2025-11-17T12:42:59-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 411263433 Knute Nelson KNUT 3207636653 2209 Jefferson St S Suite 201 Alexandria MN 56308 Marnie Gugisberg Sr VP/CFO 3204918505 2025-11-17 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-17 2024 2025-03-06 01:10:19Z Mark Anderson 2209 Jefferson St S Suite 201 Alexandria MN 56308 69809119 0 9386 X www.vivie.org X 1969 MN Operation of nursing home and senior services 12 12 1042 225 2735562 411058 508100 1200373 13713739 67139424 185223 571949 596605 701233 15003667 69612979 16311 62447 0 0 9506780 39533221 0 0 54061 5152304 28558367 14675395 68154035 328272 1458944 77479014 86794701 48480786 54157373 28998228 32637328 X The mission of Knute Nelson is to enrich the lives of everyone we serve. We have five core values - Christian Heritage, Valuing People, Customer-Focused Excellence, Community Engagement and Stewardship. 0 0 39955231 62447 64785101 Knute Nelson served over 8,500 older adults throughout their care continuum. This expansive continuum of care includes: Care Center, Short-Term Rehab Center, Skilled Memory Care, Assisted Living, Enhanced Assisted Living, Memory Care Assisted Living, Senior Living, Out-Patient Therapy, Wellness, Home Care, Home Health, Hospice, Population Health, Telehealth, Management Consulting, Pioneer Grill and Catering. Partnerships extend the breadth and depth of services such as Ethos Home Care and Hospice in Fargo-Moorhead; Alexandria Area YMCA in Alexandria; Franciscan Sisters of Little Falls; Crystal Brook Senior Living in Park Rapids; Pelican Valley Senior Living in Pelican Rapids; Centrex Rehab in Bloomington; and Care Ventures Cooperative in Dassel.Knute Nelson, and its managed partners, has 1,000+ employees and over 225 volunteers making it one of the top four employers in Alexandria. Within the skilled nursing facility, we have a short-term rehab unit, rehabilitation program, and care suites for end-of-life programming. We also have a wellness program that provides classes for residents, activities, and a chaplaincy program; all which enhance their quality of living. Our chaplaincy program is guided by Christian principles. All faiths are celebrated here and our chaplain provides a wide range of spiritual care through worship service, bible study groups, and resident and family support.The skilled nursing facility served individuals with their short- and long-term nursing and therapy needs. An increasing area of focus is our short-term rehab center where individuals receive necessary physical, speech, and occupational therapies and return back to their home. Knute Nelson accepts all payor sources: Medicare, Medicaid, insurance, and private pay. If a resident is unable to pay for their services, we will work with them to find a means to pay for their services and help them facilitate the application process for medical assistance through family members, Knute Nelson and Horizon Public Health Social Services. The goal of the Knute Nelson Home Health Care program is to help individuals stay in their own home as long as possible. We are able to help individuals of any age with non-clinical needs as well as skilled nursing services, physical, speech and occupational therapies, IV therapy, wound care, home health aide, or assessment and management of their medical needs. We serve individuals throughout 43 counties throughout the Central and West Central Regions of Minnesota and Eastern North Dakota. Knute Nelson Hospice cares for people with life-limiting illnesses utilizing a holistic approach, including medical, physical, emotional, social and spiritual care for patients and families. Hospice provides a wide range of services from skilled nursing, medication and pain management, home health aides, physical therapy, occupational therapy, social workers and Chaplains. Additionally, enriching services such as massage, therapeutic music and healing touch are provided. Hospice is provided wherever the patient calls home--in their own homes, nursing facilities or other housing locations. Bereavement services and follow-up care are also a part of the hospice program. Our assisted living facility, Nelson Gables, promotes independence, security and quality of life. Daily coffee hour, restaurant style meal program, active aging wellness classes, parties and outings keep residents as active as they wish to be. A 24-hour staff, under