Civic Intelligence

Parkside Lutheran Home

990 • Fiscal year 2016 • EIN 45-0231494

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 22, 2016

501 3rd Avenue West PO Box 153Lisbon, ND 58054

(701) 683-5239

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.96x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.85x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-4.6%

Higher net margin than 28% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$113,338

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2016 filings • NTEE E • $1M-$5M nonprofits • Source year 2016

Asset Growth

19th percentile

-6.9%

Faster asset growth than 19% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-2.4%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • NTEE E • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,433,229

Down $252,756 (-6.9%) from 2015

Net Assets

Down

$136,932

Down $177,461 (-56%) from 2015

Liabilities

Down

$3,296,297

Down $75,295 (-2.2%) from 2015

Revenue

Down

$3,857,260

Down $95,041 (-2.4%) from 2015

Expenses

Down

$4,034,721

Down $92,683 (-2.2%) from 2015

Net Income

Down

-$177,461

Down $2,358 (-1.3%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $4,996,259Liabilities 2011: $3,992,062Net Assets 2011: $1,004,1972011Assets 2012: $4,476,153Liabilities 2012: $3,883,122Net Assets 2012: $593,0312012Assets 2013: $4,304,355Liabilities 2013: $3,744,076Net Assets 2013: $560,2792013Assets 2014: $4,035,141Liabilities 2014: $3,545,645Net Assets 2014: $489,4962014Assets 2015: $3,685,985Liabilities 2015: $3,371,592Net Assets 2015: $314,3932015Assets 2016: $3,433,229Liabilities 2016: $3,296,297Net Assets 2016: $136,9322016Assets 2017: $3,208,547Liabilities 2017: $3,077,602Net Assets 2017: $130,9452017Assets 2018: $2,827,042Liabilities 2018: $2,766,618Net Assets 2018: $60,4242018Assets 2019: $2,433,257Liabilities 2019: $2,853,594Net Assets 2019: -$420,3372019Assets 2020: $2,561,462Liabilities 2020: $3,126,592Net Assets 2020: -$565,1302020Assets 2021: $2,542,241Liabilities 2021: $2,931,664Net Assets 2021: -$389,4232021Assets 2022: $2,503,513Liabilities 2022: $2,182,559Net Assets 2022: $320,9542022Assets 2023: $2,979,922Liabilities 2023: $2,195,752Net Assets 2023: $784,1702023Assets 2024: $3,047,514Liabilities 2024: $1,973,681Net Assets 2024: $1,073,8332024Assets 2025: $3,212,632Liabilities 2025: $1,835,596Net Assets 2025: $1,377,0362025

Highlighted filing

2016

Assets$3,433,229
Liabilities$3,296,297
Net Assets$136,932

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,763,3942011Expenses 2012: $4,001,4292012Revenue 2013: $3,811,380Expenses 2013: $3,844,132Net Income 2013: -$32,7522013Revenue 2014: $4,039,825Expenses 2014: $4,110,608Net Income 2014: -$70,7832014Revenue 2015: $3,952,301Expenses 2015: $4,127,404Net Income 2015: -$175,1032015Revenue 2016: $3,857,260Expenses 2016: $4,034,721Net Income 2016: -$177,4612016Revenue 2017: $3,873,979Expenses 2017: $3,879,966Net Income 2017: -$5,9872017Revenue 2018: $3,993,043Expenses 2018: $4,063,564Net Income 2018: -$70,5212018Revenue 2019: $3,798,588Expenses 2019: $4,279,349Net Income 2019: -$480,7612019Revenue 2020: $4,120,980Expenses 2020: $4,265,773Net Income 2020: -$144,7932020Revenue 2021: $4,414,862Expenses 2021: $4,239,155Net Income 2021: $175,7072021Revenue 2022: $5,094,656Expenses 2022: $4,384,279Net Income 2022: $710,3772022Revenue 2023: $5,359,628Expenses 2023: $4,896,412Net Income 2023: $463,2162023Revenue 2024: $5,409,093Expenses 2024: $5,119,430Net Income 2024: $289,6632024Revenue 2025: $5,506,398Expenses 2025: $5,203,195Net Income 2025: $303,2032025

Highlighted filing

2016

Revenue$3,857,260
Expenses$4,034,721
Net Income-$177,461
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 22, 2016
Return Version
2015v2.1
Gross Receipts
$3,994,401
Mission and Program Overview

Mission

Provide quality, holistic, and loving care in a home that enhances the lives of our residents and families that we serve.

