2023-07-06T12:34:15-05:00 2022-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-01-01 237181360 Living Well Disability Services LIVI 6516888808 1168 Northland Drive Mendota Heights MN 55120 Ghazi Akailvi Chief Financial Officer 6516888808 2023-06-23 1 Ghazi Akailvi 999009999 1 Deb Nelson CPA P01264758 6122536500 2023-05-23 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Thomas Gillespie 1168 Northland Drive Mendota Heights MN 55120 26697917 0 X www.livingwell.org X 1972 MN Transforms lives of people impacted by disabilities through delivery of exceptional services 14 14 604 530 0 0 1513473 899675 23496658 24638126 322528 1030805 -81030 -112882 25251629 26455724 0 0 0 0 19701966 20561419 0 0 355831 6295862 7043678 25997828 27605097 -746199 -1149373 24168704 22234616 2777026 3730652 21391678 18503964 X Living Well Disability Services transforms the lives of people impacted by disabilities through the delivery of exceptional services. 0 1 23642211 23418169 Started by families as a children's home in 1972, Living Well Disability Services continues to set the gold standard for residential and 24/7 supports for people with intellectual, physical, and developmental disabilities. Homes are located in Dakota, Hennepin, Isanti, Ramsey, Sherburne, and Wright Counties. Living Well Disability Services is leveraging technology to better support independence for people who we serve. (Continued on Schedule O)Well trained, full- and part-time staff provide exceptional individualized support so that each person can live well. Living Well Disability Services serves a broad spectrum of people with intellectual, developmental, and physical disabilities such as cerebral palsy, Down syndrome, multiple sclerosis, autism, and brain injury. These may be complicated by health issues related to aging, diabetes, Alzheimer's, medical fragility, and other chronic Health conditions. We also support people who have dual diagnoses of intellectual disabilities and mental health concerns. 995046 1219957 Customized Services: Living Well Disability Services provides in-home services and supports to individuals and their families, an average of 55 people per month with an average of 2,189 total hours per month of service. Customized services include licensed in-home family support (IHFS), independent living services (ILS), and semi-independent living services (SILS) for individuals in Dakota, Ramsey, Hennepin, and Washington Counties. 24637257 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 34 0 1 604 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X X Ghazi Akailvi 6512425113 1168 Northland Drive Mendota Heights MN 55120 Paul Hillen Chair 0.80 0.00 X X 0 0 0 Kevin Pleasant Vice Chair 0.80 0.00 X X 0 0 0 Michael Morrow Treasurer 0.80 0.00 X X 0 0 0 JoAnne Zoff Secretary 0.80 0.00 X X 0 0 0 Melissa Bayne Director 0.80 0.00 X 0 0 0 Dennis Jolley At Large Director 0.80 0.00 X 0 0 0 Anne Losby At Large Director 0.80 0.00 X 0 0 0 Nicolas Tiziou Director 0.80 0.00 X 0 0 0 Jay Johnson Director 0.80 0.00 X 0 0 0 Dawn Kessler Director 0.80 0.00 X 0 0 0 Kevin Fossum Director 0.80 0.00 X 0 0 0 Judy Marder Director 0.80 0.00 X 0 0 0 Vince Opat Director 0.80 0.00 X 0 0 0 Kevin Reilly Director 0.80 0.00 X 0 0 0 Thomas Gillespie President/CEO 40.00 0.00 X 220632 0 26960 Rodney Carlson Chief Operating Officer 40.00 0.00 X 160953 0 7641 Ghazi Akailvi Chief Financial Officer 40.00 0.00 X 163923 0 7450 James Karbar Assistant Program Manager 50.00 0.00 X 146635 0 12025 Uriah Gbangatoe Direct Support Professional 50.00 0.00 X 123474 0 5322 Ibrahim Jalloh Assistant Program Manager 50.00 0.00 X 107915 0 14993 Hammed Bakare Assistant Program Manager 50.00 0.00 X 101137 0 1946 Elizabeth Oboh Direct Support Professional 50.00 0.00 X 100339 0 693 1125008 0 77030 9 0 1 0 GrapeTree Medical Staffing 2501 Boji Bend Dr Ste 100 Milford IA 51351 Temporary Services 1070452 J Zac Inc 5249 Ogren Ave NE St Michael MN 55376 Construction 316748 Le Courage Staffing 6900 78th Ave N Ste F Minneapolis MN 55445 Temporary Services 298028 Kingwood Management 14520 61st Court N Stillwater MN 55082 Property Management 263674 Health Counseling Services 7851 Metro Pkwy Bloomington MN 55425 Contract Nursing Services 220976 14 307119 592556 899675 Program Services 621610 24623849 24623849 14277 14277 24638126 314880 314880 822120 106195 715925 715925 715925 23116 307119 135998 -112882 -112882 26455724 24638126 0 