Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Beulah Community Nursing Home
990 • Fiscal year 2014 • EIN 45-0277390
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.01x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
29th percentile
Higher top officer pay than 29% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Down$10,039,480
Down $347,159 (-3.3%) from 2013
Net Assets
Down-$53,137
Down $27,874 (-110%) from 2013
Liabilities
Down$10,092,617
Down $319,285 (-3.1%) from 2013
Revenue And Expenses
Revenue
$8,221,721
No earlier filing loaded for comparison.
Expenses
Up$8,256,069
Up $574,608 (+7.5%) from 2013
Net Income
-$34,348
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Jan 26, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $8,221,721
Mission and Program Overview
Mission
To provide family-centered compassionate care in a therapeutic and safe environment, where the goal is quality of life. Knife River Care Center is dedicated to the preservation of dignity and respect to those we serve and employ. With great compassion, we strive to make excellence our standard.
Dedicated to providing the best nursing home facility for our residents.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $8,738,913 | $8,340,329 | ▼ $398,584 |
| Accounts Receivable | $524,760 | $605,753 | ▲ $80,993 |
| Savings and Temporary Cash Investments | $133,787 | $89,123 | ▼ $44,664 |
| Prepaid Expenses and Deferred Charges | $32,301 | $47,944 | ▲ $15,643 |
| Inventories for Sale or Use | $19,155 | $28,453 | ▲ $9,298 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $10,386,639 | $10,039,480 | ▼ $347,159 |
| Other Assets Total | $937,523 | $927,678 | ▼ $9,845 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $8,401,244 | $8,188,676 | ▼ $212,568 |
| Mortgage Notes Payable Secured by Investment Property | $1,331,179 | $1,098,732 | ▼ $232,447 |
| Accounts Payable and Accrued Expenses | $627,666 | $752,976 | ▲ $125,310 |
| Escrow Account Liability | $51,813 | $52,233 | ▲ $420 |
| Total Liabilities | $10,411,902 | $10,092,617 | ▼ $319,285 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $481,817 | $488,291 | ▲ $6,474 |
| Unrestricted Net Assets | $-507,080 | $-541,428 | ▼ $34,348 |
| Total Net Assets Fund Balance | $-25,263 | $-53,137 | ▼ $27,874 |
| Total Liabilities and Net Assets / Fund Balance | $10,386,639 | $10,039,480 | ▼ $347,159 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,789,924 | $2,562,638 | $6,352,562 |
| Buildings | $4,187,809 | $1,423,730 | $5,611,539 |
| Other Land Buildings | $312,889 | $169,444 | $482,333 |
| Land | $49,707 | - | $49,707 |
| Other Assets Org | $488,291 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Keith Gendreau | Administrator | FT | $94,127 | $24,019 | $118,146 |
Board Members and Trustees
| Name | Title |
|---|---|
| Fred Stern | President |
| Bruce Schmidt | Vice President (July-Oct) |
| Carla Borlaug | Director |
| Dale Gilje | Director |
| Max Miller | Director |
| Michelle Anderson | Director |
| Dena Kemmet | Director (July-Oct)/V.P. (Oct-June) |
| Mary Lou Horning | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $115,715
- Program Service Revenue
- $8,094,051
- Investment Income
- $11,955
- Other Revenue
- $0
- All Other Contributions
- $66,113
- Change in Net Assets
- $-34,348
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $8,165,758
- Revenue Not Reported on Financial Statements
- $55,963
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $55,963
- Total Revenue per Audited Statements
- $8,165,758
- Total Revenue per Form 990
- $8,221,721
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,116,715 |
| Other Expenses | $3,139,354 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,070,441 | $265,257 | - | $4,335,698 |
| Depreciation Depletion | $702,886 | - | - | $702,886 |
| Fees for Services Other | $650,474 | - | - | $650,474 |
| Occupancy | $371,491 | - | - | $371,491 |
| Interest | $349,091 | $703 | - | $349,794 |
| Payroll Taxes | $297,078 | $25,137 | - | $322,215 |
| Office Expenses | $244,324 | $62,027 | - | $306,351 |
| Other Employee Benefits | $173,375 | $30,557 | - | $203,932 |
| Pension Plan Contributions | $126,389 | $11,335 | - | $137,724 |
| Current Officers, Directors, Trustees, and Key Employees | $11,715 | $105,431 | - | $117,146 |
