2022-11-09T12:24:45-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 201 N RIVERFRONT DR SUITE 300 MANKATO MN 56001 990 2021-01-01 410713909 MINNESOTA ODD FELLOWS HOME INC MINN 5076648800 815 FOREST AVE NORTHFIELD MN 55057 JAY PIZINGER CEO/CFO 5076648800 2022-10-27 1 JAY PIZINGER 999009999 JOSH SHERBURNE P02039400 5073868800 2022-10-27 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z THREE LINKS CARE CENTER JAY PIZINGER 815 FOREST AVE NORTHFIELD MN 55057 19463834 0 X WWW.THREELINKS.ORG X 1899 MN TO PROVIDE HOUSING AND CARE TO THE ELDERLY. 12 12 514 22 1392575 0 1163373 2180966 18050209 16658032 13205 10087 565826 607713 19792613 19456798 0 0 0 0 12775040 12999238 0 0 0 6891085 6589402 19666125 19588640 126488 -131842 24961812 22867310 22591077 20628417 2370735 2238893 X TO PROVIDE HOUSING AND CARE TO THE ELDERLY. 0 0 16014982 0 15265457 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. 16014982 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 1 0 0 1 39 0 514 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 2.00 X 0 0 0 GARY WHITNEY DIRECTOR 0.50 0.00 X 0 0 0 MARK ANDERSON CEO 40.00 3.00 X 196581 0 11682 JAY PIZINGER CFO 40.00 3.00 X 168314 0 11749 JUSTINA ABRAHAM RN STAFF NURSE 40.00 0.00 X 103756 0 0 MICHAEL WILLIAMS NURSING ASSISTANT 40.00 0.00 X 165128 0 0 MICHAEL NIMENE LPN 40.00 0.00 X 141967 0 0 LAURA LUTGENS DON 40.00 0.00 X 128495 0 0 ERIC ROE NSN 40.00 0.00 X 103729 0 0 1007970 0 23431 7 0 1 0 HEALTHCARE SERVICES GROUP INC 3220 TILLMAN DRIVE STE 300 BENSALEM PA 190202050 HOUSEKEEPING SERVICES 169924 TECH SUPPORT OF MINNESOTA 205 LEXINGTON AVE S NEW PRAGUE MN 56071 COMPUTER SERVICES 144371 2 2144820 36146 2180966 RESIDENT REVENUE 623000 8273127 8273127 MEDICARE/MEDICAID PAYMENTS 541900 6361235 6361235 MANAGEMENT FEES 561000 1533359 140784 1392575 MISC CARE SERVICE 900099 275887 275887 RESIDENT MEAL REVENUE 900099 198362 198362 16062 16062 16658032 10087 10087 1205 -1205 -1205 5643 5831 -188 -188 MISCELLANEOUS REVENUE 900099 603665 603665 NON-RESIDENT MEAL REVENUE 900099 5441 5441 609106 19456798 15265457 1392575 617800 388326 388326 10491325 8754234 1737091 119 119 2119468 2122277 -2809 179223 179223 108150 108150 301109 301109 1628681 1591594 37087 133513 133513 550837 432834 118003 804897 589425 215472 22936 8556 14380 58981 44118 14863 724113 724113 1001363 1001363 139306 139306 FOOD COSTS 446763 446763 MINNESOTA SURCHARGE 258980 258980 ALLOCATIONS 97210 -8972 106182 MISCELANEOUS EXPENSE 55544 5262 50282 77796 44316 33480 19588640 16014982 3573658 0 1082802 1128620 1472534 550249 1015293 1208227 12275 7090 162425 58944 36492216 18490388 18466092 18001828 39994 40566 1003761 991017 1706636 880769 24961812 22867310 1394862 2127576 29044 278967 20999416 18050122 167755 171752 22591077 20628417 X 2370735 2238893 2370735 2238893 24961812 22867310 -131842 0 X X 0 1 X 1 0 X 32223 -531 -184 1163373 2180966 3375847 14567009 14952407 17337027 18050209 16663675 81570327 14599232 14951876 17336843 19213582 18844641 84946174 0 0 0 84946174 64434 64204 54225 13205 10087 206155 64434 64204 54225 13205 10087 206155 125235 116331 403071 563606 609106 1817349 14788901 15132411 17794139 19790393 19463834 86969678 0.97670 0.98090 0.00240 0.00310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1511358 1511358 28370116 12954106 15416010 5903160 5083025 820135 707582 453257 254325 18001828 RESIDENT TRUST FUND 1468 SECURITY DEPOSITS 102388 ASSET RETIREMENT OBLIGATION 52896 RESERVATION DEPOSITS 15000 171752 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 MARK ANDERSON CEO 196581 0 0 0 0 0 4560 0 7122 0 208263 0 0 0 JAY PIZINGER CFO 168314 0 0 0 0 0 6240 0 5509 0 180063 0 0 0 MICHAEL WILLIAMS NURSING ASSISTANT 165128 0 0 0 0 0 0 0 0 0 165128 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 1010660 9800000 222727 192093 9385180 2015 1 0 1 1 B 1200000 1200000 27273 23957 1148770 2015 1 0 1 1 C 5166825 7000000 140000 6860000 2005 0 0 1 1 D 350000 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 XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MILLSTREAM COMMONS LLC 210 8TH ST WEST NORTHFIELD MN 55057 202182742 ASSISTED LIVING FOR THE ELDERLY MN -180051 4771974 MINNESOTA ODD FELLOWS HOME INC THREE LINKS MANAGEMENT SERVICES LLC 815 FOREST AVE NORTHFIELD MN 55057 263468822 MANAGEMENT SERVICES MN -1279 298862 MINNESOTA ODD FELLOWS HOME INC VILLAGES OF LONSDALE 815 FOREST AVE NORTHFIELD MN 55057 263319493 ASSISTED LIVING FOR THE ELDERLY MN -189539 8203963 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 THREE LINKS MANAGEMENT SERVICES LLC Q 134874 ACTUAL AMOUNTS PAID