Provide quality, holistic, and loving care that enhances the lives of our residents and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,930,974$2,617,995▼ $312,979
Accounts Receivable$429,030$413,513▼ $15,517
Investments in Publicly Traded Securities$237,021$210,396▼ $26,625
Savings and Temporary Cash Investments$63,306$164,459▲ $101,153
Intangible Assets$20,000$20,000→ $0
Prepaid Expenses and Deferred Charges-$6,866-
Total Assets$3,685,985$3,433,229▼ $252,756
Other Assets Total$5,654$0▼ $5,654
Liabilities
Tax Exempt Bond Liabilities$3,031,737$2,831,445▼ $200,292
Accounts Payable and Accrued Expenses$316,943$396,036▲ $79,093
Deferred Revenue$19,954$65,894▲ $45,940
Escrow Account Liability$2,958$2,922▼ $36
Total Liabilities$3,371,592$3,296,297▼ $75,295
Net Assets / Fund Balance
Unrestricted Net Assets$314,393$136,932▼ $177,461
Total Net Assets Fund Balance$314,393$136,932▼ $177,461
Total Liabilities and Net Assets / Fund Balance$3,685,985$3,433,229▼ $252,756

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,545,082$3,584,696$6,129,778
Equipment$56,977$645,692$702,669
Other Land Buildings$7,539$69,690$77,229
Land$8,397-$8,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim KennedyAdministratorFT$93,282$20,056$113,338
Kathy SchultzBusiness ManagerFT$77,229$20,851$98,080

Board Members and Trustees

NameTitle
Dan OlsonPresident
Cindy StetsonVice President
Art HagenDirector
Edie ReinkeDirector
Kenneth GrotheDirector
Nick StorhaugDirector
Pastor Norm AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$22,786
Program Service Revenue
$3,837,070
Investment Income
$-2,596
Other Revenue
$0
All Other Contributions
$22,786
Change in Net Assets
$-177,461

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,857,260
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,857,260
Total Revenue per Form 990
$3,857,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,777,817
Other Expenses$1,256,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,021,144--$2,021,144
Other Employee Benefits$364,260--$364,260
Depreciation Depletion$321,540--$321,540
Current Officers, Directors, Trustees, and Key Employees-$208,066-$208,066
Payroll Taxes$158,683$13,122-$171,805
Fees for Services Other$135,424$15,654-$151,078
Occupancy$120,529--$120,529
Interest$102,603--$102,603
Office Expenses$34,337$48,566-$82,903
Insurance$47,303--$47,303
Fees for Services Accounting-$20,698-$20,698
Pension Plan Contributions$12,542--$12,542
Advertising-$8,616-$8,616
Travel$2,727$1,969-$4,696
Conferences and Meetings$2,032$940-$2,972
Other Expenses$105,227$2,080-$2,080
Total Functional Expenses$3,709,142$325,579$0$4,034,721

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,034,721
Total Expenses per Audited Statements$4,034,721
Total Expenses per Form 990$4,034,721
Expenses Not Reported on Financial Statements$0
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Lisbon North Dakota2008-12-11$3,900,000Renovation and addition to the nursing facility.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,900,000-$1,068,555$21,500

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1

The Executive Committee consists of the President, Vice President and Secretary of the governing board. The Executive Committee has the authority to act on behalf of the governing board in the management of the business of the Corporation between meetings of the Board.

