L2815 BOUNDARY WATERS CARE CENTER: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- L2815 BOUNDARY WATERS CARE CENTER (EIN 27-3111617)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201403189349306005
- Schema version
- 2013v3.0
- 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 | 2014-11-14T13:39:30-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 227 W FIRST ST STE 700 | AddressLine1 |
| City | DULUTH | City |
| State | MN | State |
| ZIP Code | 558021919 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | ELY | City |
| State | MN | State |
| ZIP Code | 55731 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY LARSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7635375700 | PhoneNum |
| Signature | 2014-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE BOYER | PreparerPersonNm |
| PTIN | P01278549 | PTIN |
| Phone | 2187275025 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GARY LARSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 W CONAN ST | AddressLine1 |
| City | ELY | City |
| State | MN | State |
| ZIP Code | 55731 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,939,872 | 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 | 91 | TotalEmployeeCnt |
| Total Volunteers | 28 | TotalVolunteersCnt |
| Total Gross UBI | $398,483 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$609 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $750 | PYContributionsGrantsAmt |
| CY Contributions Grants | $200 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,214,816 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,939,270 | CYProgramServiceRevenueAmt |
| PY Investment Income | $180 | PYInvestmentIncomeAmt |
| CY Investment Income | $402 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,684 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,223,430 | PYTotalRevenueAmt |
| CY Total Revenue | $2,939,872 | 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 | $2,105,915 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,823,734 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,643,536 | PYOtherExpensesAmt |
| CY Other Expenses | $1,439,291 | CYOtherExpensesAmt |
| PY Total Expenses | $3,749,451 | PYTotalExpensesAmt |
| CY Total Expenses | $3,263,025 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$526,021 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$323,153 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,297,001 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,182,014 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $979,079 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,187,245 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $317,922 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$5,231 | 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 | Yes (1) | SignificantChangeInd |
| Expense | $1,811,456 | ExpenseAmt |
| Revenue | $2,516,800 | RevenueAmt |
| Desc | BOUNDARY WATERS CARE CENTER OPERATED A 59-BED NURSING FACILITY FOR THE ELDERLY OF THE ELY, MN AREA. THE ORGANIZATION 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 | $441,771 | ExpenseAmt |
| Revenue | $4,715 | RevenueAmt |
| Desc | BOUNDARY WATERS PROVIDES MEAL SERVICES TO RESIDENTS AND ALSO PROVIDES CATERING AND MEAL SERVICES TO THE AREA HOSPITAL AND OTHER ORGANIZATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $394,517 | ExpenseAmt |
| Revenue | $19,272 | RevenueAmt |
| Desc | BOUNDARY WATERS PROVIDES HOUSEKEEPING AND LAUNDRY SERVICE TO THE AREA HOSPITAL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,647,744 | 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 | Yes (1) | 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 | Yes (1) | 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 | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | Yes (1) | 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 | Yes (1) | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55343 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GARY LARSON | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JONEENE LOBE | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GREG HUTAR | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HERMAN BLASING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETTY ERICKSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LYNN HICKEY | ||||||
| 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 (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HEALTH DIMENSIONS CONSULTING INC | |||||
| 4400 BAKER ROAD SUITE 100 | MINNEAPOLIS | MN | 55343 | MANAGEMENT FEES | $182,919 |
| ARAMARK UNIFORM SERVICES | |||||
| 26605 NETWORK PLACE | CHICAGO | IL | 60673 | LAUNDRY SERVICES | $157,921 |
| ELY BLOOMENSON COMMUNITY HOSPITAL | |||||
| 328 WEST CONAN ST | ELY | MN | 55731 | SHARED SERVICES | $144,694 |
| GENESIS ELDERCARE REHABILITATION | |||||
| PO BOX 7247-6524 | PHILADELPHIA | PA | 19170 | THERAPY SERVICES | $100,540 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $200 | AllOtherContributionsAmt |
| Total Contributions | $200 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| NET PATIENT SERVICE RE | 623000 | $2,516,800 | $2,516,800 | |
| HOUSEKEEPING AND LAUND | 623000 | $284,657 | $19,272 | $265,385 |
| MEALS & VENDING INCOME | 623000 | $137,813 | $4,715 | $133,098 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,939,270 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $402 | TotalRevenueColumnAmt |
| Exclusion | $402 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,939,872 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,540,787 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $398,483 | UnrelatedBusinessRevenueAmt |
| Exclusion | $402 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,514,180 | TotalAmt |
| Program Services | $1,367,712 | ProgramServicesAmt |
| Management And General | $146,468 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,554 | TotalAmt |
| Program Services | $279,610 | ProgramServicesAmt |
| Management And General | $29,944 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,128 | TotalAmt |
| Management And General | $147,128 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,919 | TotalAmt |
| Management And General | $16,919 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,926 | TotalAmt |
| Management And General | $23,926 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,037 | TotalAmt |
| Program Services | $15,913 | ProgramServicesAmt |
| Management And General | $9,124 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,110 | TotalAmt |
| Program Services | $16,110 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $533,294 | TotalAmt |
| Program Services | $500,506 | ProgramServicesAmt |
| Management And General | $32,788 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,410 | TotalAmt |
| Management And General | $29,410 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,740 | TotalAmt |
| Program Services | $116,740 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,620 | TotalAmt |
| Program Services | $1,620 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702 | TotalAmt |
