2023-08-03T14:55:37-05:00 2022-09-30 411765929 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2021-10-01 411263433 Knute Nelson KNUT 3207636653 2209 Jefferson St Ste 201 Alexandria MN 56308 Mark Anderson President/CEO 3207636653 2023-08-02 1 Mark Anderson 999009999 Kim Hunwardsen CPA P00484560 6122536500 2023-08-02 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X Mark Anderson 2209 Jefferson St Ste 201 Alexandria MN 56308 49533706 0 9386 X www.knutenelson.org X 1969 MN Operation of nursing home and senior services 9 9 868 250 1351497 19908 5618588 1354602 39544983 46558335 119216 152484 781193 1351497 46063980 49416918 99927 123383 0 0 24931017 30428918 0 0 159787 15513065 16624076 40544009 47176377 5519971 2240541 66926254 69194088 48859490 50022846 18066764 19171242 X The mission of Knute Nelson is to enrich the lives of everyone we serve. We have five core values - Christian Heritage, Valuing People, Customer-Focused Excellence, Community Engagement and Stewardship. 0 0 33085511 123383 46558335 Knute Nelson, an affiliate of Evangelical Lutheran Church of America, served over 8,500 older adults throughout their care continuum in 2022. This expansive continuum of care includes: Care Center, Short-Term Rehab Center, Skilled Memory Care, Assisted Living, Enhanced Assisted Living, Memory Care Assisted Living, Senior Living, Out-Patient Therapy, Wellness, Home Care, Home Health, Hospice, Population Health, Telehealth, Management Consulting, Pioneer Grill and Catering. Partnerships extend the breadth and depth of services such as Ethos Home Care and Hospice in Fargo-Moorhead; Alexandria Area YMCA in Alexandria; Franciscan Sisters of Little Falls; Crystal Brook Senior Living in Park Rapids; Pelican Valley Senior Living in Pelican Rapids; Centrex Rehab in Bloomington; and Care Ventures Cooperative in Dassel.Knute Nelson, and its managed partners, has 1,000+ employees and over 250 volunteers making it one of the top four employers in Alexandria. Within the skilled nursing facility, we have a short-term rehab unit, rehabilitation program, and care suites for end-of-life programming. We also have a wellness program that provides classes for residents, activities, and a chaplaincy program; all which enhance their quality of living. Our chaplaincy program is guided by Christian principles. All faiths are celebrated here and our chaplain provides a wide range of spiritual care through worship service, bible study groups, and resident and family support.The skilled nursing facility has the capacity to serve 83 individuals with their short- and long-term nursing and therapy needs. An increasing area of focus is our short-term rehab center where individuals receive necessary physical, speech, and occupational therapies and return back to their home. Knute Nelson accepts all payor sources: Medicare, Medicaid, insurance, and private pay. If a resident is unable to pay for their services, we will work with them to find a means to pay for their services and help them facilitate the application process for medical assistance through family members, Knute Nelson and Horizon Public Health Social Services. The goal of the Knute Nelson Home Health Care program is to help individuals stay in their own home as long as possible. We are able to help individuals of any age with non-clinical needs as well as skilled nursing services, physical, speech and occupational therapies, IV therapy, wound care, home health aide, or assessment and management of their medical needs. We serve individuals throughout 43 counties throughout the Central and West Central Regions of Minnesota and Eastern North Dakota. Knute Nelson Hospice cares for people with life-limiting illnesses utilizing a holistic approach, including medical, physical, emotional, social and spiritual care for patients and families. Hospice provides a wide range of services from skilled nursing, medication and pain management, home health aides, physical therapy, occupational therapy, social workers and Chaplains. Additionally, enriching services such as massage, therapeutic music and healing touch are provided. Hospice is provided wherever the patient calls home--in their own homes, nursing facilities or other housing locations. Bereavement services and follow-up care are also a part of the hospice program. Our assisted living facility, Nelson Gables, promotes independence, security and quality of life. Daily coffee hour, restaurant style meal program, active aging wellness classes, parties and outings keep residents as active as they wish to be. A 24-hour staff, under the direction of a registered nurse, is ready to offer assistance with medication management, medication administration, bathing, and personal care. Grand Arbor, registered through Knute Nelson Senior Living Campus, LLC, is an enhanced continuing care retirement community that encourages active lifestyles with a town center and wellness center set among senior living apartments; general and high acuity assisted living apartments; and memory care assisted living apartments. A 24-hour licensed staff, under the direction of a registered nurse, is able to offer assistance with medication management, medication administration, bathing, and other personal care.Knute Nelson has expanded its management consulting services to offer sought-out expertise to other senior living providers. Partnerships extend throughout Knute Nelson's geographic footprint and allow for an enhanced level of service to other providers, including Franciscan Sisters of Little Falls (Little Falls, MN), Crystal Brook Senior Living (Park Rapids, MN), Pelican Valley Senior Living (Pelican Rapids, MN), and Ethos Home Care & Hospice (Fargo, ND). 