917923 580014 25058 530197 24759 16623707 15818915 607341 197451 484939 462470 16123 6346 1595984 1484920 90897 20167 1276775 1175829 84445 16501 2133 2133 48577 27079 21498 80576 77950 2626 82764 29213 49313 4238 334082 226891 95701 11490 1698604 1601505 95886 1213 12200 12200 917683 872842 44841 118059 103903 14156 Employee Costs 1703932 827811 861028 15093 Food and Health Supplie 978590 977320 1178 92 Community and Home Acti 481923 468529 13261 133 Licenses 469838 423163 35601 11074 114717 33859 36210 44648 27605097 24637257 2612009 355831 1449546 1181404 9340 10273 2117229 2230703 416819 868117 23235564 14902291 8291564 8333273 11114630 8943034 769576 667812 24168704 22234616 1894334 2398828 30000 182692 183366 700000 1118458 2777026 3730652 X 20707364 17795746 684314 708218 21391678 18503964 24168704 22234616 X -1149373 -1664493 -73848 X 0 1 X 1 0 X 597481 661842 863344 1513473 899675 4535815 19891639 20734372 22874845 23512865 24661242 111674963 20489120 21396214 23738189 25026338 25560917 116210778 163159 68142 43611 43899 108489 427300 0 163159 68142 43611 43899 108489 427300 115783478 192365 242979 216572 337621 314880 1304417 192365 242979 216572 337621 314880 1304417 20681485 21639193 23954761 25363959 25875797 117515195 0.98530 0.98630 0.01110 0.01020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 778545 -53930 19012 7034 698569 675543 127798 16201 8595 778545 647907 9000 43432 18726 6070 675543 615536 4365 61294 24587 8701 647907 545991 100000 -3000 20203 7252 615536 0.22640 0.77360 0.00000 1 0 2108790 2108790 17201737 11767631 5434106 2027263 1732275 294988 1897774 1402385 495389 8333273 X 24768251 -1664493 -22980 -1687473 26455724 0 26455724 27655965 73848 73848 27582117 22980 22980 27605097 Part V, Line 4: Distributions from endowment funds are used to improve quality of life for those served by the organization, provide exceptional staff training, and capital improvements. Part X, Line 2: The Organization believes 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. Part XI, Line 2d - Other Adjustments: Indirect Fundraising Expenses in Expenses for Tax Purposes -22,980. Part XII, Line 2d - Other Adjustments: Change in Accounting Principal 73,848. Part XII, Line 4b - Other Adjustments: Indirect Fundraising Expenses in Revenue on Financial Statements 22,980. Gala 330235 307119 23116 122969 367 12662 330235 307119 23116 122969 367 12662 135998 -112882 X X 0 0 0 0 0 0 0 0 0 Thomas Gillespie President/CEO 194088 0 9950 0 16594 0 3614 0 23346 0 247592 0 0 0 Ghazi Akailvi Chief Financial Officer 143921 0 0 0 20002 0 6488 0 962 0 171373 0 0 0 Rodney Carlson Chief Operating Officer 148117 0 11531 0 1305 0 7641 0 0 0 168594 0 0 0 James Karbar Assistant Program Manager 143113 0 808 0 2714 0 3324 0 8701 0 158660 0 0 0 Form 990, Part III, line 3 In 2022, although COVID-19 did not disappear, its impact on Living Well's operations was less severe than that in earlier years. It continued to adversely affect Living Wells operations and the services it provides to the people it serves. Due to the physical and medical vulnerabilities of the people we serve, normal operations at LWDS have continued to be altered. Impact on people we serve: As part of their pre-COVID day routine, most of the people we serve went to Day Service providers where they performed jobs suited to their skills. This provided them with a sense of purpose and some monetary reward. In 2022, some of these Day Service providers had re-opened due to the weakening of the COVID virus and the people we serve were able to resume vising the Day service. Visits from family and friends, which were a treasured part of the lives of the people we serve, also increased in 2022, as the social distancing guidelines from the state of Minnesota were relaxed. Finally, in 2022, other community activities such as going to parks, libraries, and ball games had had also resumed, creating a positive impact on the quality of life of the people we serve. Impact on Gala: In 2021, we held a Gala event which was a hybrid between virtual and in person gatherings. The event was streamed online for people who could not attend in person; however, there was a physical gathering where donors and other stakeholders met and were able to share a meal and comingle. In 2022, we returned to the usual in person format and the annual Gala was held fully as an in-person event and met our fundraising goals. The