2025-11-17T10:53:20-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2024-01-01 202013846 SERVICE MANAGEMENT GROUP INC SERV 9529353515 12600 WHITEWATER DRIVE 100 MINNETONKA MN 55343 JOHN DAHM CHIEF EXECUTIVE OFFICER 9529353515 2025-11-13 1 1 KRISTEN DONLEVY P01670215 4144761880 2025-11-11 2024 2025-03-06 01:10:19Z JOHN DAHM 12600 WHITEWATER DRIVE 100 MINNETONKA MN 55343 39690316 0 X ACCRACARE.ORG X 2004 MN TO PROVIDE MANAGEMENT SERVICES TO OTHER AFFILIATED NONPROFIT ORGANIZATIONS. 7 0 493 0 0 0 0 0 32737167 37495868 1418002 1488854 0 32964 34155169 39017686 60675 79077 0 0 26360297 28265380 0 0 0 8126749 11536286 34547721 39880743 -392552 -863057 23943248 74979128 25656199 77170860 -1712951 -2191732 TO PROVIDE MANAGEMENT SERVICES TO THE OTHER AFFILIATED NONPROFIT ORGANIZATIONS THAT PROVIDE SERVICES AND SUPPORTS TO PEOPLE WITH DISABILITIES AND OLDER ADULTS LIVING AT HOME IN THEIR COMMUNITY. 0 0 79077 79077 37495868 TO PROVIDE MANAGEMENT SERVICES TO THE OTHER AFFILIATED NONPROFIT ORGANIZATIONS THAT PROVIDE SERVICES AND SUPPORTS TO PEOPLE WITH DISABILITIES AND OLDER ADULTS LIVING AT HOME IN THEIR COMMUNITY. 79077 1 0 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 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 55 0 1 493 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X CHAD DERNER 9523651361 12600 WHITEWATER DRIVE 100 MINNETONKA MN 55343 JOHN DAHM CHIEF EXECUTIVE OFFICER 10.00 30.00 X X 664868 0 0 MARK HESTON CHAIR 0.30 1.50 X X 7500 0 0 STEVE SUCKOW VICE CHAIR 0.10 0.50 X X 5000 0 0 MONICA THEISEN TREASURER 0.10 0.50 X X 6600 0 0 ROBIN BROWN BOARD MEMBER 0.10 0.50 X 5000 0 0 BONNIE HAYS BOARD MEMBER 0.10 0.50 X 5000 0 0 MIKE HOLTZ BOARD MEMBER 0.10 0.50 X 5000 0 0 CHRISTIANA FINNERN BOARD MEMBER 0.10 0.50 X 5000 0 0 CHAD DERNER CHIEF FINANCIAL OFFICER (SEPT. 2024) 10.00 30.00 X 70375 0 0 LEANN FRETTE CHIEF SOLUTIONS OFFICER 10.00 30.00 X 255000 0 0 SUSAN MORGAN CHIEF OPERATIONS OFFICER 10.00 30.00 X 177691 0 0 TIMOTHY JONES CHIEF TECHNOLOGY OFFICER 18.00 22.00 X 178126 0 0 DAVID HANCOX CHIEF ORGANIZATION OFFICER 10.00 30.00 X 196002 0 0 AMY HILSGEN CHIEF HR OFFICER 10.00 30.00 X 186483 0 0 KEVIN DRAPER IT DEVELOPMENT MANAGER 1.00 39.00 X 138100 0 0 KAREN FERK PROGRAM DIRECTOR 1.00 39.00 X 149149 0 0 TYLER LANGENFELD PROGRAM DIRECTOR 1.00 39.00 X 140323 0 0 ROCHELLE WODARZ PROGRAM DIRECTOR 1.00 39.00 X 175457 0 0 VALERIE PATINO PROGRAM DIRECTOR 1.00 39.00 X 170637 0 0 2541311 0 0 22 0 1 0 TUNHEIM PARTNERS INC 1100 RIVERVIEW TOWER MINNEAPOLIS MN 55425 PUBLIC RELATIONS 1243156 TAFT STETTNIUS & HOLLISTER LLP 2200 IDS CENTER MINNEAPOLIS MN 55402 LEGAL 829643 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 ACCOUNTING SERVICES 483839 HOFF BERRY KOZAR 775 PRAIRIE CENTER DRIVE EDEN PRAIRIE MN 55344 LEGAL 175818 WOLF CONSTRUCTION INC 10411 CEDAR LAKE RD 415 MINNETONKA MN 55305 CONSTRUCTION 130723 6 MANAGEMENT FEES 561000 37146212 37146212 CLIENT SERVICE FEES 561000 349656 349656 37495868 1375484 1375484 786000 672630 113370 113370 113370 MISCELLANEOUS REVENUE 900099 32964 32964 32964 39017686 37495868 0 1521818 70492 70492 8585 8585 24006296 24006296 2470108 2470108 1788976 1788976 1546905 1546905 35692 35692 2780887 2780887 8090 8090 719822 719822 1447680 1447680 1484290 1484290 446701 446701 80477 80477 406621 406621 284171 284171 BAD DEBT EXPENSE 2011777 2011777 SUPPLIES 108445 108445 