| Program Services | $569 | ProgramServicesAmt |
| Management And General | $133 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,215 | TotalAmt |
| Program Services | $6,654 | ProgramServicesAmt |
| Management And General | $1,561 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,272 | TotalAmt |
| Program Services | $13,180 | ProgramServicesAmt |
| Management And General | $3,092 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROGRAM SUPPLIES | $285,017 | $285,017 | |
| TAXES AND LICENSES | $174,319 | $174,319 | |
| PROVISION FOR DOUBTFUL | $24,000 | $24,000 | |
| REPAIRS & MAINTENANCE | $20,113 | $20,113 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469 | TotalAmt |
| Management And General | $469 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,263,025 | TotalAmt |
| Program Services | $2,647,744 | ProgramServicesAmt |
| Management And General | $615,281 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,324 | BOYAmt |
| EOY | $103,651 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,912 | BOYAmt |
| EOY | $357,898 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,336 | BOYAmt |
| EOY | $21,415 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $87,092 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,865 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,853 | BOYAmt |
| EOY | $69,227 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $655,576 | BOYAmt |
| EOY | $629,823 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,001 | BOYAmt |
| EOY | $1,182,014 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,503 | BOYAmt |
| EOY | $424,792 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $7,630 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,086 | BOYAmt |
| EOY | $4,941 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $125,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $651,490 | BOYAmt |
| EOY | $624,882 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $979,079 | BOYAmt |
| EOY | $1,187,245 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,922 | BOYAmt |
| EOY | -$5,231 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,922 | BOYAmt |
| EOY | -$5,231 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,297,001 | BOYAmt |
| EOY | $1,182,014 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$323,153 | 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) |
|---|---|---|
| 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 Minus2 Years | $993,140 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $200 | CurrentTaxYearAmt |
| Total | $994,090 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $681,911 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,805,499 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,540,787 | CurrentTaxYearAmt |
| Total | $6,028,197 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,675,051 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,806,249 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,540,987 | CurrentTaxYearAmt |
| Total | $7,022,287 | 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 | $7,022,287 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $402 | CurrentTaxYearAmt |
| Total | $582 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $180 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $402 | CurrentTaxYearAmt |
| Total | $582 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,834 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,834 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,864 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,683 | CurrentTaxYearMinus1YearAmt |
| Total | $9,547 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,679,749 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,814,112 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,541,389 | CurrentTaxYearAmt |
| Total | $7,035,250 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
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 |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $87,092 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,865 | DepreciationAmt |
| Book Value | $69,227 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $69,227 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONTRIBUTED USE OF PROPERTY | $624,882 |
| ASSETS LIMITED AS TO USE, RESIDENT TRUST ACCOUNTS | $4,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $629,823 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED CONTRIBUTION | Desc |
| Amt | $624,882 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $624,882 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,980,876 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $65,004 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $65,004 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,915,872 | RevenueSubtotalAmt |
| Other Revenues Not Included | $24,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $24,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,939,872 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,304,029 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $65,004 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $65,004 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,239,025 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $24,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $24,000 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,263,025 | 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 CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THE CENTER HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE GUIDANCE. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PROVISION FOR DOUBTFUL RECEIVABLES 24,000. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PROVISION FOR DOUBTFUL RECEIVABLES 24,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | BOUNDARY WATERS CARE CENTER STOPPED PROVIDING MEALS TO ELY CAREFREE LIVING IN FEB 2013, INCREASED SHARED SERVICES FEES FOR MEALS AND OTHER SERVICES EFFECTIVE 1/1/13, AND STOPPED PROVIDING LAUNDRY SERVICE TO ELY BLOOMENSON COMMUNITY HOSPITAL IN OCT 2013. |
| 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. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS REVIEWED BY THE FINANCIAL SERVICES MANAGER AND THE VICE PRESIDENT OF FINANCIAL SERVICES OF THE MANAGEMENT COMPANY PRIOR TO FILING. THE 990 IS ALSO PROVIDED TO BOUNDARY WATERS CARE CENTER'S BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BWCC PROVIDES ANNUAL TRAINING ON THE CODE OF CONDUCT WHICH INCLUDES THE CONFLICT OF INTEREST POLICY. BWCC ALSO HAS A COMPLIANCE HOTLINE IN WHICH ANY/ALL COMPLAINTS ARE INVESTIGATED. |
| FORM 990, PART VI, SECTION B, LINE 15 | HEALTH DIMENSIONS GROUP 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 FINAL 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART VII, SECTION A | LYNN HICKEY IS CONSIDERED THE TOP MANAGEMENT OFFICIAL (AN OFFICER) FOR BOUNDARY WATERS CARE CENTER. SHE IS COMPENSATED FROM HEALTH DIMENSIONS GROUP (A THIRD PARTY MANAGEMENT COMPANY), NOT BOUNDARY WATERS CARE CENTER. LYNN'S WAGES WERE $35,921 AND NON-TAXABLE BENEFITS WERE $4,799. |