| Fees for Services Legal | - | $66,398 | - | $66,398 |
| Information Technology | - | $65,551 | - | $65,551 |
| Insurance | $59,113 | - | - | $59,113 |
| All Other Expenses | $17,133 | $31,556 | - | $48,689 |
| Conferences and Meetings | $15,462 | $21,563 | - | $37,025 |
| Fees for Services Accounting | - | $26,150 | - | $26,150 |
| Advertising | - | $8,202 | - | $8,202 |
| Travel | $794 | $2,043 | - | $2,837 |
| Fees for Service Investment Mgmnt Fees | - | $2,275 | - | $2,275 |
| Other Expenses | $-17,471 | - | - | $-17,471 |
| Total Functional Expenses | $7,531,884 | $724,185 | $0 | $8,256,069 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $8,256,069 |
| Total Expenses per Audited Statements | $8,256,069 |
| Total Expenses per Form 990 | $8,256,069 |
| 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 Item | Amount |
|---|---|
| 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
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | 45-0276796 | 2006-04-06 | $9,230,000 | To refund bonds issued 12/29/2005 and KRCC New Facility Project |
Bond Proceeds
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $9,230,000 | - | - | - |
Bond Financing Compliance
- No rebate due
- Yes
- Rebate not yet due
- No
- Form 8038-T filed
- No
- Gross proceeds invested
- 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
- No
- 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
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“Membership: The membership of Knife River Care Center (KRCC) shall be all persons over the age of 18 who are residing within Mercer county and adjacent counties in North Dakota, and family members of residents who are willing to assist the board of directors and officers of KRCC in the operation of KRCC.”
Form 990, Part VI, Section A, line 7A
“Member Voting Rights: The members of the organization vote yearly to elect the board of directors.”
Form 990, Part VI, Section A, line 8B
“Committees: There are no committees in place that may act on behalf of the board.”
Form 990, Part VI, Section B, line 11
“Form 990 Review: Upon receipt of the draft Form 990, the organization will forward the draft to the board members for their review and comment.”
Form 990, Part VI, Section B, line 12C
“Procedures for addressing the conflict of interest: The chairperson of the board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board or committee shall determine whether Knife River Care Center can obtain a more advantageous transaction with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by majority vote of the disinterested directors whether the transaction or arrangement is in Knife River Care Center's best interest and for its own benefit, and whether the transaction is fair and reasonable to Knife River Care Center, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Violations of the Conflicts of Interest Policy: If the board or committee has reasonable cause to believe that a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”
Form 990, Part VI, Section B, line 15A
“Administrator compensation is determined by the independent board of directors. The board uses comparable data from the North Dakota Long Term Care Association in determining the amount of salary to be provided. The deliberation and decision is documented in the board meeting minutes. This process is done annually and was last completed in January of 2014. This same policy would be used with any other officers or key employees of the organization. At the time of filing, the Administrator serves as both the top financial official and the top management official within the organization.”
Form 990, Part VI, Section C, line 19
“The organization's governing documents, conflict of interest policy and financial statements are available if specifically requested.”
Filing and Contact Details
Filer
- EIN
- 45-0277390
- Phone
- 7018734322
Signing Officer
- Name
- Keith Gendreau
- Title
- Administrator
- Phone
- 7018734322
- Signed
- 2015-01-26
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Keith Gendreau
- Formed
- 1960
- Legal Domicile
- Nd
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 221
- Volunteers
- 150
Preparer
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Change in Interest in Assets of Foundation 6,474.”
