L2815 BOUNDARY WATERS CARE CENTER: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- L2815 BOUNDARY WATERS CARE CENTER (EIN 27-3111617)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-09-26
- IRS object ID
- 201712699349301221
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-09-26T14:08:12-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | 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 | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273111617 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boundary Waters Care Center | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOUN | BusinessNameControlTxt |
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 W Conan St | AddressLine1Txt |
| City | Ely | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55731 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Roger Pekuri | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7635375700 | PhoneNum |
| Signature | 2017-08-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2017-08-28 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 198.135.125.108 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-08-28 | IPDt |
| IP Tm | 13:23:39 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3F9C168A740BFE5F5D76151F12AACC9E0EB7B57C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Roger Pekuri | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 W Conan St | AddressLine1Txt |
| City | Ely | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55731 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,593,457 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.boundarywaterscc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | Provision of long term care for the elderly. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 82 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $847 | PYContributionsGrantsAmt |
| CY Contributions Grants | $300 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,016,520 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,555,249 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23 | PYInvestmentIncomeAmt |
| CY Investment Income | $65 | CYInvestmentIncomeAmt |
| PY Other Revenue | $28,190 | PYOtherRevenueAmt |
| CY Other Revenue | $37,843 | CYOtherRevenueAmt |
| PY Total Revenue | $3,045,580 | PYTotalRevenueAmt |
| CY Total Revenue | $3,593,457 | 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 | $1,526,408 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,974,710 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,280,483 | PYOtherExpensesAmt |
| CY Other Expenses | $1,344,015 | CYOtherExpensesAmt |
| PY Total Expenses | $2,806,891 | PYTotalExpensesAmt |
| CY Total Expenses | $3,318,725 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $238,689 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $274,732 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,246,736 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,397,254 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $496,041 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $401,158 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $750,695 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $996,096 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Boundary Waters Care Center is committed to the core values of hospitality, stewardship, integrity, respect, and humor. These values, in addition to the significance and impact of the services we provide, determine our priorities, influence our decisions, and represent stability to those we serve. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,527,799 | ExpenseAmt |
| Revenue | $3,495,792 | RevenueAmt |
| Desc | Boundary Waters Care Center operates a 42-bed nursing facility for the elderly of Ely, Minnesota. The Care Center also provides services designated to meet the physical, social, and psychological needs of the residents. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $96,088 | ExpenseAmt |
| Revenue | $97,300 | RevenueAmt |
| Desc | Boundary Waters Care Center provides meal services to residents and a local non-profit organization through a meals on wheels program. The Care Center also provides dietary services, catering and activity services to the area hospital. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,623,887 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 82 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Health Dimensions Group | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7635375700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4400 Baker Road Suite 100 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55343 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Roger Pekuri | ||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Joneene Lobe | ||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Betty Erickson | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mike Forsman | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tony Pecha | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Shelley Solberg thru May | ||||||
| Administrator | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Adam Masloski from Aug | ||||||
| Administrator | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Health Dimensions Consulting Inc | |||||
| 4400 Baker Road Suite 100 | Minneapolis | MN | 55343 | management services | $298,739 |
| Living Well Therapy | |||||
| 66 East Saint Marie Street | Duluth | MN | 55803 | therapy services | $108,968 |
| Aramark Uniform Services | |||||
| 25259 Network Place | Chicago | IL | 606731252 | laundry services | $101,145 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $300 | AllOtherContributionsAmt |
| Total Contributions | $300 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Net Patient Revenue | 623000 | $3,438,941 | $3,438,941 |
| Cafeteria | 900099 | $96,073 | $96,073 |
| Other Operating Revenu | 900099 | $20,235 | $20,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,555,249 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65 | TotalRevenueColumnAmt |
| Exclusion | $65 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Debt Forgiveness | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $37,843 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,843 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $37,843 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,593,457 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,593,092 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $65 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,654,707 | TotalAmt |
| Program Services | $1,531,657 | ProgramServicesAmt |
| Management And General | $123,050 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,170 | TotalAmt |
| Program Services | $162,699 | ProgramServicesAmt |
| Management And General | $17,471 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,633 | TotalAmt |
| Program Services | $122,861 | ProgramServicesAmt |
| Management And General | $16,772 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,256 | TotalAmt |
| Management And General | $268,256 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,698 | TotalAmt |
| Management And General | $36,698 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,762 | TotalAmt |
| Management And General | $12,762 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,924 | TotalAmt |
| Program Services | $120,130 | ProgramServicesAmt |
| Management And General | $48,794 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,421 | TotalAmt |
| Management And General | $15,421 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,673 | TotalAmt |
| Program Services | $81,881 | ProgramServicesAmt |
| Management And General | $28,792 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,147 | TotalAmt |
| Management And General | $40,147 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,771 | TotalAmt |
| Program Services | $66,146 | ProgramServicesAmt |
| Management And General | $15,625 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870 | TotalAmt |
| Management And General | $870 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,308 | TotalAmt |
| Program Services | $100 | ProgramServicesAmt |
| Management And General | $12,208 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,332 | TotalAmt |
| Management And General | $4,332 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,624 | TotalAmt |
| Program Services | $20,624 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,357 | TotalAmt |
| Management And General | $20,357 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Medical Supplies | $281,675 | $281,675 |