the direction of a registered nurse, is ready to offer assistance with medication management, medication administration, bathing, and personal care. Grand Arbor, registered through Knute Nelson Senior Living Campus, LLC, is an enhanced continuing care retirement community that encourages active lifestyles with a town center and wellness center set among senior living apartments; general and high acuity assisted living apartments; and memory care assisted living apartments. A 24-hour licensed staff, under the direction of a registered nurse, is able to offer assistance with medication management, medication administration, bathing, and other personal care.Knute Nelson has expanded its management consulting services to offer sought-out expertise to other senior living providers. Partnerships extend throughout Knute Nelson's geographic footprint and allow for an enhanced level of service to other providers, including Franciscan Sisters of Little Falls (Little Falls, MN), Crystal Brook Senior Living (Park Rapids, MN), Pelican Valley Senior Living (Pelican Rapids, MN), and Ethos Home Care & Hospice (Fargo, ND). 39955231 1 1 0 1 0 0 0 0 1 0 1 1 0 1 1 1 0 1 0 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 0 1 1 1 1 0 0 1 93 0 1 1042 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MN X Marnie Gugisberg 3207631164 2209 Jefferson St Ste 201 Alexandria MN 56308 Phil Hanson Chair 1.00 10.00 X X 0 0 0 Chad Coauette Vice - Chair 1.00 10.00 X X 0 0 0 Fred Semmer Secretary/Treasurer 1.00 10.00 X X 0 0 0 David Steven Wolf Past Chair 1.00 10.00 X X 0 0 0 Greg Billberg Director 1.00 10.00 X 0 0 0 Julie Critz Director 1.00 10.00 X 0 0 0 Mick Finn Director 1.00 10.00 X 0 0 0 Vicki Jodsaas Director 1.00 10.00 X 0 0 0 Carol Kraft Director 1.00 10.00 X 0 0 0 Kate Lee Director 1.00 10.00 X 0 0 0 Jeff Montgomery Director 1.00 10.00 X 0 0 0 Scott Redden Director 1.00 10.00 X 0 0 0 Mark Anderson President/CEO 39.00 48.00 X 637648 0 29924 Marnie Gugisberg SrVP/CFO 39.00 48.00 X 300449 0 24778 Katie Perry SrVP/COO 38.00 56.00 X 313783 0 26902 Brooke Zabel Chief People Officer 40.00 0.00 X 209642 0 15040 Angie Urman VP-Managed Partnerships 40.00 0.00 X 206500 0 22855 1668022 0 119499 39 0 1 0 Method Rehab 11055 Wayzata Blvd Suite 200 Minnetonka MN 55305 Therapy Contract 919960 Centrex Rehab 8120 Penn Ave S Suite 480 Bloomington MN 55431 Therapy Contract 833490 UKG Inc 1455 North Park Drive Weston FL 33326 Payroll Software 427356 CoreMedical Group 655 S Willow St Manchester NH 03103 Contracted Labor 360283 Homecare Homebase PO Box 695 Des Moines IA 50306 EHR Software 326032 25 233765 465563 501045 1200373 Home Community Based Revenue 623000 27214996 27214996 Housing Revenue 623000 19141924 19141924 Long-Term Care Revenue 623000 10265795 10265795 Management Fees 900099 8871802 6517479 2354323 1644907 1644907 67139424 571949 571949 12000 0 12000 12000 12000 577379 196140 381239 381239 Gain on Insurance Proceeds 900099 307994 307994 307994 69612979 64785101 2735562 891943 62447 62447 1333754 1283332 50422 30247324 20124978 10122346 858564 604301 254263 4793939 3238804 1555135 2299640 1550490 745511 3639 3927957 3927957 67209 67209 78555 78555 4511415 2381198 2130217 871774 871774 1463620 909685 553935 2172272 23888 2148384 3081690 3016413 65277 1727378 1727378 351896 27679 324217 1749545 1746314 3231 3591456 3591456 749859 749859 Medical Supplies 1984043 1984043 Sales Expenses 238409 238409 Professional Membership 132630 132630 Licenses & permits 109795 86835 22960 1748864 606700 1142164 68154035 39955231 28144743 54061 8331457 6444372 6669281 9108676 7628 7586 871891 1214591 93695691 50366795 43648522 43328896 10593540 8722229 4786579 6909715 480000 480000 2090116 10578636 77479014 86794701 5851115 7343778 37067781 35340113 106344 75036 3249314 2978160 2206232 8420286 48480786 54157373 X 28998228 32637328 28998228 32637328 77479014 86794701 X 1458944 131973 47 2048136 X 0 1 X 1 0 X 5618588 1354602 10404560 508100 1200373 19086223 39544983 46558335 49793168 13713739 64785101 214395326 45163571 47912937 60197728 14221839 65985474 233481549 0 0 0 233481549 119216 152484 273995 185223 583949 1314867 119216 152484 273995 185223 583949 1314867 124061 316969 418025 62649 411078 1332782 45406848 48382390 60889748 14469711 66980501 236129198 0.98880 0.99170 0.00560 0.00380 X Part III, Short Year Explanation: The information in column (d) is for the short