LIVING SERVICES FOUNDATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIVING SERVICES FOUNDATION (EIN 41-1936717)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-15
- IRS object ID
- 201321359349303532
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-05-15T12:10:58-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411936717 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING SERVICES FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIVI | NameControl |
| Phone | 7632310410 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 LONG LAKE ROAD NO 130 | AddressLine1 |
| City | NEW BRIGHTON | City |
| State | MN | State |
| ZIP Code | 55112 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JENNIFER KAMSTRA | Name |
| Title | CHIEF OPERATING OFFICER | Title |
| Phone | 7632310410 | Phone |
| Date Signed | 2013-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MIKE PRIGGE | Name |
| PTIN | P00749265 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DENNIS KAMSTRA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 LONG LAKE ROAD NO 130 | AddressLine1 |
| City | NEW BRIGHTON | City |
| State | MN | State |
| ZIP Code | 55112 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2667742 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LSFDN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | TO SUPPORT SUBSIDIARIES OF BENEDICTINE HEALTH SYSTEM. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 1 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 238620 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 92200 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 10517064 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1000 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 4879 | InvestmentIncomePriorYear |
| Investment Income Current Year | 36591 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1325424 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2537951 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12085987 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2667742 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 321945 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6362454 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 335421 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6342748 | OtherExpensePriorYear |
| Other Expenses Current Year | 3475237 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13027147 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3810658 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -941160 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1142916 | RevenuesLessExpensesCY |
| Total Assets BOY | 34180217 | TotalAssetsBOY |
| Total Assets EOY | 33567590 | TotalAssetsEOY |
| Total Liabilities BOY | 34723033 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 35253322 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -542816 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -1685732 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF THE SUBSIDIARIES OF BENEDICTINE HEALTH SYSTEM: BENEDICTINE LIVING COMMUNITY OF WINSTED, BENEDICTINE LIVING COMMUNITY OF NEW LONDON, BENEDICTINE LIVING COMMUNITY OF MORA, AND BENEDICTINE LIVING COMMUNITY OF WAHPETON, ALL MINNESOTA NONPROFIT CORPORATIONS THAT ARE DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) (COLLECTIVELY, THE "BENEFICIARY ORGANIZATIONS"). | MissionDescription |
| Significant New Program Services | 1 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3373572 | Expense |
| Grants | 0 | Grants |
| Revenue | 1000 | Revenue |
| Description | SUBSTANTIALLY ALL OF THE FOUNDATION'S ACTIVITIES SHALL CONSIST OF HOLDING TITLE TO AND MANAGING PROPERTIES USED BY THE BENEFICIARY ORGANIZATIONS IN FURTHERANCE OF THEIR EXEMPT PURPOSES OF PROVIDING SENIOR HOUSING AND LONG-TERM CARE SERVICES WITH SPECIAL CONCERN FOR THE UNDERSERVED AND THOSE IN NEED OF SUCH SERVICES. THE FOUNDATION MAY DO ANY AND ALL OTHER ACTS AND THINGS AND EXERCISE ANY AND ALL OTHER RIGHTS AND POWERS WHICH MAY BE REASONABLY NECESSARY, INCIDENTAL, DESIRABLE OR EXPEDIENT IN THE ACCOMPLISHMENT OF SUCH PURPOSES AND ACTIVITIES, BUT THE FOUNDATION'S ACTIVITIES ARE LIMITED TO THOSE THAT ARE FOR THE BENEFIT OF AND PERFORM THE FUNCTIONS OF ITS BENEFICIARY ORGANIZATIONS. | Description |
| Total Program Service Expense | 3373572 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER KAMSTRA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7632100410 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 LONG LAKE ROAD SUITE 130 | AddressLine1 |
| City | NEW BRIGHTON | City |
| State | MN | State |
| ZIP Code | 55112 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DENNIS KAMSTRA | ||||||
| CEO | 40.00 | X | X | 231125 | 0 | 21413 |
| ROD PAKONEN | ||||||
| BOARD MEMBER | 5.00 | X | 27000 | 0 | 0 | |
| KEVIN RYMANOWSKI | ||||||
| BOARD MEMBER | 5.00 | X | 0 | 0 | 0 | |
| PAUL SANDERS | ||||||
