2023-08-11T09:48:25-05:00 2022-09-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2021-10-01 411459252 GUARDIAN ANGELS OF ELK RIVER INC GUAR 7632414445 508 FREEPORT AVENUE NW A ELK RIVER MN 55330 TROY M HANSON CFO 7632414445 2023-08-08 1 TROY HANSON 999009999 MATTHEW WOCKEN P01598291 6123764500 2023-08-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TERESA LARSON 508 FREEPORT AVENUE NW A ELK RIVER MN 55330 3420743 0 X WWW.GUARDIANANGELSMN.ORG X 1984 MN PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC.; - ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 15 15 404 74 194576 0 529223 345167 3600559 2782317 240469 129216 74221 84743 4444472 3341443 0 749726 0 0 1547511 1756880 0 0 33061 1142196 1054823 2689707 3561429 1754765 -219986 19468009 19040878 2862291 2975791 16605718 16065087 X PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC.; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC. - ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 0 0 2738243 749726 2587741 PROMOTION AND ADMINISTRATION OF EVANS PARK, INC.; ANGEL RIDGE, INC.; GUARDIAN ANGELS HOMES, INC.; PINE CONE MANOR, INC.; AND GUARDIAN ANGELS HEALTH SERVICES, INC. - ORGANIZATIONS THAT PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY AND HANDICAPPED AND ARE EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 2738243 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 94 0 1 404 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X TROY HANSON 7632414428 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 TERESA LARSON PRESIDENT/CEO 35.00 5.00 X 0 0 0 DANIEL DIXON PRESIDENT/CEO (THROUGH APRIL 2022) 35.00 5.00 X 321207 0 29851 TROY HANSON VICE PRESIDENT/CFO 35.00 5.00 X 234728 0 31236 TROY MARSCHEL CONTROLLER 35.00 5.00 X 143702 0 27262 NICOLE NOVOTNY DIRECTOR OF HR 35.00 5.00 X 138544 0 27221 LYNN GERARD DIRECTOR OF QUALITY IMPROVEMENT, EDUCATION & RISK MGMT 40.00 0.00 X 128657 0 26836 DANIEL FAIR DIRECTOR OF FACILITIES 35.00 5.00 X 119672 0 21403 LINDA M KRIEGER CHAIR 1.00 5.00 X X 0 0 0 JOYCE LECLAIRE VICE CHAIR 1.00 5.00 X X 0 0 0 CHARLENE SHEETS SECRETARY/TREASURER 1.00 5.00 X X 0 0 0 JAMES BARTHEL DIRECTOR (THROUGH DECEMBER 2021) 1.00 5.00 X 0 0 0 DARYL HERRMANN DIRECTOR 1.00 5.00 X 0 0 0 BILL HUDSON DIRECTOR 1.00 5.00 X 0 0 0 TRISHA MOWRY DIRECTOR 1.00 5.00 X 0 0 0 JEFF NAGORSKI DIRECTOR 1.00 5.00 X 0 0 0 JOANIE NICHOLS DIRECTOR 1.00 5.00 X 0 0 0 JULIE RAITZ DIRECTOR 1.00 5.00 X 0 0 0 CHRIS ROBINSON DIRECTOR 1.00 5.00 X 0 0 0 NANCY ROSCOE LLOYD DIRECTOR 1.00 5.00 X 0 0 0 LYNN SCHULER DIRECTOR 1.00 5.00 X 0 0 0 ARLO SCHULTZ DIRECTOR 1.00 5.00 X 0 0 0 GORDY VETSCH DIRECTOR 1.00 5.00 X 0 0 0 NICK ZERWAS DIRECTOR 1.00 5.00 X 0 0 0 1086510 0 163809 6 0 1 0 PRO REHAB 200 LEWIS AVE S SUITE 210 WATERTOWN MN 55388 THERAPY SERVICES 1123343 ANNLEO INC 2501 BOJI BEND DRIVE SUITE 200 MILFORD IA 51351 TEMP NURSING SERVICES 509951 GUARDIAN PHARMACY OF MINNESOTA 1776 PEACHTREE ST NW 500S ATLANTA GA 30309 PHARMACEUTICAL SERVICES 214862 GRAPETREE MEDICAL STAFFING 2501 BOJI BEND DRIVE SUITE 200 MILFORD IA 51351 TEMP NURSING SERVICES 140423 ALIXA RX LLC 6400 PINECREST DR 200 PLANO TX 75024 PHARMACEUTICAL SERVICES 134964 7 157789 408 186970 23728 345167 MANAGEMENT FEES 541610 2061109 2018509 42600 EQUITY IN NET INCOME O 900003 438761 438761 GYM 365 713940 141653 141653 RENTAL INCOME 532000 140794 130471 10323 2782317 129216 129216 43643 157789 79300 -35657 -35657 MISCELLANEOUS INCOME 900099 95460 95460 WELLNESS CENTER REVENU 900099 24940 24940 120400 3341443 2587741 194576 213959 748726 748726 1000 1000 617022 581916 35106 804920 778069 