Civic Intelligence

L2815 Boundary Waters Care Center

990 • Fiscal year 2016 • EIN 27-3111617

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 28, 2017

Organization Profilewww.boundarywaterscc.com

Refreshing map…

200 W Conan StEly, MN 55731

(763) 537-5700

Siviq Scores

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

Liabilities / Assets

68th percentile

0.29x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

64th percentile

7.6%

Higher net margin than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

64th percentile

5.7%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2016

Revenue Growth

60th percentile

6.9%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2016

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$1,397,254

Up $215,240 (+18%) from 2013

Net Assets

Up

$996,096

Up $1,001,327 (+19142%) from 2013

Liabilities

Down

$401,158

Down $786,087 (-66%) from 2013

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin64th percentile

Revenue

Up

$3,593,457

Up $653,585 (+22%) from 2013

Expenses

Up

$3,318,725

Up $55,700 (+1.7%) from 2013

Net Income

Up

$274,732

Up $597,885 (+185%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $1,297,001Liabilities 2012: $979,079Net Assets 2012: $317,9222012Assets 2013: $1,182,014Liabilities 2013: $1,187,245Net Assets 2013: -$5,2312013Assets 2016: $1,397,254Liabilities 2016: $401,158Net Assets 2016: $996,0962016Assets 2017: $1,366,584Liabilities 2017: $287,191Net Assets 2017: $1,079,3932017Assets 2018: $1,385,001Liabilities 2018: $185,682Net Assets 2018: $1,199,3192018Assets 2019: $1,467,924Liabilities 2019: $192,484Net Assets 2019: $1,275,4402019Assets 2020: $2,108,483Liabilities 2020: $840,391Net Assets 2020: $1,268,0922020Assets 2021: $1,897,355Liabilities 2021: $388,666Net Assets 2021: $1,508,6892021Assets 2022: $1,208,203Liabilities 2022: $404,420Net Assets 2022: $803,7832022Assets 2023: $2,035,625Liabilities 2023: $1,584,085Net Assets 2023: $451,5402023Assets 2024: $2,675,366Liabilities 2024: $2,065,626Net Assets 2024: $609,7402024

Highlighted filing

2016

Assets$1,397,254
Liabilities$401,158
Net Assets$996,096
Open 2016 Filing

Operations Trend

Revenue Growth60th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,749,4512012Revenue 2013: $2,939,872Expenses 2013: $3,263,025Net Income 2013: -$323,1532013Revenue 2016: $3,593,457Expenses 2016: $3,318,725Net Income 2016: $274,7322016Revenue 2017: $3,471,393Expenses 2017: $3,364,729Net Income 2017: $106,6642017Revenue 2018: $3,547,033Expenses 2018: $3,402,296Net Income 2018: $144,7372018Revenue 2019: $3,623,162Expenses 2019: $3,520,700Net Income 2019: $102,4622019Revenue 2020: $3,865,984Expenses 2020: $3,845,364Net Income 2020: $20,6202020Revenue 2021: $4,118,390Expenses 2021: $3,848,098Net Income 2021: $270,2922021Revenue 2022: $4,100,097Expenses 2022: $4,773,476Net Income 2022: -$673,3792022Revenue 2023: $4,679,429Expenses 2023: $4,998,199Net Income 2023: -$318,7702023Revenue 2024: $5,468,042Expenses 2024: $5,274,302Net Income 2024: $193,7402024

Highlighted filing

2016

Revenue$3,593,457
Expenses$3,318,725
Net Income$274,732
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 28, 2017
Return Version
2016v3.0
Gross Receipts
$3,593,457
Mission and Program Overview

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.

Provision of long term care for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$272,791$347,065▲ $74,274
Land, Buildings, and Equipment, Net$260,536$249,706▼ $10,830
Cash and Non-Interest-Bearing Accounts$119,919$225,166▲ $105,247
Prepaid Expenses and Deferred Charges$22,766$32,937▲ $10,171
Total Assets$1,246,736$1,397,254▲ $150,518
Other Assets Total$570,724$542,380▼ $28,344
Liabilities
Mortgage Notes Payable Secured by Investment Property$289,340$203,425▼ $85,915
Accounts Payable and Accrued Expenses$197,949$183,535▼ $14,414
Deferred Revenue$4,666$9,125▲ $4,459
Escrow Account Liability$4,086$5,073▲ $987
Total Liabilities$496,041$401,158▼ $94,883
Net Assets / Fund Balance
Temporarily Rstr Net Assets$566,638$537,307▼ $29,331
Unrestricted Net Assets$184,057$458,789▲ $274,732
Total Net Assets Fund Balance$750,695$996,096▲ $245,401
Total Liabilities and Net Assets / Fund Balance$1,246,736$1,397,254▲ $150,518

