2023-10-30T10:05:27-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 201 N RIVERFRONT DR SUITE 300 MANKATO MN 56001 990 2022-01-01 410713909 MINNESOTA ODD FELLOWS HOME INC MINN 5076648800 815 FOREST AVE NORTHFIELD MN 55057 JAY PIZINGER CEO/CFO 5076648800 2023-10-24 1 JAY PIZINGER 999009999 1 JOSH SHERBURNE P02039400 5073868800 2023-10-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THREE LINKS CARE CENTER JAY PIZINGER 815 FOREST AVE NORTHFIELD MN 55057 21418483 0 X WWW.THREELINKS.ORG X 1899 MN TO PROVIDE HOUSING AND CARE TO THE ELDERLY. 11 11 474 11 1517042 0 2180966 2014954 16658032 17979608 10087 7117 607713 1414829 19456798 21416508 0 0 0 0 12999238 12445898 0 0 0 6589402 7906754 19588640 20352652 -131842 1063856 22867310 24193097 20628417 20890348 2238893 3302749 X TO PROVIDE HOUSING AND CARE TO THE ELDERLY. 0 0 16124156 0 16462566 MINNESOTA ODD FELLOWS HOME (THE HOME, ALSO KNOWN AS THREE LINKS CARE CENTER) IS A VOLUNTARY NONPROFIT ORGANIZATION ENGAGED IN THE OPERATION OF A 101-BED LICENSED SKILLED NURSING FACILITY IN THE CITY OF NORTHFIELD, MINNESOTA. THE HOME PLACED NINE BEDS ON LAYAWAY DURING THE YEAR ENDED DECEMBER 31, 2018. IN ADDITION, THE HOME OPERATES THREE COTTAGES FOR RESIDENTS WITH EARLY STAGES OF ALZHEIMER'S DISEASE AND PROVIDES SERVICES FOR ADULT DAY CARE, HOME HEALTH, HOME COMPANION SERVICES, AND END OF LIFE CARE. THE HOME ALSO PROVIDES BOARD AND LODGE SERVICES.MILLSTREAM COMMONS, LLC (MILLSTREAM COMMONS), OWNS AND OPERATES A 44-UNIT ASSISTED LIVING SENIOR HOUSING COMPLEX IN NORTHFIELD, MINNESOTA. THREE LINKS CARE CENTER IS THE SOLE MEMBER OF THIS CORPORATION.THREE LINKS MANAGEMENT SERVICES, LLC WAS CREATED TO MANAGE SENIOR HOUSING COMPLEXES AND TO PROVIDE BILLING AND CONSULTING FOR SENIOR LIVING ORGANIZATIONS. THE ORGANIZATION HOLDS EMPLOYEES THAT SERVE THE MANAGED ENTITY AS WELL AS CERTAIN MANAGEMENT PERSONNEL.THE VILLAGES OF LONSDALE (LONSDALE) OWNS AND OPERATES A 56-UNIT SENIOR HOUSING COMPLEX. THE HOUSING COMPLEX CONSISTS OF 17 INDEPENDENT LIVING UNITS, 25 ASSISTED LIVING UNITS, AND 14 MEMORY CARE UNITS. LONSDALE WAS PURCHASED DURING THE YEAR ENDED DECEMBER 31, 2019 AND OPERATIONS BEGAN MAY 1, 2019. 16124156 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 37 0 1 474 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X JAY PIZINGER 5076648814 815 FOREST AVE NORTHFIELD MN 55057 STANLEY WHITNEY CHAIR 0.50 1.00 X X 0 0 0 DONNA PERRYMAN VICE CHAIR 0.50 0.00 X X 0 0 0 PENNY RIPPENTROP SECRETARY 0.50 0.00 X X 0 0 0 ALEX SALOUM GRAND SECRETARY 0.50 0.00 X X 0 0 0 RICK BENESH DIRECTOR 0.50 1.00 X 0 0 0 RICH FALCK DIRECTOR 0.50 0.00 X 0 0 0 KATY HUBRED DIRECTOR 0.50 1.00 X 0 0 0 MARIANNE LOFTUS DIRECTOR 0.50 0.00 X 0 0 0 GARY MIESSLER DIRECTOR 0.50 1.00 X 0 0 0 DOREITA REYNOLDS DIRECTOR 0.50 1.50 X 0 0 0 GARY WHITNEY DIRECTOR 0.50 0.00 X 0 0 0 MARK ANDERSON CEO (THRU FEB 22) 40.00 3.00 X 84308 0 3871 JAY PIZINGER CEO/CFO 40.00 3.00 X 196735 0 30044 SHERI PRIEBE COO 40.00 0.00 X 121474 0 0 MICHAEL WILLIAMS NURSING ASSISTANT 40.00 0.00 X 183828 0 0 MICHAEL NIMENE LPN 40.00 0.00 X 113139 0 0 ERIC ROE RN 40.00 0.00 X 104232 0 0 803716 0 33915 5 0 1 0 MILLERSBERG CONSTRUCTION 32971 NORTHFIELD BLVD NORTHFIELD MN 55057 CONSTRUCTION - HAIL DAMAGE 1139751 ADVANCED HEALTH INSTITUTE 7801 EAST BUSH LAKE RD SUITE 400 BLOOMINGTON MN 55439 CLINICAL SERVICES & STRATEGIC SOLUTIONS 372731 GRAPE TREE MEDICAL STAFFING 7420 UNITY AVE N SUITE 106 