33085511 1 1 0 1 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 78 0 1 868 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MN X Marnie Gugisberg 3207631164 2209 Jefferson St Ste 201 Alexandria MN 56308 David Wolf Chair 1.00 0.00 X X 0 0 0 Chad Coauette Vice-Chair 1.00 0.00 X X 0 0 0 Julie Critz Secretary 1.00 0.00 X X 0 0 0 Jeffrey Montgomery Treasurer 1.00 0.00 X X 0 0 0 Kathryn Fisher Director (thru Feb 2022) 1.00 0.00 X X 0 0 0 Dustin Thornburg Director 1.00 0.00 X X 0 0 0 Pam Carlson Director 1.00 0.00 X 0 0 0 Greg Billberg Director 1.00 0.00 X 0 0 0 Vicki Jodsaas Director 1.00 0.00 X 0 0 0 Deena Steffl Director 1.00 0.00 X 0 0 0 Mark Anderson President/CEO 35.00 5.00 X 360500 0 58737 Marnie GugisbergSr VP Chief Financial Officer 39.00 1.00 X 205236 0 36080 Angela UrmanSr VP Chief Operating Officer 40.00 0.00 X 200521 0 33293 Katie PerrySrVP Chief Development/Strategy 30.00 10.00 X 187141 0 21398 Brooke Zabel VP of Human Resources 40.00 0.00 X 133259 0 9649 Brittney Thoreson VP of Housing 40.00 0.00 X 118717 0 25592 Konnie EvansVP of Home Care and Hospice 40.00 0.00 X 134982 0 10735 Travis Raskinski Physical Therapist 40.00 0.00 X 118923 0 8202 Lindsey Sand VP of Population Health 40.00 0.00 X 124370 0 3721 1583649 0 207407 15 0 1 0 Centrex Rehab 8120 Penn Ave S Suite 480 Bloomington MN 55431 Therapy Contractor 755634 Ellingson Plumbing Heating & Air Conditi 2510 S Broadway St Alexandria MN 56308 Contractor 201186 Guardian Healthcare Providers Po Box 306098 Nashville TN 37230 Nursing Contract 170340 Arnquist CarpetPlus Color Tile 805 1st Ave E Alexandria MN 56308 Contractor 150372 Eide Bailly 4310 17th Ave S Fargo ND 58108 Accounting Services 111245 5 217583 421333 715686 1354602 Home Community Based Revenue 623000 20312861 20312861 Housing Revenue 623000 16469181 16469181 Long-Term Care Revenue 623000 8455567 8455567 1320726 1320726 46558335 152484 152484 341348 116788 224560 224560 Management Fees 900099 1126937 1126937 1126937 49416918 46558335 1351497 152484 123383 123383 1148095 998949 149146 24185910 17769628 6416282 337028 306656 30372 3044017 2443057 600960 1713868 1299469 403758 10641 28212 28212 43171 43171 1806234 1024876 781358 107653 107653 1193997 843372 350625 1543821 1543821 1911286 1911286 1304924 3291 1301633 206745 20384 186361 1798884 1708940 89944 3349741 3182254 167487 472478 472478 Medical Supplies & Food 1746687 1746687 Surcharge & pre screen 233645 233645 Licenses & permits 181034 70756 110278 Subscriptions 38045 38045 657519 397827 259692 47176377 33085511 13931079 159787 8252619 10983148 5188618 4780599 17469 7618 520787 607409 86614669 42685115 43462926 43929554 3558584 3640050 4184160 3646115 480000 480000 1261091 1119595 66926254 69194088 4744433 5381374 201739 844649 40560183 38912749 118234 94844 1712749 3273390 1522152 1515840 48859490 50022846 X 18066764 19171242 18066764 19171242 66926254 69194088 X 2240541 -598018 -538045 X 0 1 X 1 0 X 572604 319306 658892 5618588 1354602 8523992 34889284 35429065 36468918 39544983 46558335 192890585 35461888 35748371 37127810 45163571 47912937 201414577 0 0 0 201414577 79924 63749 56573 119216 152484 471946 79924 63749 56573 119216 152484 471946 124061 316969 441030 35541812 35812120 37184383 45406848 48382390 202327553 0.99550 0.99690 0.00230 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33866869 33866869 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 3036 3036 250000 250000 250000 250000 1000000 1500000 0 1 X 2505190 2505190 66324695 29357503 36967192 14152811 11958954 2193857 3631973 1368658 2263315 43929554 Careventures Cooperative 5000 F Interest in KI Developers of Park Rapids, LLC 421500 F Interest in Knute Nelson Foundation 3219615 F 3646115 Insurance Reserve 397668 Lease Liability 1118172 1515840 X 48686608 -598018 -31497 -629515 49316123 100795 100795 49416918 47582130 405753 405753 47176377 0 47176377 Part IV, Line 2b: The organization acts as a custodian for the funds of the residents of the Skilled Nursing Facility and Assisted Living. Part X, Line 2: The Corporation 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 consolidated financial statements. The Corporation would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense, if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Foundation revenue included in consolidated financial statements -31,497. Part XI, Line 4b - Other Adjustments: UBI COGS netted with revenue for tax reporting -116,788. Contribution revenue reported in change in net assets 217,583. Part XII, Line 2d - Other Adjustments: UBI COGS netted with revenue for tax reporting 116,788. Foundation expenses included in consolidated financial statements 288,965. 