Civic Intelligence

Mapleton Community Home

990 • Fiscal year 2024 • EIN 41-6031905

Oct 01, 2023 to Sep 30, 2024 • Filed on Aug 05, 2025

Refreshing map…

301 Troendle Street SWMapleton, MN 56065

(507) 524-3315

Siviq Scores

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

Liabilities / Assets

67th percentile

0.35x

Higher debt load relative to assets than 67% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.48x

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

35th percentile

$143,304

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

41st percentile

2.6%

Faster asset growth than 41% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-2.1%

Faster revenue growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,522,751

Up $267,098 (+2.6%) from 2023

Net Assets

Up

$6,821,143

Up $366,463 (+5.7%) from 2023

Liabilities

Down

$3,701,608

Down $99,365 (-2.6%) from 2023

Revenue

Down

$7,707,355

Down $166,276 (-2.1%) from 2023

Expenses

Up

$7,340,892

Up $814,101 (+12%) from 2023

Net Income

Down

$366,463

Down $980,377 (-73%) from 2023

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $3,270,223Liabilities 2010: $788,030Net Assets 2010: $2,482,1932010Assets 2011: $7,802,903Liabilities 2011: $5,174,747Net Assets 2011: $2,628,1562011Assets 2012: $6,461,176Liabilities 2012: $4,256,956Net Assets 2012: $2,204,2202012Assets 2013: $6,155,098Liabilities 2013: $4,326,371Net Assets 2013: $1,828,7272013Assets 2014: $5,985,520Liabilities 2014: $4,255,491Net Assets 2014: $1,730,0292014Assets 2015: $6,531,884Liabilities 2015: $4,244,274Net Assets 2015: $2,287,6102015Assets 2016: $6,615,813Liabilities 2016: $4,264,497Net Assets 2016: $2,351,3162016Assets 2017: $6,644,761Liabilities 2017: $4,099,266Net Assets 2017: $2,545,4952017Assets 2018: $7,132,158Liabilities 2018: $4,006,329Net Assets 2018: $3,125,8292018Assets 2019: $7,159,543Liabilities 2019: $3,878,620Net Assets 2019: $3,280,9232019Assets 2020: $8,477,842Liabilities 2020: $4,998,392Net Assets 2020: $3,479,4502020Assets 2021: $8,744,005Liabilities 2021: $4,720,606Net Assets 2021: $4,023,3992021Assets 2022: $9,174,323Liabilities 2022: $4,066,486Net Assets 2022: $5,107,8372022Assets 2023: $10,255,653Liabilities 2023: $3,800,973Net Assets 2023: $6,454,6802023Assets 2024: $10,522,751Liabilities 2024: $3,701,608Net Assets 2024: $6,821,1432024

Highlighted filing

2024

Assets$10,522,751
Liabilities$3,701,608
Net Assets$6,821,143

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,353,1602010Expenses 2011: $3,490,0472011Expenses 2012: $4,079,9092012Expenses 2013: $4,336,3312013Revenue 2014: $4,282,630Expenses 2014: $4,381,328Net Income 2014: -$98,6982014Revenue 2015: $5,286,211Expenses 2015: $4,728,630Net Income 2015: $557,5812015Revenue 2016: $5,479,404Expenses 2016: $5,415,698Net Income 2016: $63,7062016Revenue 2017: $5,758,089Expenses 2017: $5,563,910Net Income 2017: $194,1792017Revenue 2018: $6,325,020Expenses 2018: $5,744,686Net Income 2018: $580,3342018Revenue 2019: $6,290,753Expenses 2019: $6,135,659Net Income 2019: $155,0942019Revenue 2020: $6,462,751Expenses 2020: $6,264,289Net Income 2020: $198,4622020Revenue 2021: $7,071,612Expenses 2021: $6,529,235Net Income 2021: $542,3772021Revenue 2022: $7,534,708Expenses 2022: $6,450,271Net Income 2022: $1,084,4372022Revenue 2023: $7,873,631Expenses 2023: $6,526,791Net Income 2023: $1,346,8402023Revenue 2024: $7,707,355Expenses 2024: $7,340,892Net Income 2024: $366,4632024

Highlighted filing

2024

Revenue$7,707,355
Expenses$7,340,892
Net Income$366,463
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 5, 2025
Return Version
2023v6.0
Gross Receipts
$7,746,268
Mission and Program Overview

Mission

The purpose of mapleton community home, inc. Is to provide elderly and handicapped people with housing facilities and nursing services; to meet the physical, social and psychological needs of the residents; and to contribute to the resident's health, security, and happiness.

