GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GOVERNMENTAL AND EDUCATIONAL ASSISTANCE CORPORATION (EIN 62-1691489)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-05
- IRS object ID
- 202541259349301804
- Schema version
- 2023v6.0
- 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 K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-05T11:29:30-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | 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 | 2023-07-01 | 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 | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Heidi Sachs | PreparerPersonNm |
| PTIN | P01273512 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2025-05-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
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 | $46,182,641 | 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 | 972 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $373,199 | PYContributionsGrantsAmt |
| CY Contributions Grants | $147,037 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,972,047 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $45,309,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $208,941 | PYInvestmentIncomeAmt |
| CY Investment Income | $616,812 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,121,801 | PYOtherRevenueAmt |
| CY Other Revenue | $109,130 | CYOtherRevenueAmt |
| PY Total Revenue | $38,675,988 | PYTotalRevenueAmt |
| CY Total Revenue | $46,182,641 | 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 | $20,097,602 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,115,373 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,548,907 | PYOtherExpensesAmt |
| CY Other Expenses | $18,570,950 | CYOtherExpensesAmt |
| PY Total Expenses | $36,646,509 | PYTotalExpensesAmt |
| CY Total Expenses | $43,686,323 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,029,479 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,496,318 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,356,688 | TotalAssetsBOYAmt |
| Total Assets EOY | $91,271,791 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $65,469,554 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $83,888,339 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,887,134 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,383,452 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We empower our employees to support older adults in achieving fulfilling lifestyles, while maintaining responsible stewardship of our resources. Our five core values are: Caring, Respect, Collaboration, Innovation, and Stewardship. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $36,792,245 | ExpenseAmt |
| Revenue | $45,309,662 | RevenueAmt |
| Desc | In FY2024, VPC served over 1,100 residents and employed a staff of over 600. The organization owned nine senior living communities, offering independent living, assisted living, care suites, and memory care across four states: Minnesota, Iowa, Ohio and Wisconsin. VPC owns and directly managed all of the locations except for Ohio.(Continued on Schedule O)VPC was incorporated in 1997 as a nonprofit organization for charitable purposes under its original name Governmental & Educational Assistance Corporation. In 2024, VPC provided $3.7 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. * Vista Prairie at Brentwood (Rice Lake, WI) 47 unit assisted living and memory care.* Vista Prairie at Fieldcrest (Sheldon, IA) 81 unit assisted living and memory care.* Vista Prairie at Garnette Gardens (Redwood Falls, MN) 87 unit assisted living and memory care community. * Vista Prairie at Goldfinch Estates (Fairmont, MN) 133 unit assisted living, memory care and care suites community. * Vista Prairie at North Pointe (North Mankato, MN) 100 unit assisted living and care suites community. * Vista Prairie at Copperleaf (Willmar, MN) 86 unit assisted living, memory care and care suites community. * Vista Prairie at Windmill Ponds (Alexandria, MN) 65 unit assisted living community. * Vista Prairie at Ridgeway (New Ulm, MM) 61 unit and 55 unit assisted living and memory care communities. * Emerald Village (North Olmsted, OH) 130 unit independent and assisted living community.We are pleased to report progress in the following key areas. Financial Stewardship - Through strategic occupancy growth and cost management, we exceeded our budgeted operating margin. This financial security enables us to continue to provide compassionate care in joy-filled environments.Excellence in Caregiving - VPC was honored for its commitment to excellence in caregiving at a national level. Through longtime staff member Judy Wolner, who received the Caregiver of the Year award from LeadingAge Minnesota, reflecting VPCs culture of empowering caregivers with the training, support and resources to provide exceptional care. Advancing Resident Well-being Through Innovation - VPC implemented CarePredict technology, a cutting-edge AI-based care tool that has significantly improved