1 Employee Scholarships 42 123383 Part I, Line 2: Knute Nelson makes payments directly to the school and directly to the individuals, depending on the circumstance. For payments made directly to individuals, a receipt must be provided showing book or tuition expense before the scholarship is issued. X X 0 0 0 0 0 0 0 0 0 Mark Anderson President/CEO 360500 0 0 0 0 0 45107 0 13670 0 419277 0 0 0 Marnie GugisbergSr VP Chief Financial Officer 205236 0 0 0 0 0 6386 0 29733 0 241355 0 0 0 Angela UrmanSr VP Chief Operating Officer 200251 0 270 0 0 0 6386 0 26946 0 233853 0 0 0 Katie PerrySrVP Chief Development/Strategy 187025 0 116 0 0 0 4696 0 16741 0 208578 0 0 0 A City of Alexandria Minnesota 416004926 000000000 2006-06-08 4300000 Assisted Living Facility and Refund Prior Bonds Issued 7/17/95 0 0 0 B City of Alexandria Minnesota 416004926 000000000 2010-07-08 4500000 Skilled Nursing Facility Project 0 0 0 C City of Alexandria Minnesota 416004926 51206KAS9 2015-07-15 22905000 Build Senior Housing Campus - Series A Bonds 0 0 0 D City of Garfield Minnesota 416209056 000000000 2017-11-21 9300000 Refinance Bond Issued 7/8/2010 0 0 0 A 2975516 4300000 113002 83118 3093138 1010742 2007 1 0 1 1 B 3557121 4500000 4500000 2010 0 0 1 1 C 1490000 22905000 1435592 1237925 458100 21011308 2016 0 0 1 1 D 1270660 9300000 130279 9164972 4749 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 0 0 0 0 B 0 0 1 0 1 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 1 0 0 0 0 A 0 B 0 C 0 D 0 A City of Carlos Minnesota 416005035 000000000 2017-11-21 9300000 Refinance Bond Issued 7/8/2010 0 0 0 A 1270660 9300000 130048 9164972 4980 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 Form 990, Part VI, Section A, line 1a The Executive Committee shall include the Chair, Vice-Chair, President, Treasurer, Secretary and such other individuals, if any, as may be appointed by the board from time to time. The Executive Committee shall have the authority of the board in the management of the business of this corporation in the interval between board meetings, and the Executive Committee shall at all times be subject to the control and direction of the board. The Executive Committee shall have such other duties as may be prescribed by the board from time to time. Form 990, Part VI, Section A, line 6 The membership of the organization is made up of seventeen area churches that are primarily Lutheran which are elected as members by the Board of Directors of the organization. At all times, the majority of members of the organization are required to be congregations of the Evangelical Lutheran Church in America, or its successor. Form 990, Part VI, Section A, line 7a The organization's nominating committee, which consists of two voting delegates of members elected by the members at the annual meeting of members and two directors appointed by the Board of Directors, makes recommendations for elections to the Board of Directors. The Board of Directors is then elected by its members at an annual meeting. Form 990, Part VI, Section A, line 7b The amendment or restatement of the Articles of Incorporation or bylaws need to be approved by a majority of the directors and the voting member delegates. Form 990, Part VI, Section B, line 11b The return is reviewed initially by the CFO/SVP and President/CEO. The Finance & Audit committee then reviews, provides a copy to the Board of Directors, and makes a recommendation to the Board of Directors to approve the return. Form 990, Part VI, Section B, line 12c Each officer, director, and key employee is required to fill out a conflict of interest form annually. The form is reviewed initially by the President of the Board of Directors and the President/CEO for potential conflicts. If a conflict exists, it is reviewed by the Board of Directors. Any person with a conflict is restricted from voting on related matters. Form 990, Part VI, Section B, line 15 The Board determines the compensation of the President/CEO based on comparability data. The President/CEO is reviewed annually by the Executive Board which then reports back to the full Board of Directors. The decision is noted in the board minutes. The President/CEO determines the compensation of other officers based on comparability data and presents this information to the Executive Board of the Board of Directors. This process takes place on an annual basis. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Change in Value of Foundation -538,045. Knute Nelson Senior Living Campus LLC 2209 Jefferson St Ste 201 Alexandria MN 56308 272940787 Senior Housing MN 11925489 41354760 Knute Nelson Knute Nelson Cottages LLC 812 McKay Avenue South Alexandria MN 56308 871792529 Assisted Living Facility MN 1062071 1689186 Knute Nelson Knute Nelson Foundation 2209 Jefferson St Ste 201 Alexandria MN 56308 411451486 Fundraising MN 501(c)(3) Line 12a, I Knute Nelson 1 KI Senior Living of Park Rapids 2209 Jefferson St Ste 201 Alexandria MN 56308 815315693 Senior Living Facility MN Knute Nelson Related 71184 2193167 0 1 0.15000 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 1 Knute Nelson Foundation C 217583 FMV