event was also streamed online as in the last year. In 2021, the Annual Family Fun Day was cancelled due to weather; but in 2022, the Family Fun Day was held in its usual joyous manner in an outdoors park in the Como neighborhood. Uncertainty and volatility: Compared to pre-COVID years, the financial picture continued to be uncertain during 2022. In 2022, certain expenses were significantly higher than 2021. The extreme shortage of staffing put Living Well in a place where it had to offer several salary augmentations to the regular staff to work in certain homes. Despite strong recruitment efforts, staff vacancies forced us to use staff from Temporary agencies and it created a significant unbudgeted variance in our staffing costs. Positives that have stemmed from the pandemic: People have continued to volunteer to provide services such as cooking freezer meals, preparing PPE equipment, and making deliveries to homes. After working mostly in a remote fashion, most administrative functions of Living Well have started to shift to a hybrid model, where all staff members are working, in person, at the office a few days a week. Preparing for the future: As 2022 ended, Living Well had experienced one of a few years where net operating losses were experienced. The leadership team studied the reasons for this in depth and a deficit-reduction plan was created. This plan was approved by the Board of Directors, and we look forward to implementing it in full and returning to a more profitable net operating income level. Form 990, Part VI, Section A, line 1a The Executive Committee includes the officers of the board, the immediate Past Chair when there is one, and one or two at-large directors. The Executive Committee has the powers and duties vested in it as determined by the Board of Directors. The Executive Committee may act in intervals between meetings of the board. The Executive Committee is subject at all times to the control and discretion of the Board of Directors. Form 990, Part VI, Section B, line 11b Before it was filed, Form 990 was reviewed on a line-by-line basis by the CFO and then reviewed by the CEO. A public disclosure copy of Form 990 was then forwarded to the Board of Directors for review prior to submission with the IRS. Form 990, Part VI, Section B, line 12c The conflict-of-interest documents are completed annually with a review by the President/CEO and Chair of the Board of Directors. The conflict-of-interest policy applies to the President/CEO and all members of the Board of Directors. Any person with a conflict will remove themselves from discussion, if applicable and/or refrain from voting on any action item where a conflict exists. Form 990, Part VI, Section B, line 15 The compensation of the President/CEO is determined by the Board of Directors. Annually, Living Well Disability Services conducts a salary study on the position and salary ranges. This includes reviewing salary data for similar organizations in the industry and metropolitan area from a variety of sources. The salary study was reviewed by the Executive Committee and presented to the Board of Directors. The Board of Directors determines any additional compensation based on performance. The salary survey is documented. This process was most recently undertaken in 2021. The compensation of the Chief Financial Officer and Chief Operating Officer are determined by the President/CEO. Annually, Living Well Disability Services conducts a salary study on all positions and salary ranges. This includes reviewing salary data for similar organizations in the industry and metropolitan area from a variety of sources. The salary ranges and compensation matrix for all positions are approved by the Board of Directors. This process was most recently undertaken in 2021. 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. The organization makes its audited financial statements and Form 990's available on its website. Form 990, Part XI, line 9: Change in Accounting Principal -73,848. Dakota's Adults 1168 Northland Drive Mendota Heights MN 55120 411328798 Deveopmental Disabilities Residential Service Provider MN 501(c)(3) Line 12a, I Living Well Disability Services 1 Orono Woodlands Inc PO Box 507 Long Lake MN 55356 411385627 Deveopmental Disabilities Residential Service Provider MN 501(c)(3) Line 10 Living Well Disability Services 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0