resident health outcomes by reducing hospitalizations and falls. This investment demonstrates our commitment to proactive, data-driven care enhancements that ensure the highest quality of life for our residents.Future Stability and Enhancements - VPC investment of over $1.5 million in Garnette Gardens included substantial renovations to align with the Aspire Lifestyle, ensuring residents and staff enjoy refreshed surroundings and improved services that enhance daily experiences. Reinvesting strengthens our mission and ensures long-term sustainability.Future Expansion - VPC successfully secured financing for Vista Prairie at Eagle Pointe, a 134-unit senior living community in St. Francis, MN. This development, scheduled to open in late 2025, will address a critical need for senior care by offering independent living, assisted living, memory care, and care suites. Our commitment to expansion aligns with our mission to serve more older adults with exceptional care and joy-filled environments.Vista Praire Communities remains committed to its mission of serving older adults by providing compassionate care and joy-filled environments in the communities we serve. | Desc |
| Total Program Service Expenses | $36,792,245 | 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 | 133 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 972 | 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 (15 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) | $35,000 | $0 | $0 | |
| Denice Jasper | |||||||
| Vice Chair | 3.00 | Yes (X) | Yes (X) | $34,000 | $0 | $0 | |
| Jim Ehrenberg | |||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $34,000 | $0 | $0 | |
| Jean Bey | |||||||
| Secretary | 3.00 | Yes (X) | Yes (X) | $33,000 | $0 | $0 | |
| Rose Agnew | |||||||
| Director | 3.00 | Yes (X) | $32,000 | $0 | $0 | ||
| William Green | |||||||
| Director | 3.00 | Yes (X) | $32,000 | $0 | $0 | ||
| Anne Petersmeyer | |||||||
| COO | 40.00 | Yes (X) | $246,663 | $0 | $8,225 | ||
| Dewey Pettit | |||||||
| CFO | 40.00 | Yes (X) | $260,099 | $0 | $40,463 | ||
| James E Bettendorf | |||||||
| Chief Executive Officer | 40.00 | Yes (X) | $462,428 | $0 | $53,724 | ||
| Scott Hamman | |||||||
| CAO | 40.00 | Yes (X) | $219,112 | $0 | $48,601 | ||
| Kimberly Putz-Executive | |||||||
| Director at North Pointe | 40.00 | $107,592 | $0 | $28,014 | Yes (X) | ||
| Reed Mainquist | |||||||
| Controller | 40.00 | $152,860 | $0 | $18,151 | Yes (X) | ||
| Jeff Smith | |||||||
| VP of External Relations | 40.00 | $167,530 | $0 | $32,451 | Yes (X) | ||
| Rachelle Strasburg | |||||||
| VP of Sales and Marketing | 40.00 | $141,584 | $0 | $16,965 | Yes (X) | ||
| Melissa Plachecki | |||||||
| Organizational Director, Health Care | 40.00 | $147,106 | $0 | $18,178 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,104,974 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $264,772 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | 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 |
|---|---|---|---|---|---|
| St Augustine Manor | |||||
| 7801 Detroit Ave | Cleveland | OH | 44102 | Property Management | $365,554 |
| Eide Bailly LLP | |||||
| 800 Nicollet Mall Suite 1300 | Minneapolis | MN | 55102 | Accounting/Audit | $242,228 |
| GrapeTree Medical Staffing | |||||
| PO Box 5340 | Sioux Falls | SD | 57117 | Temp Staffing | $190,624 |
| Best & Flanagan LLP | |||||
| PO Box 9201 | Minneapolis | MN | 55480 | Legal Services | $150,708 |
| Zellner Senior Health Consulting LLC | |||||
| 522 Hackmore Drive | St Paul | MN | 55123 | Temp Staffing | $145,536 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $147,037 | AllOtherContributionsAmt |
| Total Contributions | $147,037 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Resident Rent & Service Income | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $44,672,563 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,672,563 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $637,099 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $637,099 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $45,309,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $616,812 | TotalRevenueColumnAmt |
| Exclusion | $616,812 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Gain from insurance settlement | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $109,130 | TotalRevenueColumnAmt |
| Exclusion | $109,130 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $109,130 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,182,641 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,309,662 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $725,942 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,462,269 | TotalAmt |
| Management And General | $1,462,269 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,388,395 | TotalAmt |
| Program Services | $17,180,979 | ProgramServicesAmt |
| Management And General | $2,207,416 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,247 | TotalAmt |
