Civic Intelligence

L2815 Boundary Waters Care Center

990 • Fiscal year 2017 • EIN 27-3111617

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

Organization Profilewww.boundarywaterscc.com

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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

64th percentile

0.21x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.2%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-3.4%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$1,366,584

Down $30,670 (-2.2%) from 2016

Net Assets

Up

$1,079,393

Up $83,297 (+8.4%) from 2016

Liabilities

Down

$287,191

Down $113,967 (-28%) from 2016

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin50th percentile

Revenue

Down

$3,471,393

Down $122,064 (-3.4%) from 2016

Expenses

Up

$3,364,729

Up $46,004 (+1.4%) from 2016

Net Income

Down

$106,664

Down $168,068 (-61%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth29th 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

2017

Assets$1,366,584
Liabilities$287,191
Net Assets$1,079,393
Open 2017 Filing

Operations Trend

Revenue Growth29th 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

2017

Revenue$3,471,393
Expenses$3,364,729
Net Income$106,664
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$3,471,393
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
Cash and Non-Interest-Bearing Accounts$225,166$290,602▲ $65,436
Land, Buildings, and Equipment, Net$249,706$272,380▲ $22,674
Accounts Receivable$347,065$256,735▼ $90,330
Prepaid Expenses and Deferred Charges$32,937$29,237▼ $3,700
Total Assets$1,397,254$1,366,584▼ $30,670
Other Assets Total$542,380$517,630▼ $24,750
Liabilities
Accounts Payable and Accrued Expenses$183,535$157,356▼ $26,179
Mortgage Notes Payable Secured by Investment Property$203,425$111,510▼ $91,915
Deferred Revenue$9,125$14,635▲ $5,510
Escrow Account Liability$5,073$3,690▼ $1,383
Total Liabilities$401,158$287,191▼ $113,967
Net Assets / Fund Balance
Unrestricted Net Assets$458,789$565,453▲ $106,664
Temporarily Rstr Net Assets$537,307$513,940▼ $23,367
Total Net Assets Fund Balance$996,096$1,079,393▲ $83,297
Total Liabilities and Net Assets / Fund Balance$1,397,254$1,366,584▼ $30,670

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$215,267$32,375$247,642
Equipment$57,113$56,659$113,772
Other Assets Org$3,690--
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 MasloskiAdministrator

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Dimensions Consulting Incmanagement services4400 Baker Road Suite 100, Minneapolis, MN 55343$297,436
Aramark Uniform Serviceslaundry services25259 Network Place, Chicago, IL 60673-1252$147,365
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,434,283
Investment Income
$877
Other Revenue
$36,233
Change in Net Assets
$106,664

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,435,160
Revenue Not Reported on Financial Statements
$36,233
Revenue Not Reported on Form 990
$55,196
Other Revenue Adjustments
$36,233
Total Revenue per Audited Statements
$3,490,356
Total Revenue per Form 990
$3,471,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,054,056
Other Expenses$1,310,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,655,662$95,329-$1,750,991
Fees for Services Management-$245,506-$245,506
Fees for Services Other$142,449$58,910-$201,359
Other Employee Benefits$138,817$13,750-$152,567
Payroll Taxes$136,809$13,551-$150,360
All Other Expenses$115,223$33,035-$148,258
Other Expenses$118,230--$118,230
Office Expenses$82,952$32,345-$115,297
Occupancy$75,280--$75,280
Information Technology-$38,726-$38,726
Insurance-$23,224-$23,224
Depreciation Depletion$22,577--$22,577
Advertising-$14,756-$14,756
Fees for Services Accounting-$14,193-$14,193
Fees for Services Legal-$9,044-$9,044
Conferences and Meetings$878$2,300-$3,178
Interest-$2,723-$2,723
Travel-$2,107-$2,107
Pension Plan Contributions-$138-$138
Total Functional Expenses$2,765,092$599,637$0$3,364,729

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,419,925
Expenses per Audited Statements$3,364,729
Total Expenses per Form 990$3,364,729
Expenses Not Reported on Form 990$55,196
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. Adam Masloski received $68,671 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. The board determines if a conflict of interest is present. If a conflict is identified, the impacted individual must abstain from voting.”