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$194,433$21,362$215,795
Equipment$55,273$45,095$100,368
Other Assets Org$5,073--
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Roger PekuriPresident
Joneene LobeVice President
Betty EricksonDirector
Mike ForsmanDirector
Tony PechaDirector
Adam Masloski from AugAdministrator
Shelley Solberg thru MayAdministrator

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Dimensions Consulting Incmanagement services4400 Baker Road Suite 100, Minneapolis, MN 55343$298,739
Living Well Therapytherapy services66 East Saint Marie Street, Duluth, MN 55803$108,968
Aramark Uniform Serviceslaundry services25259 Network Place, Chicago, IL 60673-1252$101,145
Revenue and Support

Revenue Composition

Contributions and Grants
$300
Program Service Revenue
$3,555,249
Investment Income
$65
Other Revenue
$37,843
All Other Contributions
$300
Change in Net Assets
$274,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,555,614
Revenue Not Reported on Financial Statements
$37,843
Revenue Not Reported on Form 990
$62,502
Other Revenue Adjustments
$37,843
Total Revenue per Audited Statements
$3,618,116
Total Revenue per Form 990
$3,593,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,974,710
Other Expenses$1,344,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,531,657$123,050-$1,654,707
Fees for Services Management-$268,256-$268,256
Other Employee Benefits$162,699$17,471-$180,170
Fees for Services Other$120,130$48,794-$168,924
All Other Expenses$120,230$33,083-$153,313
Payroll Taxes$122,861$16,772-$139,633
Other Expenses$115,884--$115,884
Office Expenses$81,881$28,792-$110,673
Occupancy$66,146$15,625-$81,771
Information Technology-$40,147-$40,147
Fees for Services Legal-$36,698-$36,698
Depreciation Depletion$20,624--$20,624
Insurance-$20,357-$20,357
Advertising-$15,421-$15,421
Fees for Services Accounting-$12,762-$12,762
Conferences and Meetings$100$12,208-$12,308
Interest-$4,332-$4,332
Travel-$870-$870
Pension Plan Contributions-$200-$200
Total Functional Expenses$2,623,887$694,838$0$3,318,725

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,381,227
Expenses per Audited Statements$3,318,725
Total Expenses per Form 990$3,318,725
Expenses Not Reported on Form 990$62,502
Expenses Not Reported on Financial Statements$0
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
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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. Shelley Solberg received $64,040 in compensation for services as Administrator and Adam Masloski received $22,000 in compensation for services as Administrator.”

Form 990, Part VI, Section A, line 8B

“There are no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11B

“The 990 is reviewed by the Financial Services Manager and the Senior Accountant of the management company. The 990 is also provided to Boundary Waters Care Center board for review and approval prior to filing.”

Form 990, Part VI, Section B, line 12C

“The organization provides annual training on the code of conduct, which includes the conflict of interest policy. The organization also has a compliance hotline in which any/all complaints are investigated. Board members and key employees are asked to complete a conflict of interest questionnaire annually.”

Form 990, Part VI, Section B, line 15A

“Health Dimensions Group (HDG) 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 financial 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.”

Filing and Contact Details

Filer

Filer Name
Boundary Waters Care Center
EIN
27-3111617
Phone
7635375700
Address
200 W Conan St, Ely, MN 55731

Signing Officer

Name
Roger Pekuri
Title
President
Phone
7635375700
Signed
2017-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Pekuri
Formed
2011
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
82
Volunteers
25

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Deb Nelson CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Amortization of promise to give-leased space -29,331.”

Financial Statement Notes

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 Care Center is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Care Center is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Care Center is subject to income tax on any net income that is derived from business activities that are unrelated to their exempt purpose. The Care Center believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Care Center would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred. The Care Center has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS.”

Part XI, Line 2D - Other Adjustments:

“Amortization of promise to give-leased space 29,331.”

Part XI, Line 4B - Other Adjustments:

“Gain from Debt Forgiveness Included in Revenue for Tax Reporting 37,843.”

