Civic Intelligence

Benedictine Living Communities - Bismarck Inc DBA St Gabriels Comm

990 • Fiscal year 2016 • EIN 26-4376543

Jul 01, 2015 to Jun 30, 2016 • Filed on May 03, 2017

1995 E Rum River Drive SCambridge, MN 55008

(763) 689-1162

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.05x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

1.66x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

37th percentile

-0.0%

Higher net margin than 37% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$587,708

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

44th percentile

0.6%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.1%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$14,699,337

Up $86,929 (+0.6%) from 2015

Net Assets

Up

-$709,819

Up $191,145 (+21%) from 2015

Liabilities

Down

$15,409,156

Down $104,216 (-0.7%) from 2015

Revenue

Up

$9,262,983

Up $363,542 (+4.1%) from 2015

Expenses

Up

$9,267,499

Up $247,262 (+2.7%) from 2015

Net Income

Up

-$4,516

Up $116,280 (+96%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0-$10MAssets 2014: $15,452,418Liabilities 2014: $16,410,602Net Assets 2014: -$958,1842014Assets 2015: $14,612,408Liabilities 2015: $15,513,372Net Assets 2015: -$900,9642015Assets 2016: $14,699,337Liabilities 2016: $15,409,156Net Assets 2016: -$709,8192016Assets 2017: $15,917,609Liabilities 2017: $16,953,977Net Assets 2017: -$1,036,3682017Assets 2018: $14,473,183Liabilities 2018: $16,051,185Net Assets 2018: -$1,578,0022018Assets 2019: $16,376,833Liabilities 2019: $16,832,237Net Assets 2019: -$455,4042019Assets 2020: $16,400,499Liabilities 2020: $16,099,240Net Assets 2020: $301,2592020Assets 2021: $16,928,888Liabilities 2021: $15,545,566Net Assets 2021: $1,383,3222021Assets 2022: $35,192,489Liabilities 2022: $32,645,156Net Assets 2022: $2,547,3332022Assets 2023: $34,526,694Liabilities 2023: $30,777,546Net Assets 2023: $3,749,1482023Assets 2024: $34,380,072Liabilities 2024: $29,481,953Net Assets 2024: $4,898,1192024

Highlighted filing

2016

Assets$14,699,337
Liabilities$15,409,156
Net Assets-$709,819

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2014: $9,121,099Expenses 2014: $9,096,820Net Income 2014: $24,2792014Revenue 2015: $8,899,441Expenses 2015: $9,020,237Net Income 2015: -$120,7962015Revenue 2016: $9,262,983Expenses 2016: $9,267,499Net Income 2016: -$4,5162016Revenue 2017: $9,755,216Expenses 2017: $10,329,740Net Income 2017: -$574,5242017Revenue 2018: $13,320,935Expenses 2018: $13,818,303Net Income 2018: -$497,3682018Revenue 2019: $15,982,021Expenses 2019: $14,831,538Net Income 2019: $1,150,4832019Revenue 2020: $15,676,806Expenses 2020: $14,973,578Net Income 2020: $703,2282020Revenue 2021: $16,060,276Expenses 2021: $15,014,591Net Income 2021: $1,045,6852021Revenue 2022: $17,226,407Expenses 2022: $15,986,563Net Income 2022: $1,239,8442022Revenue 2023: $18,173,842Expenses 2023: $17,051,056Net Income 2023: $1,122,7862023Revenue 2024: $18,956,499Expenses 2024: $17,841,873Net Income 2024: $1,114,6262024

Highlighted filing

2016

Revenue$9,262,983
Expenses$9,267,499
Net Income-$4,516
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 3, 2017
Return Version
2015v3.0
Gross Receipts
$9,262,983
Mission and Program Overview

Mission

Benedictine Living Communites- Bismarck is a Catholic organization entrusted with advancing the health care ministry of the Benedictine Sisters of Duluth, Minnesota. Our mission is to witness to God's love by providing compassionate, quality care with special concern for the underserved and those in need.