| Program Services | $232,462 | ProgramServicesAmt |
| Management And General | $11,785 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,378,442 | TotalAmt |
| Program Services | $1,967,173 | ProgramServicesAmt |
| Management And General | $411,269 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,642,020 | TotalAmt |
| Program Services | $1,330,796 | ProgramServicesAmt |
| Management And General | $311,224 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,468 | TotalAmt |
| Management And General | $246,468 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,435 | TotalAmt |
| Management And General | $78,435 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,997 | TotalAmt |
| Management And General | $118,997 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,289,410 | TotalAmt |
| Program Services | $3,528,380 | ProgramServicesAmt |
| Management And General | $761,030 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,411 | TotalAmt |
| Management And General | $221,411 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125,746 | TotalAmt |
| Program Services | $1,024,977 | ProgramServicesAmt |
| Management And General | $100,769 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,304,451 | TotalAmt |
| Program Services | $2,212,534 | ProgramServicesAmt |
| Management And General | $91,917 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,665 | TotalAmt |
| Management And General | $113,665 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,158,459 | TotalAmt |
| Program Services | $3,106,927 | ProgramServicesAmt |
| Management And General | $51,532 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,084,220 | TotalAmt |
| Program Services | $2,933,794 | ProgramServicesAmt |
| Management And General | $150,426 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,517 | TotalAmt |
| Program Services | $376,710 | ProgramServicesAmt |
| Management And General | $59,807 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Food Expense | $2,358,555 | $2,358,555 | |
| Bad Debt Expense | $144,591 | $144,591 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $890,025 | TotalAmt |
| Program Services | $538,958 | ProgramServicesAmt |
| Management And General | $351,067 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,686,323 | TotalAmt |
| Program Services | $36,792,245 | ProgramServicesAmt |
| Management And General | $6,894,078 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,206,076 | BOYAmt |
| EOY | $14,423,316 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,070,177 | BOYAmt |
| EOY | $2,027,014 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $927,008 | BOYAmt |
| EOY | $949,787 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $98,837,014 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,216,456 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,166,328 | BOYAmt |
| EOY | $57,620,558 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,283,247 | BOYAmt |
| EOY | $14,880,010 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,703,852 | BOYAmt |
| EOY | $1,371,106 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,356,688 | BOYAmt |
| EOY | $91,271,791 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,451,098 | BOYAmt |
| EOY | $4,286,015 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,413,354 | BOYAmt |
| EOY | $41,016,590 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,863,879 | BOYAmt |
| EOY | $37,164,628 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,741,223 | BOYAmt |
| EOY | $1,421,106 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,469,554 | BOYAmt |
| EOY | $83,888,339 | 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 | $4,588,430 | BOYAmt |
| EOY | $7,179,918 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,704 | BOYAmt |
| EOY | $203,534 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,887,134 | BOYAmt |
| EOY | $7,383,452 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,356,688 | BOYAmt |
| EOY | $91,271,791 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,496,318 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 Minus4 Years | $37,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,088,352 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,123,958 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $373,199 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $147,037 | CurrentTaxYearAmt |
| Total | $4,769,750 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,861,053 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,676,571 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $36,097,569 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,972,047 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,309,662 | CurrentTaxYearAmt |
| Total | $175,916,902 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,898,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,764,923 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,221,527 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,345,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,456,699 | CurrentTaxYearAmt |