year October 1, 2023 to December 31, 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 43371060 43371060 1000000 250000 0 0 1000000 1000000 624199 1000000 3624199 5436299 250000 250000 156050 250000 906050 1359075 0 1 X 2505190 2505190 68948447 34888041 34060406 16855930 13966737 2889193 5386124 1512017 3874107 43328896 Careventures Coop 5000 F KI Developers of Park Rapids 661500 F Ziegler Link Age Fund 287500 F Interest in Foundation 5955715 F 6909715 Estimated Third Party Payor 121039 Right-of-Use Assets 2155111 Other 764672 Bond Payment Fund 1639488 Due From Related Party 5898326 10578636 Lease Liability 2597981 Due to Related Party 5822305 8420286 X 73356921 131973 3415829 3547802 69809119 -196140 -196140 69612979 71766004 3611969 3611969 68154035 0 68154035 Part IV, Line 2b: The organization acts as a custodian for the funds of the residents of the Skilled Nursing Facility and Assisted Living. Part X, Line 2: The Corporation 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 consolidated financial statements. The Corporation would recognize future accrued interest and penalties related to unrecognized tax liabilities in income tax expense, if such interest and penalties are incurred. Part XI, Line 2d - Other Adjustments: Intercompany eliminating entries 3,415,829. Part XI, Line 4b - Other Adjustments: UBI COGS netted with revenue for tax reporting -196,140. Part XII, Line 2d - Other Adjustments: UBI COGS netted with revenue for tax reporting 196,140. Intercompany eliminating entries 3,415,829. 1 Employee Scholarships 22 62447 Part I, Line 2: Knute Nelson makes payments directly to the school and directly to the individuals, depending on the circumstance. For payments made directly to individuals, a receipt must be provided showing book or tuition expense before the scholarship is issued. X 0 0 X X 0 0 0 0 0 0 0 1 0 Mark Anderson President/CEO 556059 0 70217 0 11372 0 15269 0 14745 0 667662 0 0 0 Katie Perry SrVP/COO 313566 0 217 0 0 0 12532 0 14461 0 340776 0 0 0 Marnie Gugisberg SrVP/CFO 300232 0 217 0 0 0 11978 0 12891 0 325318 0 0 0 Angie Urman VP-Managed Partnerships 206283 0 217 0 0 0 8200 0 14745 0 229445 0 0 0 Brooke Zabel Chief People Officer 209425 0 217 0 0 0 8363 0 6769 0 224774 0 0 0 Part I, Line 1a Mark Anderson's wife accompanies him on his travel to conferences. Knute Nelson pays for airfare, meals, and conference fees. Part I, Line 7 The President/CEO received a retention bonus related to the merger transaction. The amount was determined and approved by the Board of Directors. A City of Alexandria Minnesota 416004926 000000000 2006-06-08 4300000 Assisted Living Facility and Refund Prior Bonds Issued 7/17/95 0 0 0 B City of Alexandria Minnesota 416004926 51206KAS9 2015-07-15 22905000 Build Senior Housing Campus - Series A Bonds 0 0 0 C City of Garfield Minnesota 416209056 000000000 2017-11-21 9300000 Refinance Bond Issued 7/8/2010 0 0 0 D City of Carlos Minnesota 416005035 000000000 2017-11-21 9300000 Refinance Bond Issued 7/8/2010 0 0 0 A 3576745 4300000 113002 83118 3093138 1010742 2007 1 0 1 1 B 2285000 22905000 1435592 1237925 458100 21011308 2016 0 0 1 1 C 1932114 9300000 130279 9164972 4749 2017 1 0 1 1 D 1932114 9300000 130048 9164972 4980 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 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 0 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 Form 990, Part VI, Section A, line 1a The Executive Committee shall include the Chair, Vice-Chair, President, Treasurer/Secretary, the Past Chair, and such other individuals, if any, as may be appointed by the board from time to time. The Executive Committee shall have the authority of the board in the management of the business of this corporation in the interval between board meetings, and the Executive Committee shall at all times be subject to the control and direction of the board. The Executive Committee shall have such other duties as may be prescribed by the board from time to time. Form 990, Part VI, Section A, line 4 The bylaws were amended to change the sole member and the actions requiring member approval. Form 990, Part VI, Section A, line 6 The sole member of the organization shall be Vivie. Form 990, Part VI, Section A, line 7b The following actions require Member approval: a. Merger or consolidation of the Corporation into or with any other qualified foreign or domestic nonprofit