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
2018-11-12
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
86
Volunteers
30

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 -23,367.”

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. 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.”

Part XI, Line 2D - Other Adjustments:

“Amortization of promise to give-leased space 23,367.”

Part XI, Line 4B - Other Adjustments:

“Gain from Debt Forgiveness Included in Revenue for Tax Reporting 36,233.”

Raw XML AppendixShowing 400 of 490 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/OtherExpensesGrp/TotalAmt1118230
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Debt Forgiveness
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt036233
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt036233
IRS990/OtherRevenueTotalAmt036233
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095329
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01655662
IRS990/OtherSalariesAndWagesGrp/TotalAmt01750991
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013551
IRS990/PayrollTaxesGrp/ProgramServicesAmt0136809
IRS990/PayrollTaxesGrp/TotalAmt0150360
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0138
IRS990/PensionPlanContributionsGrp/TotalAmt0138
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032937
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029237
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/RelatedOrExemptFuncIncomeAmt03327823
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt183547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222913
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03327823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222913
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/ExpenseAmt086714
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt086714
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0300
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065
IRS990/PYOtherExpensesAmt01344015
IRS990/PYOtherRevenueAmt037843
IRS990/PYProgramServiceRevenueAmt03555249
IRS990/PYRevenuesLessExpensesAmt0274732
IRS990/PYSalariesCompEmpBnftPaidAmt01974710
IRS990/PYTotalExpensesAmt03318725
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03593457
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0106664
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03383802
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Miscellaneous Revenue - Revenue from Debt Forgiveness - 2015 Amount: $ 28,190. 2016 Amount: $ 37,843. 2017 Amount: $ 36,233.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12, Explanation of Other Income:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0847
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04471
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0877
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt065
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0402
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01375
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03434283
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03555249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03016520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02882152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02540787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt015428991
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt065
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01375
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt036233
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt037843
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt028190
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0102266
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65650
IRS990ScheduleA/PublicSupportPY509Pct00.66370
IRS990ScheduleA/PublicSupportTotal509Amt010200576
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01332712
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0671346
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01067654
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01148083
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01013091
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt05232886
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt01332712
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0671346
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01067654
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01148083
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01013091
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt05232886
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03434283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03555549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03017367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02885276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02540987
IRS990ScheduleA/Total509Grp/TotalAmt015433462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03471393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03593457
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03045580
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02885284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02541389
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015537103
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt031829
IRS990ScheduleD/DonatedServicesUseFcltsAmt055196
IRS990ScheduleD/EquipmentGrp/BookValueAmt057113
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056659
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113772
IRS990ScheduleD/ExpensesNotReportedAmt055196
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03364729
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0215267
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032375
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0247642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0513940
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13690
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Contributed Use of Property
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Resident Trust Accounts
IRS990ScheduleD/OtherRevenueAmt023367
IRS990ScheduleD/OtherRevenuesNotIncludedAmt036233
IRS990ScheduleD/RevenueNotReportedAmt055196
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt036233
IRS990ScheduleD/RevenueSubtotalAmt03435160
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. 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Amortization of promise to give-leased space 23,367.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Gain from Debt Forgiveness Included in Revenue for Tax Reporting 36,233.
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/TotalBookValueLandBuildingsAmt0272380
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0517630
IRS990ScheduleD/TotalExpensesPerForm990Amt03364729
IRS990ScheduleD/TotalRevenuePerForm990Amt03471393
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03490356
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03419925
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. Adam Masloski received $68,671 in compensation for services as Administrator.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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. The board determines if a conflict of interest is present. If a conflict is identified, the impacted individual must abstain from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Health 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Amortization of Promise to Give-Leased Space -23,367.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,366,584
Liabilities
$287,191
Net assets
$1,079,393
Revenue
$3,471,393
Expenses
$3,364,729
Net income
$106,664
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