| Total | $180,686,652 | 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 | $180,686,652 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,468 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,275 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $208,941 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616,812 | CurrentTaxYearAmt |
| Total | $906,224 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,468 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,275 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $208,941 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616,812 | CurrentTaxYearAmt |
| Total | $906,224 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $126,831 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $109,130 | CurrentTaxYearAmt |
| Total | $235,961 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,939,725 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,793,198 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,232,255 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,681,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,182,641 | CurrentTaxYearAmt |
| Total | $181,828,837 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99370 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99730 | PublicSupportPY509Pct |
| Investment Income CY | 0.00500 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00190 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Gain from Insurance Settlement - 2022 Amount: $ 126,831. 2023 Amount: $ 109,130. | ExplanationTxt |
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 | $3,066,263 | OtherCostOrOtherBasisAmt |
| Book Value | $3,066,263 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $83,598,228 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,972,758 | DepreciationAmt |
| Book Value | $48,625,470 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,614,906 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,816,974 | DepreciationAmt |
| Book Value | $3,797,932 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,557,617 | OtherCostOrOtherBasisAmt |
| Depreciation | $426,724 | DepreciationAmt |
| Book Value | $2,130,893 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,620,558 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Operating Lease | Desc |
| Amt | $1,421,106 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,421,106 | 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 (8 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 | $462,428 | $0 | $0 | $0 | $0 | $0 | $36,483 | $0 | $18,998 | $0 | $517,909 | $0 | $0 | $0 |
| Dewey Pettit | ||||||||||||||
| CFO | $227,742 | $0 | $32,357 | $0 | $0 | $0 | $25,027 | $0 | $17,058 | $0 | $302,184 | $0 | $0 | $0 |
| Scott Hamman | ||||||||||||||
| CAO | $192,071 | $0 | $27,041 | $0 | $0 | $0 | $9,274 | $0 | $40,855 | $0 | $269,241 | $0 | $0 | $0 |
| Anne Petersmeyer | ||||||||||||||
| COO | $216,608 | $0 | $30,055 | $0 | $0 | $0 | $8,225 | $0 | $1,546 | $0 | $256,434 | $0 | $0 | $0 |
| Jeff Smith | ||||||||||||||
| VP of External Relations | $149,171 | $0 | $18,359 | $0 | $0 | $0 | $0 | $0 | $33,671 | $0 | $201,201 | $0 | $0 | $0 |
| Reed Mainquist | ||||||||||||||
| Controller | $143,860 | $0 | $9,000 | $0 | $0 | $0 | $6,196 | $0 | $13,195 | $0 | $172,251 | $0 | $0 | $0 |
| Melissa Plachecki | ||||||||||||||
| Organizational Director, Health Care | $139,456 | $0 | $7,650 | $0 | $0 | $0 | $5,983 | $0 | $13,651 | $0 | $166,740 | $0 | $0 | $0 |
| Rachelle Strasburg | ||||||||||||||
| VP of Sales and Marketing | $128,484 | $0 | $13,100 | $0 | $0 | $0 | $4,774 | $0 | $13,431 | $0 | $159,789 | $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 |
|---|---|---|---|---|---|---|---|---|
| City of North Mankato MN | ||||||||
| A | 416005423 | 000000000 | 2014-11-12 | $7,155,000 | Refinance bonds issued 4/22/2005 | 0 | 0 | 0 |
| Cleveland-Cuyahoga County Port Authority OH | ||||||||
| B | 341029691 | 186103HF7 | 2014-11-18 | $14,975,710 | Refinance bonds issued 6/8/2006 | 0 | 0 | 0 |
| City of Fairmont Minnesota | ||||||||
| C | 416005147 | 000000000 | 2015-05-21 | $5,000,000 | Refinance bonds issued 5/1/2012 | 0 | 0 | 0 |
| City of Sherburn Minnesota | ||||||||
| D | 416005541 | 000000000 | 2015-05-21 | $5,229,000 | Refinance bonds issued 5/1/2012 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Substantial CompletionSubstantialCompletionYr |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $1,614,676 | $7,155,000 | $143,100 | $7,011,900 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $3,679,175 | $14,975,710 | $14,573,021 | Yes (1) | 0 | Yes (1) | Yes (1) | $217,278 | $299,514 | ||
| C | $1,284,167 | $5,000,000 | $100,000 | $4,900,000 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| D | $1,391,656 | $5,229,000 | $104,580 | $5,124,306 | Yes (1) | 0 | Yes (1) | Yes (1) | $114 | 2015 |
