LIVING SERVICES FOUNDATION: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- LIVING SERVICES FOUNDATION (EIN 41-1936717)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-16
- IRS object ID
- 201101369349304645
- Schema version
- 2009v1.7
- 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 | 2011-05-16T14:39:55-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARSONALLEN 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 | 2009-07-01 | 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 | 2011-05-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John Racek | Name |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | 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 | AddressLine1 |
| City | NEW BRIGHTON | City |
| State | MN | State |
| ZIP Code | 55112 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19295589 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 PROVIDE HEALTHCARE SERVICES AND HOUSING TO THE ELDERLY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 4 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 651 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 19615 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12761445 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18536285 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 39491 | InvestmentIncomePriorYear |
| Investment Income Current Year | 19626 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 666210 | OtherRevenuePriorYear |
| Other Revenue Current Year | 720063 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13467146 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19295589 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7849232 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11537717 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6446412 | OtherExpensePriorYear |
| Other Expenses Current Year | 8808519 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14295644 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20346236 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -828498 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1050647 | RevenuesLessExpensesCY |
| Total Assets BOY | 29770519 | TotalAssetsBOY |
| Total Assets EOY | 28324855 | TotalAssetsEOY |
| Total Liabilities BOY | 28309071 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 27918241 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1461448 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 406614 | NetAssetsOrFundBalancesEOY |
| Mission Description | The Foundation is organized and shall be operated exclusively for charitable purposes within the meaning of Sections 170(c)(2), 501(c)(3), and 2055(a) of the Internal Revenue Code of 1986 as amended ("the Code"). Within the limitations established by the preceding sentence, the Foundation is organized and shall be operated to own, maintain, operate and conduct directly or indirectly, housing and long term care facilities for the elderly and to assist and coordinate activities of facilities for health care, social services, education and research, and to 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 1 | SignificantChange |
| Expense | 17863883 | Expense |
| Revenue | 18536285 | Revenue |
| Description | HEALTHCARE SERVICES AND HOUSING TO ELDERLY IN APARTMENT, ASSISTED LIVING, AND HEALTHCARE CENTER UNITS FOR OVER 100 RESIDENTS AND OVER 2OO SENIORS. SERVICES ARE LICENSED BY VARIOUS GOVERNMENTAL AGENCIES. | Description |
| Total Program Service Expense | 17863883 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 651 | 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 |
| Nbr Voting Governing Body Members | 4 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | 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 | 7632310410 | 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 (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Rod Pakonen | ||||||
| Board chair | 5.00 | X | X | 48000 | 0 | 0 |
| PAUL SAUNDERS | ||||||
| treasurer | 5.00 | X | X | 48000 | 0 | 0 |
| robert SUNDBERG | ||||||
| board member | 5.00 | X | 48000 | 0 | 0 | |
| Dennis Kamstra | ||||||
| CEO | 40.00 | X | 288000 | 0 | 12851 | |
| Jennifer Kamstra | ||||||
| COO | 40.00 | X | 90000 | 0 | 6044 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 522000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 18895 | 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 (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| benedictine health systems | |||||
| 1995 east rum river drive south | cambridge | MN | 55008 | Management Services | 1393729 |
| a'viands food and services management | |||||
| 1751 county road b west | roseville | MN | 55113 | food services | 380512 |
| us food services | |||||
| 280 grand avenue east | st paul | MN | 55075 | food services | 199904 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| All Other Contributions | 19615 | AllOtherContributions |
| Total Contributions | 19615 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RESIDENT REVENUE | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 18536285 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18536285 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18536285 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19626 | TotalRevenueColumn |
| Exclusion | $19,626 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| apartments revenue | 623990 | 327879 | $327,879 |
| rental revenue | 623990 | 210082 | $210,082 |
| MISCEllaneous revenue | 623990 | 148082 | $148,082 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 34020 | TotalRevenueColumn |
| Exclusion | $34,020 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 720063 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19295589 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18536285 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $739,689 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 522895 | Total |
| Program Services | 522895 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9075629 | Total |
| Program Services | 8731289 | ProgramServices |
| Management And General | 344340 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1144924 | Total |
| Program Services | 1091908 | ProgramServices |
| Management And General | 53016 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 794269 | Total |
| Program Services | 757490 | ProgramServices |
| Management And General | 36779 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 672504 | Total |
| Management And General | 672504 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8354 | Total |
| Management And General | 8354 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12021 | Total |
| Management And General | 12021 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 381957 | Total |
| Program Services | 381957 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82664 | Total |
| Management And General | 82664 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2503645 | Total |
| Program Services | 2310584 | ProgramServices |
| Management And General | 193061 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 216074 | Total |
| Management And General | 216074 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 289305 | Total |
| Program Services | 70403 | ProgramServices |
| Management And General | 218902 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86370 | Total |
| Management And General | 86370 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1530268 | Total |
| Program Services | 1459408 | ProgramServices |
| Management And General | 70860 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1350170 | Total |
| Program Services | 1287650 | ProgramServices |
| Management And General | 62520 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149329 | Total |
| Program Services | 142414 | ProgramServices |
| Management And General | 6915 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| License Surchage | 600934 | 600934 | |