Form 990, Part VI, Section A, line 6

The majority of the members of Parkside Lutheran Home consist of Lutheran congregations, including congregations of the Evangelical Lutheran Church In America. Other congregations may from time to time be invited and elect to become members. Each of the member churches designates from its congregation two voting delegates to represent the congregation at meetings. The delegates are allowed one vote on all matters submitted to a vote of the voting delegates. The members select individuals from which the board elects members of the governing body.

Form 990, Part VI, Section B, line 11

The Administrator and Business Office Manager will review and present the 990 to the full board at a board meeting prior to the 990 being filed.

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

The Administrator reviews the conflict of interest policy that covers the board of directors and officers of the organization. The Administrator and Board President will disclose any conflicts that are identified. If there is a conflict the involved parties will cease from voting on issues relating to the conflict.

Form 990, Part VI, Section B, line 15

The board meets on an annual basis to discuss the Administrator's performance. Increases in compensation are based on performance, as well as what percentage increase the rest of the staff received. This discussion is then followed by a board discussion with the Administrator and documented in the board minutes. The last time this process was reviewed was on the hire date anniversary in February. The Business Manager's compensation is annually reviewed every January by the Administrator. The pay increase is performance based, as well as the percentage of increase the rest of the staff received.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Parkside Lutheran Home
EIN
45-0231494
Phone
7016835239
Address
501 3rd Avenue West PO Box 153, Lisbon, ND 58054

Signing Officer

Name
Tim Kennedy
Title
Administrator
Phone
7016835239
Signed
2016-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Kennedy
Formed
1946
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
107
Volunteers
30

Preparer

Firm
Eide Bailly Llp
Address
4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
Preparer
Lisa Chaffee CPA
Phone
7012398500
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B:

The Home acts as custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $2,922 and $2,958 at June 30, 2016 and 2015.

Part X, Line 2:

The Home is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Home is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Home is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Home has been determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Return (Form 990T) with the IRS. The Home believes that it has appropriate support for any tax position taken affecting its annual filing requirements, and as such, does not have any uncertain tax position that are material to the financial statements. The Home 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.