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 |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Date Rebate Computation Performed | Issuer Name: City of North Mankato, MN Date the Rebate Computation was Performed: 11/12/2024 Issuer Name: Cleveland-Cuyahoga County Port Authority, OH Date the Rebate Computation was Performed: 11/18/2024 Issuer Name: City of Fairmont, Minnesota Date the Rebate Computation was Performed: 05/01/2023 Issuer Name: City of Sherburn, Minnesota Date the Rebate Computation was Performed: 03/01/2024 Issuer Name: Lakes Area Economic Development Authority Date the Rebate Computation was Performed: 07/31/2023 Issuer Name: The Economic Development Authority of the City of New Ulm MN Date the Rebate Computation was Performed: 03/01/2024 Issuer Name: The Economic Development Authority of the City of New Ulm MN Date the Rebate Computation was Performed: 03/01/2024 |
| Entity 1, Part II, Line 4, Column B | The reserve fund has earned interest of 114,103 over the life of the fund. |
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 |
|---|---|---|---|---|---|---|---|---|
| Lakes Area Economic Development Authority | ||||||||
| A | 200299143 | 000000000 | 2014-07-17 | $5,280,000 | Refund bonds issued 7/20/05 with building remodel | 0 | 0 | 0 |
| City of Ham Lake Minnesota | ||||||||
| B | 410973981 | 000000000 | 2024-06-21 | $10,000,000 | Construction | 0 | 0 | 0 |
| City of StFrancis Minnesota | ||||||||
| C | 410901105 | 000000000 | 2024-06-21 | $10,000,000 | Construction | 0 | 0 | 0 |
| City of Nowthen Minnesota | ||||||||
| D | 411468473 | 000000000 | 2024-06-21 | $10,000,000 | Construction | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $701,460 | $5,280,000 | $105,600 | $652,821 | $4,521,579 | 2015 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $10,000,000 | $200,000 | 0 | 0 | 0 | Yes (1) | $9,800,000 | ||||
| C | $10,000,000 | $200,000 | 0 | 0 | 0 | Yes (1) | $9,800,000 | ||||
| D | $10,000,000 | $200,000 | 0 | 0 | 0 | Yes (1) | $9,800,000 |
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 |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| D | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| The Economic Development Authority of the City of New Ulm MN | ||||||||
| A | 416005412 | 64902PARO | 2014-08-26 | $6,215,727 | Refund bonds issued 01/29/1999/1,601,054 for bldgs/equipment | 0 | 0 | 0 |
| The Economic Development Authority of the City of New Ulm MN | ||||||||
| B | 416005412 | 064902PB4 | 2014-08-26 | $3,775,605 | Refund bonds issued 09/05/2006 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $6,215,727 | $115,168 | $1,601,054 | $4,499,506 | 2006 | Yes (1) | 0 | Yes (1) | Yes (1) | |
| B | $3,775,605 | $75,512 | $3,700,093 | Yes (1) | 0 | Yes (1) | Yes (1) | $1,480,000 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 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) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 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 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 2 | Vista Prairie at Ridgeway, LLC was purchased on October 1,2023. |
| 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, 2024 was $246,467. |
| 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (11 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 |
|---|---|---|---|---|---|---|---|---|---|
| North Pointe-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 411970657 | Assisted living | MN | $4,975,686 | $4,440,391 | Vista Prairie Communities |
| Fieldcrest-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 421519910 | Assisted living | IA | $5,010,841 | $6,746,933 | Vista Prairie Communities |
| Garnette Gardens-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 411980868 | Assisted living | MN | $5,254,403 | $6,835,785 | Vista Prairie Communities |
| St Clarence-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 202586088 | Assisted living | OH | $5,123,684 | $11,380,770 | Vista Prairie Communities |
| Windmill Ponds-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 411964961 | Assisted living | MN | $3,347,047 | $3,744,093 | Vista Prairie Communities |
| Goldfinch Estates-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 412020934 | Assisted living | MN | $8,708,487 | $10,755,054 | Vista Prairie Communities |
| Copperleaf-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 412013671 | Assisted living | MN | $5,878,539 | $7,994,047 | Vista Prairie Communities |
| Vista Prairie Management LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 451206462 | Management Company | MN | $2,494,151 | $0 | Vista Prairie Communities |
| Vista Prairie at Brentwood LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 850679000 | Assisted living | WI | $3,514,750 | $6,475,667 | Vista Prairie Communities |
| Ridgeway-GEAC LLC | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 932302509 | Assisted living | MN | $4,023,632 | $10,192,060 | Vista Prairie Communities |
| Eagle Pointe | |||||||||
| 11180 Zealand Avenue N | Champlin | MN | 55316 | 853482580 | Assisted living | MN | $0 | $14,305,269 | VIsta Prairie Communities |