To provide the elderly with housing and nursing facilities with rehabilitative care

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,834,216$5,050,240▲ $216,024
Land, Buildings, and Equipment, Net$4,307,433$4,115,990▼ $191,443
Accounts Receivable$982,516$1,165,886▲ $183,370
Cash and Non-Interest-Bearing Accounts$81,518$139,924▲ $58,406
Prepaid Expenses and Deferred Charges$49,738$50,711▲ $973
Total Assets$10,255,653$10,522,751▲ $267,098
Other Assets Total$232$0▼ $232
Liabilities
Tax Exempt Bond Liabilities$3,234,526$3,145,289▼ $89,237
Accounts Payable and Accrued Expenses$323,827$312,863▼ $10,964
Deferred Revenue$232,995$235,974▲ $2,979
Other Liabilities$9,625$7,482▼ $2,143
Total Liabilities$3,800,973$3,701,608▼ $99,365
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,419,745$6,786,208▲ $366,463
Net Assets With Donor Restrictions$34,935$34,935→ $0
Total Net Assets Fund Balance$6,454,680$6,821,143▲ $366,463
Total Liabilities and Net Assets / Fund Balance$10,255,653$10,522,751▲ $267,098

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,272,574$4,874,570$6,147,144
Equipment$2,788,102$1,322,444$4,110,546
Land$55,314-$55,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roxanne GossonAdministratorFT$134,240$9,064$143,304

Board Members and Trustees

NameTitle
Marvin KimmChair
Benjamin HonseyVice Chair
Bob DeckerDirector
Bruce StantonDirector
Cindy ArndtDirector
Cindy WishartDirector
Jerry GrafDirector
Karen FrankDirector
Owen DickeyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Stone TherapyPatient Therapy Service4319 NW URBANDALE DRIVE, Urbandale, IA 50322$398,253
Nurzee INCCna, Lpn, Rn Pool Staff7845 BROOKLYN BLVD SUITE 210, Brooklyn Park, MN 55445$290,615
Titan Nurse Staffing LLCCna, Lpn, Rn Pool Staff17225 BURT STREET SUITE 300, Omaha, NE 68118$158,631
Revenue and Support

Revenue Composition

Contributions and Grants
$242,768
Program Service Revenue
$7,291,076
Investment Income
$171,265
Other Revenue
$2,246
All Other Contributions
$9,520
Change in Net Assets
$366,463

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,479,139
Revenue Not Reported on Financial Statements
$228,216
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$228,216
Total Revenue per Audited Statements
$7,479,139
Total Revenue per Form 990
$7,707,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,216,187
Other Expenses$3,124,705
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,030,588$214,520-$3,245,108
Office Expenses$282,392$203,233-$485,625
Conferences and Meetings$444,471$13,448-$457,919
Other Employee Benefits$407,633$47,301-$454,934
Depreciation Depletion$405,586--$405,586
Payroll Taxes$227,057$26,348-$253,405
Occupancy$219,011--$219,011
Other Expenses$167,024$228,216-$167,024
Interest$145,594--$145,594
Current Officers, Directors, Trustees, and Key Employees-$137,149-$137,149
Pension Plan Contributions$112,533$13,058-$125,591
All Other Expenses$64,215$59,390-$123,605
Insurance-$88,833-$88,833
Fees for Services Other$32,965$29,453-$62,418
Fees for Services Accounting-$45,160-$45,160
Advertising-$28,037-$28,037
Travel-$4,622-$4,622
Fees for Services Legal-$85-$85
Total Functional Expenses$6,202,039$1,138,853$0$7,340,892

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,340,892
Expenses per Audited Statements$7,112,676
Total Expenses per Audited Statements$7,112,676
Expenses Not Reported on Financial Statements$228,216
Other Expense Adjustments$228,216
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$7,482

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Mapleton Mn2019-05-01$3,650,000REFINANCE DEBT

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,650,000$3,406,750$495,476$130,250

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
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 35% controlled entity
No
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
No

Governance Explanations

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

The organization does not have any committees that have authority to act on behalf of the governing body.

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

Prior to being filed with the irs, a copy of the irs form 990 and related schedules are reviewed by the administrator, including a confirmation of the accuracy of every answer and oversight of appropriate changes. Upon completion of the administrator's review, the forms are reviewed and approved at a board meeting prior to submittal to the irs.

