| D | $14,975,710 | $14,573,021 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | $3,679,175 | $103,175 | $299,514 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Business Name Line2HedgeProviderName/BusinessNameLine2Txt | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| C | 0 | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) | |||
| Huntington National | ||||||||||||
| D | 0 | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | Bank | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Date Rebate Computation Performed | FormAndLineReferenceDesc |
| Explanation | Issuer Name: Dakota County Community Development Agency, MN Date the Rebate Computation was Performed: 02/28/2019 Issuer Name: City of Redwood Falls, MN Date the Rebate Computation was Performed: 12/06/2017 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| City of Fairmont Minnesota | ||||||||
| A | 416005147 | 000000000 | 2015-05-21 | $5,000,000 | Refinance bonds issued 5/1/2012 | 0 | 0 | 0 |
| City of Sherburn Minnesota | ||||||||
| B | 416005541 | 000000000 | 2015-05-21 | $5,229,000 | Refinance bonds issued 5/1/2012 | 0 | 0 | 0 |
| Lakes Area Economic Development Authority | ||||||||
| C | 200299143 | 000000000 | 2014-07-17 | $5,280,000 | Refund bonds issued 7/20/05 with building remodel | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $802,994 | $5,000,000 | $100,000 | $4,900,000 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $839,826 | $5,229,000 | $104,580 | $5,124,306 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | $114 |
| C | $1,227,647 | $5,280,000 | $105,600 | $4,521,579 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | $652,821 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 3 | Emerald Village-GEAC, LLC, entered into a management agreement with St. Augustine Manor, an Ohio nonprofit corporation, to provide management services. The amount paid during the year ended June 30, 2022 was $193,871. |
| Form 990, Part VI, Section A, line 8b | There are no committees with the authority to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11b | The organization's CEO reviews the draft Form 990. In addition, a copy of the draft Form 990 is provided to the full board prior to filing. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy covers the board members and officers of the organization. The President and Chair review potential conflicts. If an individual has a conflict they may participate in discussions, but must remove themselves during voting. |
| Form 990, Part VI, Section B, line 15a | Compensation for the Chief Executive Officer is determined by the Board of Directors. Compensation for the Chief Financial Officer is determined by the Chief Executive Officer. The compensation for meetings and special activities or services for the Board of Directors is determined by the Board of Directors. Comparability data, including an analysis and review of special services and activities performed by Directors and market rates for the performance of such services and activities, is used to determine board compensation as well as officer compensation and the process is documented. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part IX, line 11g | Professional Services: Program service expenses 320,565. Management and general expenses 366,687. Fundraising expenses 0. Total expenses 687,252. Purchased Services: Program service expenses 2,451,315. Management and general expenses 313,278. Fundraising expenses 0. Total expenses 2,764,593. Maintenance and Repairs: Program service expenses 638,280. Management and general expenses 1,907. Fundraising expenses 0. Total expenses 640,187. |
| Form 990, Part XI, line 9: | Change in fair value of interest rate swap 62,736. Loss on refinancing of debt -419,207. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| Monarch Meadows-GEAC LLC | |||||||||
| 2135 Lor Ray Drive | North Mankato | MN | 56003 | 411970657 | Assisted living | MN | $3,754,288 | $4,879,427 | Vista Prairie Communities |
| Fieldcrest-GEAC LLC | |||||||||
| 2501 E 6th Street | Sheldon | IA | 51201 | 421519910 | Assisted living | IA | $3,655,662 | $7,027,371 | Vista Prairie Communities |
| Garnette Gardens-GEAC LLC | |||||||||
| 511 South Dekald Street | Redwood Falls | MN | 56283 | 411980868 | Assisted living | MN | $4,430,958 | $5,553,354 | Vista Prairie Communities |
| St Clarence-GEAC LLC | |||||||||
| 30344 Lorain Road | North Olmsted | OH | 44070 | 202586088 | Assisted living | OH | $4,241,778 | $11,511,787 | Vista Prairie Communities |
| Windmill Ponds-GEAC LLC | |||||||||
| 715 Victor Street | Alexandria | MN | 56308 | 411964961 | Assisted living | MN | $2,716,992 | $3,881,478 | Vista Prairie Communities |
| Goldfinch Estates-GEAC LLC | |||||||||
| 850 Goldfinch Street | Fairmont | MN | 56031 | 412020934 | Assisted living | MN | $6,718,683 | $10,926,976 | Vista Prairie Communities |
| River Heights Assisted Living | |||||||||
| 744 19th Ave | South St Paul | MN | 55075 | 411922184 | Assisted living | MN | $3,088,604 | $3,117,434 | Vista Prairie Communities |
| Copperleaf-GEAC LLC | |||||||||
| 1550 1st Street North | Willmar | MN | 56201 | 412013671 | Assisted living | MN | $4,874,141 | $8,146,184 | Vista Prairie Communities |
| Vista Prairie Management LLC | |||||||||
| 7900 Excelsior Boulevard Suite 250 | Hopkins | MN | 55343 | 451206462 | Management Company | MN | $2,085,828 | $0 | Vista Prairie Communities |
| Vista Prairie at Brentwood LLC | |||||||||
| 633 Cameron Rd | Rice Lake | WI | 54868 | 850679000 | Assisted living | WI | $2,835,420 | $6,826,759 | Vista Prairie Communities |