| BOARD CHAIR | 5.00 | X | X | 27000 | 0 | 0 |
| ROBERT SUNDBERG | ||||||
| BOARD MEMBER | 5.00 | X | 27000 | 0 | 0 | |
| JENNIFER KAMSTRA | ||||||
| COO/SECRETARY/TREASURER | 40.00 | X | 90075 | 0 | 4103 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 402200 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 25516 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | ACCOUNTING SERVICES | DescriptionOfServices |
| Compensation | 113683 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 92200 | GovernmentGrants |
| Total Contributions | 92200 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RESIDENT REVENUE | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 1000 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1000 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1000 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36591 | TotalRevenueColumn |
| Exclusion | $36,591 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 2248028 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 2248028 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2248028 | TotalRevenueColumn |
| Exclusion | $2,248,028 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| MANAGEMENT FEES | 623990 | 149068 | $149,068 |
| DEVELOPMENT REVENUE | 623990 | 52020 | $52,020 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 88835 | TotalRevenueColumn |
| Exclusion | $88,835 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 289923 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2667742 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1000 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,574,542 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 318816 | Total |
| Program Services | 45130 | ProgramServices |
| Management And General | 273686 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16605 | Total |
| Program Services | 16605 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2043014 | Total |
| Program Services | 1948411 | ProgramServices |
| Management And General | 94603 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1387141 | Total |
| Program Services | 1322909 | ProgramServices |
| Management And General | 64232 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12022 | Total |
| Program Services | 11465 | ProgramServices |
| Management And General | 557 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| REPAIRS & MAINTENANCE | 29052 | 29052 | |
| MISCELLANEOUS | 4008 | 4008 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3810658 | Total |
| Program Services | 3373572 | ProgramServices |
| Management And General | 437086 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61991 | BOY |
| EOY | 83554 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13568 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 192047 | BOY |
| EOY | 1698 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 478988 | BOY |
| EOY | 310041 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 117661 | BOY |
| EOY | 121661 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 33516717 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5012656 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27369979 | BOY |
| EOY | 28504061 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1198681 | BOY |
| EOY | 1359963 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4747302 | BOY |
| EOY | 3186612 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34180217 | BOY |
| EOY | 33567590 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1915504 | BOY |
| EOY | 1395152 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25501855 | BOY |
| EOY | 25314132 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7252584 | BOY |
| EOY | 8488294 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53090 | BOY |
| EOY | 55744 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34723033 | BOY |
| EOY | 35253322 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -542816 | BOY |
| EOY | -1685732 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -542816 | BOY |
| EOY | -1685732 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34180217 | BOY |
| EOY | 33567590 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1142916 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type3 Func Int | X | SupportingOrg509a3Type3FuncInt |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (4 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| BLC OF WINSTED | |||||
| 274219293 | 9 | 1 | 1 | 1 | $952,665 |
| BLC OF NEW LONDON | |||||
| 274218436 | 9 | 1 | 1 | 1 | $952,665 |
| BLC OF MORA | |||||
| 274219119 | 9 | 1 | 1 | 1 | $952,665 |
| BLC OF WAHPETON | |||||
| 454274091 | 9 | 1 | 1 | 1 | $952,664 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 4 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 3810659 | SumOfAmounts |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1697656 | OtherCostOrOtherBasis |