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

Board members and key employees annually complete a survey related to business relationships and family members that could, or do, create a conflict of interest. These are summarized and filed along with board meeting minutes. Conflicts of interest are determined by a review of the potential conflicts by the administrator and the board of directors. If a conflict exists, then the conflicted board member or key employee is excluded from discussions and votes related to any potential or existing relationships involving the conflict of interest. If it is determined that a conflict of interest was intentionally hidden by a board member, then the situation would be investigated and the board member could be suspended and subject to dismissal. Additionally, the remaining board members and key employees will review, for fairness, all past transactions involving the conflict of interests. If a transaction appears to lack arms-length, either to the detriment of the organization, or to the unfair advantage of the board member, then all legal remedies will be considered.

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

The process used to set the administrator's annual salary is based on a combination of comparison to comparable organizations through the use of our trade organization's annual compensation survey and attainment in the current year of predefined performance objectives set for the administrator personally and the organization. Also the state of minnesota has in most years given compensation adjustments to employees and we have also considered this amount in determining top management compensation. This process is performed by the board. The process described here was last completed in 2024.

Form 990, Part VI, Section C, Line 19

Conflict of interest policy is available upon request.

Filing and Contact Details

Filer

Filer Name
Mapleton Community Home
EIN
41-6031905
Phone
5075243315
Address
301 TROENDLE STREET SW, MAPLETON, MN 56065

Signing Officer

Name
Roxanne Gosson
Title
Administrator
Phone
5075243155
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxanne Gosson
Formed
1962
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
110
Volunteers
10

Preparer

Firm
Cliftonlarsonallen Llp
Address
2689 COMMERCE DRIVE NW SUITE 201, ROCHESTER, MN 55901
Preparer
Katherine Lutzke CPA
Phone
5072802300
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has been granted exempt status from federal and state corporate income taxes under section 501 (c)(3) of the internal revenue code and applicable state codes. The organization follows the income tax standard for uncertain tax positions. No liability has been recognized by the organization as a result of this standard. The organization files as a tax-exempt organization.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

BAD DEBT 228,216.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

BAD DEBT 228,216.

Raw XML AppendixShowing 400 of 577 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/Desc0MAPLETON COMMUNITY HOME IS A RESIDENCE FOR 60 INDIVIDUALS NEEDING SKILLED NURSING CARE. THE HOME SERVES MEDICARE PART A, PART B, MEDICAL ASSISTANCE AND PRIVATE PAYING INDIVIDUALS. THE HOME OFFERS OUTPATIENT REHABILITATION FOR THE COMMUNITY AND DAILY ACTIVITIES FOR THE RESIDENTS. A SOCIAL WORKER IS ON STAFF FOR EMOTIONAL NEEDS AND THE NURSING DEPARTMENT STAFFS 24 HOURS PER DAY. THE ORGANIZATION HAS A 20 UNIT ASSISTED LIVING FACILITY ADJOINING THE NURSING HOME.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/OtherExpensesGrp/Desc1FOOD COSTS
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IRS990/OtherExpensesGrp/Desc3SPECIAL ASSESSMENTS
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IRS990/OtherExpensesGrp/ProgramServicesAmt1244237
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IRS990/OtherRevenueMiscGrp/Desc0GUEST/EMPLOYEE MEAL RE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1121
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0227057
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013058
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0112533
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049738
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt050711
IRS990/PrincipalOfficerNm0ROXANNE GOSSON
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IRS990/ProgramServiceRevenueGrp/Desc2APARTMENT REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12905979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2479908
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12905979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2479908
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0819439
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt02751664
IRS990/PYOtherRevenueAmt02174
IRS990/PYProgramServiceRevenueAmt06899722
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IRS990/PYSalariesCompEmpBnftPaidAmt03775127
IRS990/PYTotalExpensesAmt06526791
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07873631
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0366463
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt04834216
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05050240
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0957543
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt054241
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06037701
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01588030
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.5$3.70$6.82$7.71$7.34$0.37
2023Summary only. Only limited summary data is available for this year.$10.3$3.80$6.45$7.87$6.53$1.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.17$4.07$5.11$7.53$6.45$1.08
2021Summary only. Only limited summary data is available for this year.$8.74$4.72$4.02$7.07$6.53$0.54
2020Detailed filing. Detailed filing data is available for this year.$8.48$5.00$3.48$6.46$6.26$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.16$3.88$3.28$6.29$6.14$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.13$4.01$3.13$6.33$5.74$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.64$4.10$2.55$5.76$5.56$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.62$4.26$2.35$5.48$5.42$0.06
2015Detailed filing. Detailed filing data is available for this year.$6.53$4.24$2.29$5.29$4.73$0.56
2014Detailed filing. Detailed filing data is available for this year.$5.99$4.26$1.73$4.28$4.38$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.16$4.33$1.83$4.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.46$4.26$2.20$4.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.80$5.17$2.63$3.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.79$2.48$3.35