26851 119581 119636 -55 73359 71402 1957 141998 137528 4470 5630 5630 10327 10327 244401 8484 235917 62727 347 62380 76903 266 76637 25792 25792 162751 53322 109429 9410 4184 5226 22724 22724 31507 28160 3347 184881 184881 7461 7461 NON-NURSING HOME EXPENS 75561 75561 MISCELLANEOUS EXPENSE 64159 3212 27886 33061 REAL ESTATE TAXES 38654 38654 DUES & SUBSCRIPTIONS 8896 8896 23039 17110 5929 3561429 2738243 790125 33061 10957968 11175209 1702908 1345954 42297 22559 687606 585615 226632 229893 4173756 1697517 2673821 2476239 42700 42700 1168187 956948 1965890 2205761 19468009 19040878 698258 797446 6197 9600 2157836 2168745 2862291 2975791 X 16140331 15783635 465387 281452 16605718 16065087 19468009 19040878 -219986 -320645 0 X X 0 1 X 1 0 X X 5 GUARDIAN ANGELS HEALTH SERVICES INC 410858938 10 0 1347838 0 GUARDIAN ANGELS HOMES INC 411358761 10 0 191760 0 ANGEL RIDGE INC 411726974 10 0 63554 0 EVANS PARK INC 411542976 10 0 1017076 0 PINE CONE MANOR INC 411871435 10 0 27007 0 5 2647235 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 8488 480 2860 6108 0 1237522 -173020 1064502 1102594 134928 1237522 949755 152839 1102594 875305 74450 949755 702326 172979 875305 1.00000 0.00000 0.00000 0 0 1296964 1296964 1982341 908937 1073404 19900 18160 1740 745535 644749 100786 129016 125671 3345 2476239 INVESTMENT IN GUARDIAN ANGELS - ELIM 956948 C 956948 DUE FROM RELATED ORGANIZATIONS 2205761 2205761 RESIDENT DEPOSITS 839918 DUE TO RELATED ORGANIZATIONS 183864 TRUST ACCOUNTS 1144963 2168745 X PART IV, LINE 1B: GUARDIAN ANGELS OF ELK RIVER ACTS AS INTERMEDIARY FOR PROJECT LIFESAVER IN SHERBURNE COUNTY, MINNESOTA. PART V, LINE 4: ALL ENDOWMENTS ARE USED FOR PROVIDING INNOVATIVE HEALTH, HOUSING AND SUPPORT SERVICES FOR SENIORS AND THEIR FAMILIES THROUGH ACTIVE COMMUNITIES, INDIVIDUALIZED SERVICES AND STAFF EDUCATIONAL SCHOLARSHIPS. PART X, LINE 2: ALL OF THE ENTITIES INCLUDED IN THESE CONSOLIDATED FINANCIAL STATEMENTS HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO IRS CODE SECTION 501(C)(3) AND APPLICABLE MINNESOTA TAX CODES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ANY OF THE ENTITIES' TAX-EXEMPT PURPOSES IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE STANDARD RELATED TO INCOME TAXES FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THE ACCOUNTING STANDARD REGARDING UNCERTAIN TAX POSITIONS HAD NO IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATIONS' TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS AND PROPERLY REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES. GALA 171385 132492 38893 300 23393 2952 16510 315 26393 GOLF EVENT 30047 25297 4750 700 1899 4825 1517 496 201432 157789 43643 1000 25292 7777 18027 315 26889 79300 -35657 1 GUARDIAN ANGELS HEALTH SERVICES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 410858938 501(C)(3) 540202 0 GENERAL OPERATING SUPPORT EVANS PARK INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411542976 501(C)(3) 105642 0 GENERAL OPERATING SUPPORT GUARDIAN ANGELS HOMES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411358761 501(C)(3) 102882 0 GENERAL OPERATING SUPPORT 3 0 PART I, LINE 2: TRANSFERS ARE ONLY MADE TO RELATED ORGANIZATIONS THAT ARE UNDER COMMON BOARD AND MANAGEMENT CONTROL. THIS OVERLAP ENSURES THAT EACH ORGANIZATION USES ITS ASSETS APPROPRIATELY. X X X 0 0 0 0 0 0 0 0 0 DANIEL DIXON PRESIDENT/CEO (THROUGH APRIL 2022) 288370 0 26106 0 6731 0 14500 0 15351 0 351058 0 0 0 TROY HANSON VICE PRESIDENT/CFO 209823 0 21042 0 3863 0 11198 0 20038 0 265964 0 0 0 TROY MARSCHEL CONTROLLER 129437 0 11690 0 2575 0 7348 0 19914 0 170964 0 