Our mission is to witness to God's love by providing compassionate, quality care with special concern for the underserved and those in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,150,914$12,632,926▼ $517,988
Accounts Receivable$777,826$991,871▲ $214,045
Intangible Assets$292,319$352,195▲ $59,876
Cash and Non-Interest-Bearing Accounts$120,222$265,754▲ $145,532
Prepaid Expenses and Deferred Charges$19,509$0▼ $19,509
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$14,612,408$14,699,337▲ $86,929
Other Assets Total$251,618$456,591▲ $204,973
Liabilities
Tax Exempt Bond Liabilities$13,970,000$13,647,922▼ $322,078
Accounts Payable and Accrued Expenses$584,903$911,610▲ $326,707
Mortgage Notes Payable Secured by Investment Property$953,423$843,669▼ $109,754
Escrow Account Liability$5,046$5,955▲ $909
Total Liabilities$15,513,372$15,409,156▼ $104,216
Net Assets / Fund Balance
Temporarily Rstr Net Assets$178,016$220,324▲ $42,308
Permanently Rstr Net Assets-$5,000-
Unrestricted Net Assets$-1,078,980$-935,143▲ $143,837
Total Net Assets Fund Balance$-900,964$-709,819▲ $191,145
Total Liabilities and Net Assets / Fund Balance$14,612,408$14,699,337▲ $86,929

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,610,024$1,971,641$11,581,665
Equipment$914,142$1,348,111$2,262,253
Land$1,832,000-$1,832,000
Leasehold Improvements$246,861$353,019$599,880
Other Land Buildings$29,899-$29,899
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tyler HoembergAdminFT$88,794$88,794

Board Members and Trustees

NameTitle
Pastor Galen SylvesterChair
Jodi HendricksonChair Emeritus
Dan NarumDirector
Jeff MooreDirector
Rick LehnherrDirector
Rocklon ChapinCEO of Bhs
Kevin RymanowskiCFO of Bhs
Sr Linda WigginsSecretary
Dick WagerSVP of Bhs
Steven PrzybillaVP of Bhs

Highest Paid Contractors

ContractorServicesLocationCompensation
Benedictine Health SystemManagement Servcies1995 E RUM RIVER DRIVE S, Cambridge, MN 55008$416,217
Revenue and Support

Revenue Composition

Contributions and Grants
$29,000
Program Service Revenue
$9,233,957
Investment Income
$26
Other Revenue
$0
Change in Net Assets
$-4,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,890,866
Other Expenses$3,275,878
Grants and Similar Amounts Paid$100,755
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,699,936$132,288-$4,832,224
Occupancy$1,026,927--$1,026,927
Other Employee Benefits$605,723$31,880-$637,603
Depreciation Depletion$560,219--$560,219
Fees for Services Management-$416,217-$416,217
Payroll Taxes$343,689$18,089-$361,778
Information Technology-$106,752-$106,752
Grants to Domestic Orgs$100,755--$100,755
Other Expenses$69,562$16,032-$69,562
Fees for Services Other$64,359--$64,359
Insurance$59,710--$59,710
Pension Plan Contributions$56,298$2,963-$59,261
All Other Expenses$55,121--$55,121
Office Expenses-$41,652-$41,652
Travel$8,209$21,017-$29,226
Advertising$21,945--$21,945
Fees for Services Accounting-$9,965-$9,965
Conferences and Meetings$4,142$873-$5,015
Total Functional Expenses$8,469,771$797,728$0$9,267,499
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bhs FoundationDuluth, MN501 (c) 3Support$62,067
Benedictine Health SystemCambridge, MN501 (c) 3Capital Fund / Support$38,688
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
ABurleigh County ND2009-05-29$15,285,000SEE PART V

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$15,285,000-$1,637,078$305,700

Bond Financing Compliance

Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The Corporation contracts with Benedictine Health System, a related organization, for Management Services. Benedictine Health System employed the Administrator/CEO of the Corporation

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Benedictine Health System, a Minnesota nonprofit corporation, is the sole member of the Corporation.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Each Director of the Corporation is appointed by Benedictine Health System

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Benedictine Health System has certain Reserved Powers relating to the activities of the Corporation as set out in the Corporation's By-Laws. In addition, in keeping with the Corporation's mission "to assist and coordinate activities of facilities for health care, education, and care for the aged and social services in accordance with the charitable works tradition of the Roman Catholic Church", all activities of the Corporation are required to be carried out in accordance with the charisms of the Benedictine Sisters Benevolent Association ("BSBA"), a civil law corporation for the Sisters of St. Benedict of St. Scholastica Monastery located in Duluth, Minnesota.