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IRS990/Desc0Parkside Lutheran Home, a 40-bed skilled nursing facility, is dedicated to caring for the physical, emotional, and spiritual needs of our residents. To care for the physical needs we have a staff of RN's, LPN's, and certified nursing assistants available 24 hours per day. Each room is equipped with an emergency call system so help is never far away. In November of 2009, construction was completed on the two new units for private rooms and 10-bed basic care units, and these units were occupied. Each resident has an individual care plan developed at the time of admission. This plan is resident specific including all nursing cares, dietary needs/wants, as well as social service needs and activities. Our activities include bingo, baking, and crafts such as painting and bead work.We strive to provide care that enables each resident to achieve his or her highest level of physical and mental functioning. With this in mind we are able to carry out Parkside's mission which is: "Provide quality, holistic, and loving care in a home that enhances the lives of our residents and families that we serve."
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IRS990/LegalDomicileStateCd0ND
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0137141
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide quality, holistic, and loving care in a home that enhances the lives of our residents and families that we serve.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0314393
IRS990/NetAssetsOrFundBalancesEOYAmt0136932
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2624
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2624
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0120529
IRS990/OccupancyGrp/TotalAmt0120529
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt048566
IRS990/OfficeExpensesGrp/ProgramServicesAmt034337
IRS990/OfficeExpensesGrp/TotalAmt082903
IRS990/OfficerMailingAddressInd00
IRS990/OnBehalfOfIssuerInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05654
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0364260
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0364260
IRS990/OtherExpensesGrp/Desc0Medical Supplies
IRS990/OtherExpensesGrp/Desc1Bad Debt
IRS990/OtherExpensesGrp/Desc2Employee Relations
IRS990/OtherExpensesGrp/Desc3Employee Recruitment
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05868
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12080
IRS990/OtherExpensesGrp/ProgramServicesAmt0280791
IRS990/OtherExpensesGrp/ProgramServicesAmt1105227
IRS990/OtherExpensesGrp/TotalAmt0280791
IRS990/OtherExpensesGrp/TotalAmt1105227
IRS990/OtherExpensesGrp/TotalAmt25868
IRS990/OtherExpensesGrp/TotalAmt32080
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013122
IRS990/PayrollTaxesGrp/ProgramServicesAmt0158683
IRS990/PayrollTaxesGrp/TotalAmt0171805
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012542
IRS990/PensionPlanContributionsGrp/TotalAmt012542
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06866
IRS990/PrincipalOfficerNm0Tim Kennedy
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Resident Service Reven
IRS990/ProgramServiceRevenueGrp/Desc1Meals
IRS990/ProgramServiceRevenueGrp/Desc2Resident Cable
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03826663
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16167
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03826663
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16167
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24240
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt038899
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-169
IRS990/PYOtherExpensesAmt01299649
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03913571
IRS990/PYRevenuesLessExpensesAmt0-175103
IRS990/PYSalariesCompEmpBnftPaidAmt02827755
IRS990/PYTotalExpensesAmt04127404
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03952301
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-177461
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03837070
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063306
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0164459
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt022786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt038899
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026684
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012967
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0122828
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0676
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04434
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06604
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03837070
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03913571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03981207
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03773499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03582210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt019087557
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0676
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06604
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.62230
IRS990ScheduleA/PublicSupportPY509Pct00.60990
IRS990ScheduleA/PublicSupportTotal509Amt011958414
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt01263947
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt01575519
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01516197
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01400158
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01496150
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07251971
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt01263947
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt01575519
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt01516197
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01400158
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt01496150
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt07251971
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03859856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03952470
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04007891
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03794991
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03595177
IRS990ScheduleA/Total509Grp/TotalAmt019210385
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03859884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03953146
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04009273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03795075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03599611
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt019216989
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02545082
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03584696
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06129778
IRS990ScheduleD/EquipmentGrp/BookValueAmt056977
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0645692
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0702669
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04034721
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt08397
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08397
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07539
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt069690
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt077229
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03857260
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Home acts as custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $2,922 and $2,958 at June 30, 2016 and 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Home is organized as a North Dakota nonprofit corporation and has been recognized by the Internal Revenue Service as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). The Home is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Home is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Home has been determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Return (Form 990T) with the IRS. The Home believes that it has appropriate support for any tax position taken affecting its annual filing requirements, and as such, does not have any uncertain tax position that are material to the financial statements. The Home 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/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02617995
IRS990ScheduleD/TotalExpensesPerForm990Amt04034721
IRS990ScheduleD/TotalRevenuePerForm990Amt03857260
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03857260
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04034721
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd00
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0Bonds Retired The Series 2008A Revenue Bond matures in 2033 and the Series 2008B Revenue Bond expires in 2018. The amount on line 1 represents the amount of principal reduction of the underlying note payable to the financial institutions rather than actual retirement of bonds of the issue.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule K, Part II, Line 1, Column A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02008-12-11
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0456002113
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt03900000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0City of Lisbon North Dakota
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Renovation and addition to the nursing facility.
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$1.84$1.38$5.51$5.20$0.30
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$1.97$1.07$5.41$5.12$0.29
2023Detailed filing. Detailed filing data is available for this year.$2.98$2.20$0.78$5.36$4.90$0.46
2022Detailed filing. Detailed filing data is available for this year.$2.50$2.18$0.32$5.09$4.38$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$2.93$0.39$4.41$4.24$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.56$3.13$0.57$4.12$4.27$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$2.85$0.42$3.80$4.28$0.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$2.77$0.06$3.99$4.06$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$3.08$0.13$3.87$3.88$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.43$3.30$0.14$3.86$4.03$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.69$3.37$0.31$3.95$4.13$0.18
2014Detailed filing. Detailed filing data is available for this year.$4.04$3.55$0.49$4.04$4.11$0.07
2013Summary only. Only limited summary data is available for this year.$4.30$3.74$0.56$3.81$3.84$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$3.88$0.59$4.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$3.99$1.00$3.76