DUES & MEMBERSHIPS 76721 76721 MISCELLANEOUS EXPENSE 59053 59053 38954 38954 39880743 79077 39801666 0 12367950 15682157 11563 58798 4086079 4133886 705795 486243 3091215 2469510 1529126 621705 5169093 53919197 73642 77142 23943248 74979128 1289600 1735769 24366599 75435091 25656199 77170860 X -1712951 -2191732 -1712951 -2191732 23943248 74979128 -863057 339013 45263 0 X 0 1 X 1 0 X 44292 44292 26973059 27032993 32870693 32737167 349656 119963568 26973059 27077285 32870693 32737167 349656 120007860 0 0 0 120007860 260896 156948 1418002 1375484 3211330 260896 156948 1418002 1375484 3211330 32964 32964 27233955 27234233 32870693 34155169 1758104 123252154 0.97370 0.98580 0.02610 0.01420 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2024 AMOUNT: $ 32,964. 571703 504661 67042 2519512 1964849 554663 621705 RELATED PARTY PAYABLE 75435091 75435091 X PART X, LINE 2: THE ORGANIZATIONS ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ORGANIZATIONS ARE SUBJECT TO TAX ON INCOME UNRELATED TO THE ORGANIZATIONS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. IN ADDITION, THE ORGANIZATIONS HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR 2024 AND 2023. THE ORGANIZATIONS FILE U.S. FEDERAL AND MINNESOTA INFORMATION RETURNS. THE ORGANIZATIONS ARE NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. MANAGEMENT BELIEVES THAT THE ORGANIZATIONS' INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. 1 THE ARC OF MN 2446 UNIVERSITY AVE WEST SUITE 110 ST PAUL MN 55114 410795254 501(C)(3) 20000 0 N/A N/A HEALTH FOR ALL GALA AUTISM SOCIETY OF MINNESOTA 2380 WYCLIFF ST 102 ST PAUL MN 55114 411718029 501(C)(3) 9999 0 N/A N/A SPONSORSHIP DONATION MINNESOTA HOME CARE ASSOCIATION 1265 GREY FOX RD STE 2 ARDEN HILLS MN 55112 411641999 501(C)(3) 6000 0 N/A N/A SPONSORSHIP DONATION 3 ACCRA WAY FUND 14 5847 N/A N/A PART I, LINE 2: TO ENSURE APPROPRIATE USE OF ALL INDIVIDUAL FINANCIAL ASSISTANCE, PAYMENTS ARE MADE DIRECTLY TO THE THIRD PARTY TO WHOM THE INDIVIDUAL OWES THE DEBT. X X X X X 0 1 0 0 0 0 0 0 0 JOHN DAHM CHIEF EXECUTIVE OFFICER 664868 0 0 0 0 0 0 0 0 0 664868 0 0 0 LEANN FRETTE CHIEF SOLUTIONS OFFICER 255000 0 0 0 0 0 0 0 0 0 255000 0 0 0 DAVID HANCOX CHIEF ORGANIZATION OFFICER 196002 0 0 0 0 0 0 0 0 0 196002 0 0 0 AMY HILSGEN CHIEF HR OFFICER 186483 0 0 0 0 0 0 0 0 0 186483 0 0 0 TIMOTHY JONES CHIEF TECHNOLOGY OFFICER 178126 0 0 0 0 0 0 0 0 0 178126 0 0 0 SUSAN MORGAN CHIEF OPERATIONS OFFICER 177691 0 0 0 0 0 0 0 0 0 177691 0 0 0 ROCHELLE WODARZ PROGRAM DIRECTOR 175457 0 0 0 0 0 0 0 0 0 175457 0 0 0 VALERIE PATINO PROGRAM DIRECTOR 170637 0 0 0 0 0 0 0 0 0 170637 0 0 0 PART I, LINE 4B SERVICES MANAGEMENT GROUP HAS ENTERED INTO DEFERRED COMPENSATION PLANS FOR BOTH THE CEO AND CFO. THE DEFERRED COMPENSATION PLAN INCLUDES 240 MONTHLY PAYMENTS OF $3,000 FOR THE CEO UPON VESTING AND RETIREMENT, AND 120 MONTHLY PAYMENTS OF $2,083.33 FOR THE CFO UPON VESTING AND RETIREMENT. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF DIRECTORS HAS AN EXECUTIVE COMMITTEE CONSISTING OF AT LEAST THREE MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE ORGANIZATION'S BUSINESS IN THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, EXCEPT THAT THE EXECUTIVE COMMITTEE DOES NOT HAVE THE AUTHORITY AND POWER TO ELECT OR REMOVE DIRECTORS, CREATE NEW OFFICER POSITIONS, ELECT OR REMOVE OFFICERS, AMEND THE ARTICLES OF INCORPORATION OR BYLAWS, ADOPT A PLAN OF MERGER OR CONSOLIDATION, AUTHORIZE THE SALE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S PROPERTY AND ASSETS, AUTHORIZE OR REVOKE A VOLUNTARY DISSOLUTION OF THE ORGANIZATION, TAKE ANY ACTION THAT REQUIRES THE AFFIRMATIVE VOTE OF MORE THAN A MAJORITY OF THE DIRECTORS VOTING ON A MATTER UNDER THE BYLAWS, OR TAKE ANY OTHER ACTION THAT APPLICABLE LAW REQUIRES BE TAKEN BY THE FULL BOARD. THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW OF THE CEO'S PERFORMANCE BASED ON PREVIOUSLY ESTABLISHED AND CLEARLY ARTICULATED PERFORMANCE OBJECTIVES AND GENERAL ORGANIZATIONAL PERFORMANCE, AND MAKES A RECOMMENDATION TO THE FULL BOARD OF ANNUAL COMPENSATION BASED ON THE PERFORMANCE REVIEW. THE EXECUTIVE COMMITTEE IS AT ALL TIMES SUBJECT TO THE CONTROL OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD BEFORE FILING THE FORM. THE CHIEF EXECUTIVE OFFICER SIGNED THE FILING COPY AFTER ITS SUBMISSION TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS HAVE A DUTY TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE GOVERNANCE COMMITTEE PRIOR TO ANY CONSIDERATION BY THE BOARD OR ANY COMMITTEE OF THE BOARD. AFTER CONSIDERATION, THE DISINTERESTED MEMBERS OF THE GOVERNANCE COMMITTEE SHALL DETERMINE WHETHER A CONFLICT EXISTS. IF THE GOVERNANCE COMMITTEE HAS A REASONABLE CAUSE TO BELIEVE A DIRECTOR OR OFFICER IS IN VIOLATION OF THE POLICY, THE DIRECTOR OR OFFICER WILL BE INFORMED AND AFFORDED AN OPPORTUNITY TO RESPOND TO THE ALLEGED FAILURE TO DISCLOSE. UPON HEARING THE RESPONSE, THE GOVERNANCE COMMITTEE WILL DETERMINE IF A FAILURE TO DISCLOSE DID OCCUR AND IF SO, WILL RECOMMEND THE BOARD TAKE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A BEGINNING IN 2018 AND CONTINUING INTO 2019, AND USING THE CONSIDERABLE EXPERTISE OF CARLSON DETTMAN, A NATIONALLY RECOGNIZED CONSULTING FIRM SPECIALIZING IN COMPENSATION MATTERS, SMG COMPLETED A THOROUGH JOB DOCUMENTATION, ANALYSIS AND EVALUATION REVIEW OF ALL POSITIONS. THIS DETAILED REVIEW RESULTED IN UPDATING CERTAIN JOB DESCRIPTIONS AND CREATED A NEW SMG PAY PLAN BASED ON REFLECTIVE OF MARKETING PRICING RESOURCES INCLUDING LOCAL, STATE AND NATIONAL BENCHMARKING. THE NEW PAY PLAN WAS INITIATED EFFECTIVE JANUARY 1, 2020. THE CEO'S COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPENSATION OF OTHER OFFICERS WAS REVIEWED AND APPROVED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS MAY BE OBTAINED UPON REQUEST. ACCRA CARE INC 12600 WHITEWATER DR STE 100 MINNETONKA MN 55343 411935027 HOME CARE MN 501(C)(3) LINE 10 SERVICE MANAGEMENT GROUP INC 1 CHOICES FOR CHILDREN INC 12600 WHITEWATER DR STE 100 MINNETONKA MN 55343 411727930 HOME CARE MN 501(C)(3) LINE 10 SERVICE MANAGEMENT GROUP INC 1 CONSUMER CHOICE SERVICES INC 12600 WHITEWATER DR STE 100 MINNETONKA MN 55343 202014073 HOME CARE MN 501(C)(3) LINE 10 SERVICE MANAGEMENT GROUP INC 1 ACCRA HOME HEALTH INC 12600 WHITEWATER DR STE 100 MINNETONKA MN 55343 271442271 HOME CARE MN 501(C)(3) LINE 10 SERVICE MANAGEMENT GROUP INC 1 ACCRA HOME CARE INC 12600 WHITEWATER DR STE 100 MINNETONKA MN 55343 454846425 HOME CARE MN 501(C)(3) LINE 10 SERVICE MANAGEMENT GROUP INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 ACCRA CARE INC L 29680222 MGMT FEE ALLOCATION ACCRA HOME HEALTH INC L 832884 MGMT FEE ALLOCATION CONSUMER CHOICE SERVICES INC L 6633106 MGMT FEE ALLOCATION