MINNEAPOLIS MN 55443 STAFFING SERVICES 297962 HEALTHCARE SERVICES GROUP INC 3220 TILLMAN DRIVE STE 300 BENSALEM PA 190202050 HOUSEKEEPING SERVICES 239100 BIG STONE THERAPIES INC 815 FOREST AVE NORTHFIELD MN 55057 PHYSICAL REHABILITIATION & THERAPY 228000 5 1541000 452575 21379 2014954 RESIDENT REVENUE 623000 9255483 9255483 MEDICARE/MEDICAID PAYMENTS 541900 6590299 6590299 MANAGEMENT FEES 561000 1675018 157976 1517042 RESIDENT MEAL REVENUE 900099 419073 419073 MISC CARE SERVICE 900099 24557 24557 15178 15178 17979608 7117 7117 4155 0 4155 4155 4155 1517 -1517 -1517 458 -458 -458 SETTLEMENT INCOME 900099 700000 700000 MISCELLANEOUS REVENUE 900099 552336 552336 INSURANCE PROCEEDS 900099 155915 155915 4398 4398 1412649 21416508 16462566 1517042 1421946 X 436432 436432 10057902 8314136 1743766 1661 1661 1949903 1948961 942 202130 202130 270879 270879 330723 330723 2658623 2336112 322511 190783 190783 503770 390917 112853 849032 625265 223767 17680 7644 10036 51439 42503 8936 694990 694990 980654 980654 165903 165903 FOOD COSTS 482100 482100 MINNESOTA SURCHARGE 258980 258980 DUES AND SUBSCRIPTIONS 43210 9639 33571 LICENSES & PERMITS 38991 30594 8397 166867 166867 20352652 16124156 4228496 0 1128620 2150275 550249 316300 1208227 1454407 7090 7090 58944 314268 37495625 19471044 18001828 18024581 40566 41000 991017 978273 880769 906903 22867310 24193097 2127576 3533312 278967 3736 18050122 17182192 171752 171108 20628417 20890348 X 2238893 3302749 2238893 3302749 22867310 24193097 1063856 0 X 0 1 X 1 0 X -531 -184 1163373 2180966 2014954 5358578 14952407 17337027 18050209 16663675 17979608 84982926 14951876 17336843 19213582 18844641 19994562 90341504 0 0 0 90341504 64204 54225 13205 10087 11272 152993 64204 54225 13205 10087 11272 152993 116331 403071 563606 609106 1412649 3104763 15132411 17794139 19790393 19463834 21418483 93599260 0.96520 0.97670 0.00160 0.00240 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER EXCLUDED INCOME - 2018 AMOUNT: $ 116,331. 2019 AMOUNT: $ 403,071. 2020 AMOUNT: $ 563,606. 2021 AMOUNT: $ 609,106. 2022 AMOUNT: $ 1,412,649. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1511358 1511358 29263635 13701409 15562226 6029891 5292002 737889 690741 477633 213108 18024581 RESIDENT TRUST FUND 1027 SECURITY DEPOSITS 105666 ASSET RETIREMENT OBLIGATION 55415 RESERVATION DEPOSITS 9000 171108 X PART X, LINE 2: MINNESOTA ODD FELLOWS HOME AND ITS AFFILIATES ARE TAX-EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND NOT PRIVATE FOUNDATIONS AS DESCRIBED IN SECTION 509(A) FOR FEDERAL PURPOSES. THE ORGANIZATION AND AFFILIATES ARE ALSO TAX-EXEMPT UNDER MINNESOTA STATUTES SECTION 290.05, SUBDIVISION 1, FOR STATE PURPOSES. CONSEQUENTLY, THE ORGANIZATION RECORDS NO PROVISION FOR INCOME TAXES. THREE LINKS MANAGEMENT SERVICES, LLC WAS A FOR-PROFIT ENTITY THAT FILED FORM 1120 THAT SUBMITTED QUARTERLY ESTIMATED TAX PAYMENTS. DURING THE YEAR ENDED DECEMBER 31, 2020, THE ENTITY CONVERTED FROM A FOR PROFIT ENTITY TO A 501(C)3. THE ENTITY DID NOT MAKE ESTIMATED TAX PAYMENTS THEREAFTER. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. NO LIABILITY HAS BEEN RECOGNIZED AS A RESULT OF THIS STANDARD. X X X 0 0 0 0 0 0 0 0 0 JAY PIZINGER CEO/CFO 196735 0 0 0 0 0 22950 0 7094 0 226779 0 0 0 MICHAEL WILLIAMS NURSING ASSISTANT 183828 0 0 0 0 0 0 0 0 0 183828 0 0 0 PART I, LINE 3 THE CEO COMPENSATION DECISION IS TAKEN TO THE BOARD OF DIRECTORS FOR APPROVAL. RESOURCES ARE USED TO GAIN INFORMATION AND AN UNDERSTANDING OF WHAT IS APPROPRIATE FOR THE WORK DONE AND IN THE REGION OF THE COUNTRY THE WORK IS LOCATED. INFLATION FACTORS ARE TAKEN IN TO ACCOUNT. A CITY OF DENNISON HC REV REF SERIES 2015A 416200827 000000000 2015-03-20 9800000 REFINANCING 2007 BONDS 0 0 0 B CITY OF NORTHFIELD HC REV REF SERIES 2015B 416005424 000000000 2015-03-20 1200000 REFINANCING 2007 BONDS 0 0 0 C CITY OF NORTHFIELD 416005424 000000000 2005-01-26 7000000 CONSTRUCTION AND EQUIPMENT 0 0 0 D CITY OF DENNISON 416200827 000000000 2019-04-01 7510000 CONSTRUCTION 0 0 0 A 1756530 9800000 222727 192093 9385180 2015 1 0 1 1 B 1200000 1200000 27273 23957 1148770 2015 1 0 1 1 C 5604262 7000000 140000 6860000 2005 0 0 1 1 D 460000 7150000 215000 149925 7131315 2019 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 1 0 0 0 0 D 0 1 0 0 0 0 0 0 0 A 1 B 1 C 1 D 1 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS HAS DELEGATED THE RESPONSIBILITY OF VARIOUS TASKS TO THE EXECUTIVE COMMITTEE AND/OR THE FINANCE COMMITTEE. THESE COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY IN CERTAIN CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE MEMBER(S) OF THE FINANCE COMMITTEE WITH THE CFO PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY ANY KNOWN CONFLICTS OF INTEREST. IF A CONFLICT OF INTEREST EXISTS, THE MEMBER IS TO ABSTAIN FROM VOTING ON ANY ISSUE RELATED TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE CEO COMPENSATION DECISION IS TAKEN TO THE BOARD OF DIRECTORS FOR APPROVAL. RESOURCES ARE USED TO GAIN INFORMATION AND AN UNDERSTANDING OF WHAT IS APPROPRIATE FOR THE WORK DONE AND IN THE REGION OF THE COUNTRY THE WORK IS LOCATED. INFLATION FACTORS ARE TAKEN IN TO ACCOUNT. THIS PROCESS IS NOT DOCUMENTED, BUT PERFORMED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANICAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED THERAPY SERVICES: PROGRAM SERVICE EXPENSES 1,674,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,674,192. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 581,000. MANAGEMENT AND GENERAL EXPENSES 211,286. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 792,286. MAINT SERVICE CONTRACTS: PROGRAM SERVICE EXPENSES 80,920. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,920. CONSULTANTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 111,225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 111,225. MILLSTREAM COMMONS LLC 210 8TH ST WEST NORTHFIELD MN 55057 202182742 ASSISTED LIVING FOR THE ELDERLY MN 40336 4741307 MINNESOTA ODD FELLOWS HOME INC THREE LINKS MANAGEMENT SERVICES LLC 815 FOREST AVE NORTHFIELD MN 55057 263468822 MANAGEMENT SERVICES MN 547756 615071 MINNESOTA ODD FELLOWS HOME INC VILLAGES OF LONSDALE 815 FOREST AVE NORTHFIELD MN 55057 263319493 ASSISTED LIVING FOR THE ELDERLY MN -405358 8115644 MINNESOTA ODD FELLOWS HOME INC MINNESOTA ODD FELLOWS HOUSING FOR THE ELDERLY 815 FOREST AVE NORTHFIELD MN 55057 411485688 HOUSING FOR THE ELDERLY MN 501(C)3 LINE 10 MINNESOTA ODD FELLOWS HOMEINC 1 MINNESOTA ODD FELLOWS HOME FOUNDATION 815 FOREST AVE NORTHFIELD MN 55057 411431455 FINANCIAL SUPPORT TO MINNESOTA ODD FELLOWS HOME MN 501(C)3 LINE 12A, I MINNESOTA ODD FELLOWS HOMEINC 1 PARK RIDGE HOUSING 815 FOREST AVE NORTHFIELD MN 55057 411826735 HOUSING FOR THE ELDERLY MN 501(C)3 LINE 10 MINNESOTA ODD FELLOWS HOMEINC 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1