corporation other than an entity related to or affiliated with the Corporation; b. Voluntary dissolution of the Corporation; c. The sale, lease, exchange, or other disposition of all or substantially all of the Corporation's property or assets; d. A substantial change to the mission of the Corporation or the present or now intended nature of the Corporation's operations; e. Amendment of the Articles of Incorporation or these Bylaws; and f. Removal of a director pursuant to Section 4.04 of these Bylaws. Form 990, Part VI, Section B, line 11b The return is reviewed initially by the CFO/SVP and President/CEO. The Finance & Audit committee of Vivie, the parent entity will review and approve for filing. A copy will be made avaialble to the Board of Directors. . Form 990, Part VI, Section B, line 12c Each officer, director, and key employee is required to fill out a conflict of interest form annually. The form is reviewed initially by the President of the Board of Directors and the President/CEO for potential conflicts. If a conflict exists, it is reviewed by the Board of Directors. Any person with a conflict is restricted from voting on related matters. Form 990, Part VI, Section B, line 15 The Board determines the compensation of the President/CEO based on comparability data. The President/CEO is reviewed annually by the Executive Board which then reports back to the full Board of Directors. The decision is noted in the board minutes. The President/CEO determines the compensation of other officers based on comparability data and presents this information to the Executive Board of the Board of Directors. This process takes place on an annual basis. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Change in Value of Foundation 2,048,136. Knute Nelson Senior Living Campus LLC 2209 Jefferson St Ste 201 Alexandria MN 56308 272940787 Senior Housing MN 14896789 44316036 Knute Nelson Knute Nelson Cottages LLC 2209 Jefferson St Ste 201 Alexandria MN 56308 871792529 Assisted Living Facility MN 1398850 1148871 Knute Nelson Nelson Senior Living of Brainard Lakes LLC 2209 Jefferson St Ste 201 Alexandria MN 56308 834307082 Senior Housing MN 0 0 Knute Nelson Walker Methodist 2209 Jefferson St Suite 201 Alexandria MN 55305 411916102 Housing & Assisted Living for Seniors MN 501(c)(3) 10 Vivie 0 Walker Senior Services Inc 2209 Jefferson St Suite 201 Alexandria MN 55305 411661531 Management Services MN 501(c)(3) 12a Walker Methodist 0 Walker Methodist Foundation 2209 Jefferson St Suite 201 Alexandria MN 56308 411383932 Charitable Contribution Solicitation MN 501(c)(3) 12a Walker Methodist 0 Walker Methodist Health Center Inc 2209 Jefferson St Suite 201 Alexandria MN 56308 410706131 Long-Term Care Services MN 501(c)(3) 10 Walker Methodist 0 Walker Residence Inc 2209 Jefferson St Suite 201 Alexandria MN 56308 411443583 Housing & Assisted Living for Seniors MN 501(c)(3) 10 Walker Methodist 0 Walker Senior Housing Corporation III 2209 Jefferson St Suite 201 Alexandria MN 56308 411633928 Housing & Assisted Living for Seniors MN 501(c)(3) 10 Walker Methodist 0 Walker Senior Housing Corporation IV 2209 Jefferson St Suite 201 Alexandria MN 56308 363508677 Housing & Assisted Living for Seniors MN 501(c)(3) 10 Walker Methodist 0 Walker Senior Housing Corporation IX 2209 Jefferson St Suite 201 Alexandria MN 56308 411712274 Housing & Assisted Living for Seniors MN 501(c)(3) 10 Walker Methodist 0 Walker Community Services Inc 2209 Jefferson St Suite 201 Alexandria MN 56308 411706874 Home Services MN 501(c)(3) 10 Walker Methodist 0 Vivie Foundation 2209 Jefferson St Suite 201 Alexandria MN 56308 411451486 Fundraising MN 501(c)(3) 12a Knute Nelson 1 Walker Assisted Living Corporation I 2209 Jefferson St Suite 201 Alexandria MN 56308 411673628 Assisted Living for Seniors MN 501(c)(3) 10 Walker Methodist 0 Vivie 2209 Jefferson St Suite 201 Alexandria MN 56308 932544465 Management Services MN 501(c)(3) 12 N/A 0 KI Senior Living of Park Rapids 2209 Jefferson St Ste 201 Alexandria MN 56308 815315693 Senior Living Facility MN Knute Nelson Related 74149 2385828 0 1 0.15000 Walker Eldercare Services Inc 2209 Jefferson St Ste 201 Alexandria MN 56308 411984385 Management Services MN N/A C 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 1 Vivie Foundation C 233765 General Ledger Part II Walker Methodist Foundation was merged with Vivie Foundation effective July 1, 2024.