Form 990, Part VI, Line 11B: Form 990 Review Process

An electronic copy of the form 990 was distributed prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

On an annual basis, interested persons are required to disclose any relationships that constitute or might lead to a Conflict of Interest by completing the Conflict of Interest and Gift Disclosure Statement. The BHS Compliance Department will distribute the Statements and collect and maintain the completed Statements. The BHS Compliance Manager will review the Statements and provide a summary of the identified Conflicts of Interest to the BHS Chief Compliance Officer, who will alert the BHS CEO and the Chair of the BHS Board of Directors to any items of concern. An Interested Person is any person in a position to exercise substantial influence over the System, including but not limited to a board member, board committee member, or officer or director of BHS or a facility (such as Facility CEO/Administrators and BHS senior leaders and directors).For Interested Persons who are employees (other than the BHS CEO), following disclosure of the actual or potential Conflict of Interest and all material facts, the Interested Persons supervisor will determine whether a Conflict of Interest exists. For the BHS CEO and board and committee members, following disclosure of the actual or potential Conflict of Interest and all material facts, the Interested Person will leave the board or committee meeting while the remaining members of the board or committee determine if a Conflict of Interest exists. The Interested Person may participate in deliberation regarding the transaction if the applicable supervisor, board, or committee determines a Conflict of Interest does not exist.An Interested Person who has been determined to have a Conflict of Interest may not participate in the deliberation or decision regarding the transaction or arrangement involving the Conflict of Interest and may not be present during such deliberation or decision making. The Interested Person may be allowed to make a presentation to the supervisor, board, or committee considering the transaction or arrangement as to which the Conflict of Interests refers prior to the deliberation and decision.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

NOT AVAILABLE TO PUBLIC

Filing and Contact Details

Filer

Filer Name
Benedictine Living Communities -
EIN
26-4376543
Phone
7636891162
Address
1995 E RUM RIVER DRIVE S, CAMBRIDGE, MN 55008

Signing Officer

Name
Kevin Rymanowski
Title
CFO
Signed
2017-05-03

Organization Details

Principal Officer
Tyler Hoemberg
Formed
2009
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
6
Employees
174
Volunteers
75
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Change in temp. Res. Na = $42308

Other Changes In Net Assets Or Fund Balances - Other Increases

YE Intercompany Eliminations = $153353

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The Benedictine Health System Audit / Finance Committee oversees the selection of the independent auditor and oversees the annual Consolidated Audit of Benedictine Health System and Affiliates which includes the Organization.

Officer Compensation

Rocklon chapin ceo and kevin rymanowski cfo of benedictine health system 41-1531892 share their time between the reporting organization and the following related organizations.arrowhead senior living community41-1978619benedictine care centers41-1907571benedictine health center41-1381401benedictine health system 41-1531892benedictine health system foundation41-1513014benedictine living communities41-1639687benedictine living communities -bismarck inc.26-4376543benedictine living community of mora27-4219119benedictine living community of new london27-4218436benedictine living community of spooner45-0700468benedictine living community of st. Peter86-1113231benedictine living community of winsted27-4219293benedictine senior living community of st peter27-2716531bridges care community26-2620983cerenity senior care36-3517696cerenity care center - white bear lake41-1983267city of lakes care center41-1985663ellendale evergreen place, inc41-1796445living community of st. Joseph41-2011661madonna meadows of rochester47-0855891madonna towers of rochester, inc41-1809914nazareth living center43-1450394rosewood court41-2011389saint anne of winona41-0850791st. Gertrude's health center41-1848720steele county communities for a lifetime inc27-0705237steeple pointe senior living community41-1852273tekakwitha nursing center, inc41-1809912villa st. Benedict36-4343235villa st. Vincent 41-1352227blc of red wing 45-4929398blc of wahpeton 45-4274091crs of wisconsin 39-0982340benedictine living center of fridley 46-2904490regina senior living 46-3700475blc of byron 47-1538777

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

Caretaker of resident trust funds and security deposits in a separate account.

Part X : FIN48 Footnote

Tax Exempt StatusBHS has been determined to qualify as a tax-exempt charitable, educational, and scientific organization under Section 501 (c)(3) of the Internal Revenue Code and also has been determined to be exempt from state income tax. The Organization follows the accounting standard for contingencies in evaluating the accounting for uncertainty in income taxes recognized in an entity's financial statements. The standard prescribes recognition and measurement of tax provisions taken or expected to be taken on a tax return that are not certain to be realized. The Organization's income tax returns are subject to review and examination by federal, state, and local authorities. The Organization is not aware of any activities that would jeopardize its tax-exempt status. The Organization files all applicable returns for any activities that are subject to tax on unrelated business income or excise or other taxes.

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