| DHS Surcharge | $115,884 | $115,884 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,313 | TotalAmt |
| Program Services | $120,230 | ProgramServicesAmt |
| Management And General | $33,083 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,318,725 | TotalAmt |
| Program Services | $2,623,887 | ProgramServicesAmt |
| Management And General | $694,838 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,919 | BOYAmt |
| EOY | $225,166 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,791 | BOYAmt |
| EOY | $347,065 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,766 | BOYAmt |
| EOY | $32,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $316,163 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $66,457 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,536 | BOYAmt |
| EOY | $249,706 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $570,724 | BOYAmt |
| EOY | $542,380 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,246,736 | BOYAmt |
| EOY | $1,397,254 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,949 | BOYAmt |
| EOY | $183,535 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,666 | BOYAmt |
| EOY | $9,125 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,086 | BOYAmt |
| EOY | $5,073 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,340 | BOYAmt |
| EOY | $203,425 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $496,041 | BOYAmt |
| EOY | $401,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,057 | BOYAmt |
| EOY | $458,789 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $566,638 | BOYAmt |
| EOY | $537,307 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,695 | BOYAmt |
| EOY | $996,096 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,246,736 | BOYAmt |
| EOY | $1,397,254 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $274,732 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$29,331 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $750 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,124 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $847 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $300 | CurrentTaxYearAmt |
| Total | $5,221 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,805,499 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,540,787 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,882,152 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,016,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,555,249 | CurrentTaxYearAmt |
| Total | $14,800,207 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,806,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,540,987 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,885,276 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,017,367 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,555,549 | CurrentTaxYearAmt |
| Total | $14,805,428 | 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) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,029,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,013,091 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,148,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,067,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $671,346 | CurrentTaxYearAmt |
| Total | $4,929,558 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,029,384 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,013,091 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,148,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,067,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $671,346 | CurrentTaxYearAmt |
| Total | $4,929,558 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $9,875,870 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $65 | CurrentTaxYearAmt |
| Total | $678 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $65 | CurrentTaxYearAmt |
| Total | $678 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,683 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus1 Year | $28,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,843 | CurrentTaxYearAmt |
| Total | $73,716 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,814,112 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,541,389 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,885,284 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,045,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,593,457 | CurrentTaxYearAmt |
| Total | $14,879,822 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.66370 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| 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 | Miscellaneous Revenue - 2012 Amount: $ 7,683. Revenue from Debt Forgiveness - 2015 Amount: $ 28,190. 2016 Amount: $ 37,843. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $215,795 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,362 | DepreciationAmt |
| Book Value | $194,433 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,368 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,095 | DepreciationAmt |
| Book Value | $55,273 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $249,706 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Contributed Use of Property | $537,307 |
| Resident Trust Accounts | $5,073 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $542,380 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,618,116 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $33,171 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $29,331 | OtherRevenueAmt |
| Revenue Not Reported | $62,502 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,555,614 | RevenueSubtotalAmt |
| Other Revenues Not Included | $37,843 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $37,843 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,593,457 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,381,227 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $62,502 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $62,502 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,318,725 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,318,725 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | Boundary Waters Care Center acts as a custodian for the resident trust account. The funds are used to pay for the residents' personal expenses. |
| Part X, Line 2: | The Care Center is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Care Center is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Care Center is subject to income tax on any net income that is derived from business activities that are unrelated to their exempt purpose. The Care Center 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 Care Center 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. The Care Center has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS. |
| Part XI, Line 2d - Other Adjustments: | Amortization of promise to give-leased space 29,331. |
| Part XI, Line 4b - Other Adjustments: | Gain from Debt Forgiveness Included in Revenue for Tax Reporting 37,843. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 3 | Boundary Waters Care Center (BWCC) has entered into a contract with Health Dimensions Consulting, Inc. (dba Health Dimensions Group) for certain management services. Shelley Solberg received $64,040 in compensation for services as Administrator and Adam Masloski received $22,000 in compensation for services as Administrator. |
| 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 990 is reviewed by the Financial Services Manager and the Senior Accountant of the management company. The 990 is also provided to Boundary Waters Care Center board for review and approval prior to filing. |
| Form 990, Part VI, Section B, line 12c | The organization provides annual training on the code of conduct, which includes the conflict of interest policy. The organization also has a compliance hotline in which any/all complaints are investigated. Board members and key employees are asked to complete a conflict of interest questionnaire annually. |
| Form 990, Part VI, Section B, line 15a | Health Dimensions Group (HDG) engages a third party on a periodic basis to conduct market analysis and to provide recommendations on compensation ranges for administrators. The Human Resources department coordinates this activity with the third party vendor, and provides financial recommendations to the HDG CEO. Administrators are not involved with any aspect of conducting market analysis, establishing compensation ranges or determining their respective salary. |
| Form 990, Part VI, Section C, line 19 | The governing documents and financial statements are available upon request. |
| Form 990, Part XI, line 9: | Amortization of promise to give-leased space -29,331. |