| Book Value | 1697656 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 27785838 | OtherCostOrOtherBasis |
| Depreciation | 4053613 | Depreciation |
| Book Value | 23732225 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1934083 | OtherCostOrOtherBasis |
| Depreciation | 904098 | Depreciation |
| Book Value | 1029985 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2099140 | OtherCostOrOtherBasis |
| Depreciation | 54945 | Depreciation |
| Book Value | 2044195 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 28504061 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BOND FUNDS | Description |
| Book Value | 3186612 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3186612 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ASSET RETIREMENT OBLIGATION | Description |
| Amount | $55,744 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 55744 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3); CONSEQUENTLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE (IRS). THE ORGANIZATION'S RETURNS FOR TAX YEARS PRIOR TO 2009 ARE NO LONGER OPEN TO EXAMINATION BY THE IRS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DENNIS KAMSTRA | NamePerson |
| Base Compensation Filing Org | 231125 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 21413 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 252538 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| CITY OF SPICER | |||||||
| 204504668 | 84844VAJ4 | 2006-12-28 | 9850000 | FINANCE ACQUISITION | 0 | 0 | 0 |
| CITY OF WINSTED | |||||||
| 416005652 | 975574AQ7 | 2010-09-16 | 16505000 | REFINANCE SERIES 2008 NOTES AND FUND CONSTRUCTION OF MEMORY CARE FACILITY | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Amount RetiredAmountRetired | Total ProceedsTotalProceeds | Amount In Reserve FundAmountInReserveFund | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Refunding EscrowRefundingEscrow |
|---|---|---|---|---|---|---|---|---|---|---|
| 80519 | 9460519 | 712522 | 294354 | 8453643 | 2007 | 0 | 1 | 1 | 1 | |
| 16112135 | 1311331 | 322243 | 6170490 | 2011 | 1 | 0 | 0 | 1 | 8308071 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|
| 1 | 0 | 0 | 0 | 1 |
| 1 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 1 | 0 | 0 | 0 | 0 | 0 |
| 1 | 0 | 0 | 0 | 0 | 0 |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | CITY OF SPICER SERIES 2006 BONDS INCLUDE A DISCOUNT OF 139,481 WHICH IS THE DIFFERENCE BETWEEN THE ISSUE PRICE INCLUDED IN PART I, LINE A, COLUMN E AND PART II, LINE 3, COLUMN A. CITY OF WINSTED SERIES 2010 BONDS INCLUDE A DISCOUNT OF 392,865 WHICH IS THE DIFFERENCE BETWEEN THE ISSUE PRICE INCLUDED IN PART I, LINE B, COLUMN E AND PART II, LINE 3, COLUMN B. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| NEW PROGRAM SERVICES | FORM 990, PART III, LINE 2 | A 32-UNIT ASSISTED LIVING FACILITY WAS OPENED IN OCTOBER 2012 LOCATED IN WAHPETON, NORTH DAKOTA. |
| FORM 990, PART VI, SECTION A, LINE 2 | DENNIS KAMSTRA AND JENNIFER KAMSTRA - FAMILY RELATIONSHIP | |
| FORM 990, PART VI, SECTION A, LINE 4 | ADDITION OF BENEDICTINE LIVING COMMUNITY OF WAHPETON TO THE BENEFICIARY ORGANIZATIONS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | BENEDICTINE HEALTH SYSTEMS MAY APPOINT ONE BOARD MEMBER. | |
| FORM 990, PART VI, SECTION B, LINE 11 | ALL MEMBERS OF THE BOARD RECEIVE AN ELECTRONIC DRAFT AND ARE GIVEN THE OPPORTUNITY TO REVIEW THE 990 AND GIVE APPROVAL PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS ENFORCED AND CONSISTENTLY MONITORED. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THEIR FINANCIAL INTEREST TO THE BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE REMAINING BOARD MEMBERS THEN DETERMINE IF A CONFLICT OF INTEREST EXISTS. CORRECTIVE ACTION IS TAKEN BY THE BOARD OF DIRECTORS AS DEEMED NECESSARY WHEN A CONFLICT OF INTEREST IS DETERMINED TO HAVE OCCURRED. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR OFFICERS IS DETERMINED BY A COMPENSATION SURVEY AND STUDY THAT IS DONE ANNUALLY WITH THE LAST REVIEW TAKING PLACE IN 2011. THE COMPENSATION MUST THEN BE APPROVED BY THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| LIVING SERVICES FOUNDATIONMORA LLC | |||||||||
| 110 NORTH 7TH STREET | MORA | MN | 55051 | 263614974 | SKILLED NURSING FACILITY, ASSISTED LIVING FACILITY | DE | 436617 | 6204034 | LIVING SERVICES FOUNDATION |
| LIVING SERVICES FOUNDATIONNEW LONDON LLC | |||||||||
| 100 GLEN OAKS DRIVE | NEW LONDON | MN | 56273 | 204504668 | SKILLED NURSING FACILITY, ASSISTED LIVING, INDEPENDENT LIVING | DE | 754672 | 8753993 | LIVING SERVICES FOUNDATION |
| LIVING SERVICES FOUNDATIONWINSTED LLC | |||||||||
| 551 4TH STREET NORTH | WINSTED | MN | 55395 | 208684862 | SKILLED NURSING FACILITY, ASSISTED LIVING FACILITY | DE | 1223311 | 15910875 | LIVING SERVICES FOUNDATION |
| LIVING SERVICES FOUNDATIONWAHPETON LLC | |||||||||
| 711 14TH AVE NORTH | WAHPETON | MN | 58075 | 453638196 | ASSISTED LIVING FACILITY | DE | 95758 | 2258473 | LIVING SERVICES FOUNDATION |