Raw XML AppendixShowing 400 of 505 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0Boundary 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.
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IRS990/NetAssetsOrFundBalancesEOYAmt0996096
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015625
IRS990/OccupancyGrp/ProgramServicesAmt066146
IRS990/OccupancyGrp/TotalAmt081771
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028792
IRS990/OfficeExpensesGrp/ProgramServicesAmt081881
IRS990/OfficeExpensesGrp/TotalAmt0110673
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0570724
IRS990/OtherAssetsTotalGrp/EOYAmt0542380
IRS990/OtherChangesInNetAssetsAmt0-29331
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017471
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0162699
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0180170
IRS990/OtherExpensesGrp/Desc0Medical Supplies
IRS990/OtherExpensesGrp/Desc1DHS Surcharge
IRS990/OtherExpensesGrp/ProgramServicesAmt0281675
IRS990/OtherExpensesGrp/ProgramServicesAmt1115884
IRS990/OtherExpensesGrp/TotalAmt0281675
IRS990/OtherExpensesGrp/TotalAmt1115884
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Debt Forgiveness
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt037843
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037843
IRS990/OtherRevenueTotalAmt037843
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0123050
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01531657
IRS990/OtherSalariesAndWagesGrp/TotalAmt01654707
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016772
IRS990/PayrollTaxesGrp/ProgramServicesAmt0122861
IRS990/PayrollTaxesGrp/TotalAmt0139633
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0200
IRS990/PensionPlanContributionsGrp/TotalAmt0200
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022766
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032937
IRS990/PrincipalOfficerNm0Roger Pekuri
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Net Patient Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Cafeteria
IRS990/ProgramServiceRevenueGrp/Desc2Other Operating Revenu
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03438941
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt196073
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03438941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt196073
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220235
IRS990/ProgSrvcAccomActy2Grp/Desc0Boundary Waters Care Center provides meal services to residents and a local non-profit organization through a meals on wheels program. The Care Center also provides dietary services, catering and activity services to the area hospital.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt096088
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt097300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0847
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023
IRS990/PYOtherExpensesAmt01280483
IRS990/PYOtherRevenueAmt028190
IRS990/PYProgramServiceRevenueAmt03016520
IRS990/PYRevenuesLessExpensesAmt0238689
IRS990/PYSalariesCompEmpBnftPaidAmt01526408
IRS990/PYTotalExpensesAmt02806891
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03045580
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0274732
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03495792
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Miscellaneous Revenue - 2012 Amount: $ 7,683. Revenue from Debt Forgiveness - 2015 Amount: $ 28,190. 2016 Amount: $ 37,843.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0847
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05221
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0402
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0180
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0678
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03555249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03016520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02882152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02540787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02805499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014800207
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0678
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt037843
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt028190
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07683
IRS990ScheduleA/OtherIncome509Grp/TotalAmt073716
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.66370
IRS990ScheduleA/PublicSupportTotal509Amt09875870
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0671346
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01067654
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01148083
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01013091
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01029384
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt04929558
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0671346
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt01067654
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01148083
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01013091
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01029384
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt04929558
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03555549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03017367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02885276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02540987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02806249
IRS990ScheduleA/Total509Grp/TotalAmt014805428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03593457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03045580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02885284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02541389
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02814112
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt014879822
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt033171
IRS990ScheduleD/DonatedServicesUseFcltsAmt062502
IRS990ScheduleD/EquipmentGrp/BookValueAmt055273
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045095
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0100368
IRS990ScheduleD/ExpensesNotReportedAmt062502
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03318725
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0194433
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021362
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0215795
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0537307
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15073
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Contributed Use of Property
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Resident Trust Accounts
IRS990ScheduleD/OtherRevenueAmt029331
IRS990ScheduleD/OtherRevenuesNotIncludedAmt037843
IRS990ScheduleD/RevenueNotReportedAmt062502
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt037843
IRS990ScheduleD/RevenueSubtotalAmt03555614
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Boundary Waters Care Center acts as a custodian for the resident trust account. The funds are used to pay for the residents' personal expenses.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Care Center is organized as a Minnesota not-for-profit corporation and has been recognized by the Internal Revenue Service (IRS) as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Care Center is required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS annually. In addition, the Care Center is subject to income tax on any net income that is derived from business activities that are unrelated to their exempt purpose. The Care Center believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Care Center would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense, if such interest and penalties are incurred. The Care Center has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990T) with the IRS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Amortization of promise to give-leased space 29,331.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Gain from Debt Forgiveness Included in Revenue for Tax Reporting 37,843.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0249706
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0542380
IRS990ScheduleD/TotalExpensesPerForm990Amt03318725
IRS990ScheduleD/TotalRevenuePerForm990Amt03593457
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03618116
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03381227
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Boundary Waters Care Center (BWCC) has entered into a contract with Health Dimensions Consulting, Inc. (dba Health Dimensions Group) for certain management services. Shelley Solberg received $64,040 in compensation for services as Administrator and Adam Masloski received $22,000 in compensation for services as Administrator.

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,397,254
Liabilities
$401,158
Net assets
$996,096
Revenue
$3,593,457
Expenses
$3,318,725
Net income
$274,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$2.07$0.61$5.47$5.27$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.04$1.58$0.45$4.68$5.00$0.32
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.40$0.80$4.10$4.77$0.67
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.39$1.51$4.12$3.85$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.84$1.27$3.87$3.85$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.19$1.28$3.62$3.52$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.19$1.20$3.55$3.40$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.29$1.08$3.47$3.36$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.40$1.00$3.59$3.32$0.27
2013Detailed filing. Detailed filing data is available for this year.$1.18$1.19$0.01$2.94$3.26$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.98$0.32$3.75