| Food | 484748 | 484748 | |
| Uncollectible Accounts | 148824 | 148824 | |
| RepAIRS & MAINTENANCE | 29803 | 22203 | 7600 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 261549 | Total |
| Management And General | 261549 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20346236 | Total |
| Program Services | 17863883 | ProgramServices |
| Management And General | 2482353 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1305716 | BOY |
| EOY | 1001335 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23578 | BOY |
| EOY | 37018 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2523501 | BOY |
| EOY | 2570172 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76822 | BOY |
| EOY | 111938 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 24870326 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2608028 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23200839 | BOY |
| EOY | 22262298 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2640063 | BOY |
| EOY | 2342094 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29770519 | BOY |
| EOY | 28324855 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2304683 | BOY |
| EOY | 2377817 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9760000 | BOY |
| EOY | 9575000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17831 | BOY |
| EOY | 18290 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16178403 | BOY |
| EOY | 15896572 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48154 | BOY |
| EOY | 50562 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28309071 | BOY |
| EOY | 27918241 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1457211 | BOY |
| EOY | 386949 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4237 | BOY |
| EOY | 19665 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1461448 | BOY |
| EOY | 406614 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29770519 | BOY |
| EOY | 28324855 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 19615 | CurrentTaxYear |
| Total | 19615 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1283194 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9309365 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10977151 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12761445 | CurrentTaxYearMinus1Year |
| Current Tax Year | 18536285 | CurrentTaxYear |
| Total | 52867440 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1283194 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9309365 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10977151 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12761445 | CurrentTaxYearMinus1Year |
| Current Tax Year | 18555900 | CurrentTaxYear |
| Total | 52887055 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 52887055 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 40113 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2796245 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 39491 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19626 | CurrentTaxYear |
| Total | 2895475 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 40113 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2796245 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 39491 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19626 | CurrentTaxYear |
| Total | 2895475 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 80173 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 384079 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 666210 | CurrentTaxYearMinus1Year |
| Current Tax Year | 720063 | CurrentTaxYear |
| Total | 1850525 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1283194 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9429651 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 14157475 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 13467146 | CurrentTaxYearMinus1Year |
| Current Tax Year | 19295589 | CurrentTaxYear |
| Total | 57633055 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.91770 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.89550 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.05020 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.07500 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | Schedule A, Part II, Line 12, Explanation of Other Income: Other Income | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 684599 | OtherCostOrOtherBasis |
| Book Value | 684599 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 22888646 | OtherCostOrOtherBasis |
| Depreciation | 2144791 | Depreciation |
| Book Value | 20743855 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1228251 | OtherCostOrOtherBasis |
| Depreciation | 432093 | Depreciation |
| Book Value | 796158 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 68830 | OtherCostOrOtherBasis |
| Depreciation | 31144 | Depreciation |
| Book Value | 37686 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 22262298 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (5 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| RESIDENT TRUST FUND | 19072 |
| DEFERRED FINANCING COSTS | 888641 |
| bond funds | 1170331 |
| escrow fund | 14050 |
| CERTIFICATES OF DEPOSIT - RESTRICTED | 250000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 2342094 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Asset Retirement Obligation | Description |
| Amount | $50,562 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 50562 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part IV, Line 2b: | Identifier |
| Explanation | The organization holds in trust resident funds. Residents withdraw funds as needed from their resident trust account. | 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dennis Kamstra | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 288000 | 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 | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 288000 | 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
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Spicer | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 204504668 | IssuerEIN |
| CUSIP Number | 84844vaj4 | CUSIPNumber |
| Date Issued | 2006-12-28 | DateIssued |
| Issue Price | 9850000 | IssuePrice |
| Description Of Purpose | finance acquisition | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Proceeds | 9460519 | TotalProceeds |
| Amount In Reserve Fund | 712522 | AmountInReserveFund |
| Issuance Costs From Proceeds | 194353 | IssuanceCostsFromProceeds |
| Capital Expenditures | 8453643 | CapitalExpenditures |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 1 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 1 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Post Issuance Compliance Procdrs | 0 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 0 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part III, line 3 | Changes in Program Services | The organization sold a Class A license and home health business line. The organization no longer operates any home health services. |
| Form 990, Part VI, Section A, line 2 | dennis kamstra - jennifer kamstra - Family relationship | |
| Form 990, Part VI, Section A, line 3 | Living Services Foundation has all their properties managed by Benedictine Health Systems. | |
| 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 2008. 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 | 6440834 | 7537623 | 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 | 6025520 | 10993658 | living services foundation |
| Living services FoundationWinsted LLC | |||||||||
| 551 4th street north | winsted | MN | 55395 | 208684862 | skilled nursing facility, assisted living facility | DE | 6805325 | 9668214 | living services foundation |
| lIVING SERVICES FOUNDATIONminneota LLC | |||||||||
| 900 Long Lake Road Suite 130 | new Brighton | MN | 55112 | 263614760 | FUNDRAISING | DE | living services foundation | ||