0 0 NICOLE NOVOTNY DIRECTOR OF HR 125104 0 12190 0 1250 0 7307 0 19914 0 165765 0 0 0 LYNN GERARD DIRECTOR OF QUALITY IMPROVEMENT, EDUCATION & RISK MGMT 117207 0 11450 0 0 0 6953 0 19883 0 155493 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A RESOLUTIONS OF THE BOARD MAY ESTABLISH COMMITTEES FROM TIME TO TIME HAVING THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION TO THE EXTENT PROVIDED IN THE RESOLUTION OR AS MERELY ADVISORS TO THE BOARD IN ITS CONDUCT OF THE BUSINESS OF THE CORPORATION. COMMITTEES ARE SUBJECT AT ALL TIMES TO THE DIRECTION AND CONTROL OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE CORPORATION SHALL CONSIST OF THE CONSENT MEMBERS IN GOOD STANDING OF THE PARISH OF THE CHURCH OF THE HOLY TRINITY. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING OR AT A SPECIAL MEETING CALLED FOR THAT PURPOSE. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO BEING FILED WITH THE IRS, A COPY OF THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE VICE PRESIDENT OF FINANCE AND THE PRESIDENT/CEO, INCLUDING A CONFIRMATION OF THE ACCURACY OF EVERY ANSWER AND OVERSIGHT OF APPROPRIATE CHANGES. UPON COMPLETION OF THE VICE PRESIDENT OF FINANCE AND PRESIDENT/CEO'S REVIEW, THE FORMS ARE MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND DIRECTOR FILL OUT A CONFLICT OF INTEREST FORM. IF A CONFLICT EXISTS IT IS ADDRESSED BY THE BOARD AND MANAGEMENT ON A CASE BY CASE BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS USED TO SET CEO/PRESIDENT'S COMPENSATION IS PERFORMED BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE DURING A CLOSED MEETING. THE PROCESS USED TO SET TOP MANAGEMENT'S ANNUAL SALARY IS BASED ON A COMBINATION OF COMPARISON TO COMPARABLE ORGANIZATIONS THROUGH THE USE OF OUR TRADE ORGANIZATION'S ANNUAL COMPENSATION SURVEY. THIS PROCESS IS NORMALLY DONE PRIOR TO THE FISCAL YEAR STARTING OCTOBER 1ST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE BOND TRUSTEE WEBSITE, EMMA. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 521 LAND COMPANY LLC 508 FREEPORT AVENUE NE NO A ELK RIVER MN 55330 411549252 PROVIDE HOUSING AND NURSING SERVICES TO THE ELDERLY MN 140794 1084436 GUARDIAN ANGELS OF ELK RIVER INC GA WELLNESS 365 LLC 508 FREEPORT AVENUE NE NO A ELK RIVER MN 55330 812358422 PROVIDE EXERCISE EQUIPMENT AND A FACILITY FOR INDIVIDUALS MN 133862 89179 GUARDIAN ANGELS OF ELK RIVER INC GUARDIAN ANGELS HEALTH SERVICES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 410858938 NURSING HOME, HOUSING AND ADULT DAY CARE MN 501(C)(3) LINE 10 GUARDIAN ANGELS OF ELK RIVER 1 EVANS PARK INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411542976 HOUSING FOR THE ELDERING MN 501(C)(3) LINE 10 GUARDIAN ANGELS OF ELK RIVER 1 ANGEL RIDGE INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411726974 HOUSING FOR THE ELDERING MN 501(C)(3) LINE 10 GUARDIAN ANGELS OF ELK RIVER 1 PINE CONE MANOR INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411871435 HOUSING FOR THE ELDERING MN 501(C)(3) LINE 10 GUARDIAN ANGELS OF ELK RIVER 1 GUARDIAN ANGELS HOMES INC 508 FREEPORT AVENUE NW SUITE A ELK RIVER MN 55330 411358761 HOUSING FOR THE ELDERING MN 501(C)(3) LINE 10 GUARDIAN ANGELS OF ELK RIVER 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 GUARDIAN ANGELS HOMES INC L 88878 ACTUAL AMOUNT EVANS PARK INC L 911434 ACTUAL AMOUNT ANGEL RIDGE INC L 63554 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICES INC B 540202 ACTUAL AMOUNT GUARDIAN ANGELS HEALTH SERVICES INC L 807636 ACTUAL AMOUNT EVANS PARK INC B 105642 ACTUAL AMOUNT GUARDIAN ANGELS HOMES INC B 102882 ACTUAL AMOUNT