Financial Statement Notes
Part IV, Line 2B:
“The Care Center 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 $10,026 and $10,045 at June 30, 2014 and 2013. The Care Center also acts as custodian for the Employee's Christmas Club Fund and the Friends Club. Participating employees of the Christmas Club authorize the Care Center to withhold funds from each paycheck which are deposited into a fund administered by the Care Center. These funds are included in cash and accrued expenses in the financial statements. The funds are distributed to participating employees in November each year. Funds held by the Care Center totaled $38,105 and $37,640 at June 30, 2014 and 2013. Funds held for the Friends Club totaled $3,080 at June 30, 2014 and $3,080 at June 30, 2013.”
Part X, Line 2:
“The Care Center is organized as a North Dakota nonprofit organization 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 annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Care Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. 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. 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 4B - Other Adjustments:
“Contributions Transferred From Foundation 55,963.”
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| IRS990/ActivityOrMissionDesc | 0 | Dedicated to providing the best nursing home facility for our residents. |
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| IRS990/Desc | 0 | Beulah Community Nursing Home, d/b/a Knife River Care Center, is a licensed 86-bed Long Term Care Nursing Facility, which provides skilled nursing care to the elderly in the Beulah, North Dakota area. The facility also provides a variety of services, which include, but are not limited to, I.V. therapy, physical therapy, occupational therapy, speech therapy, tube feedings, tracheotomy care, and wound care. The facility provides 24-hour services of a Licensed Social Worker in order to meet the varying psychosocial needs of all residents. Knife River Care Center is a participant in the State and Federal Medicare and Medicaid programs. All costs incurred for the fiscal year were related to providing the necessary services to those individuals who required the support of a long term care facility.In order to meet State and Federal requirements for electronic health records, Knife River Care Center was able to qualify for a 1% loan through the Bank of North Dakota. While this isn't a grant, the 1% loan provides a more affordable method for Knife River Care Center to meet the State and Federal EMR mandates.Due to the proximity of oil fields in the Beulah area, Knife River Care Center is experiencing staffing shortages. The State provided a calculation method to determine how much money could be allocated to oil field long term care facilities. Knife River Care Center was fortunate to receive an amount based upon our census and area population of $49,602. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
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| IRS990/GamingActivitiesInd | 0 | 0 |
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| IRS990/GrossReceiptsAmt | 0 | 8221721 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 59113 |
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| IRS990/MinutesOfCommitteesInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | The Beulah Community Nursing Home (DBA Knife River Care Center) is dedicated to providing the best nursing home facility for our present and future residents and to safeguard and preserve the dignity of the residents and their families without discrimination. Excellence is our standard and we will make every effort to always provide the tools and support the associates need to do their jobs. Our aim is to persist on being better tomorrow and every day thereafter. Leading the way to a new culture change, we will work boldly to become a world-class organization. |
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| IRS990/OtherChangesInNetAssetsAmt | 0 | 6474 |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 173375 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 203932 |
| IRS990/OtherExpensesGrp/Desc | 0 | Food & Dietary |
| IRS990/OtherExpensesGrp/Desc | 1 | Repairs & Maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Medical & Pharmacy |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad Debt |
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| IRS990/PrincipalOfficerNm | 0 | Keith Gendreau |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1423730 |
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| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 77906 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 488291 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Financing Costs |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Patronage Capital |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Custodian Accounts |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | Interest in Net Assets of Knife River Care Center Foundation |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 169444 |
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| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 55963 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 55963 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 8165758 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Care Center 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 $10,026 and $10,045 at June 30, 2014 and 2013. The Care Center also acts as custodian for the Employee's Christmas Club Fund and the Friends Club. Participating employees of the Christmas Club authorize the Care Center to withhold funds from each paycheck which are deposited into a fund administered by the Care Center. These funds are included in cash and accrued expenses in the financial statements. The funds are distributed to participating employees in November each year. Funds held by the Care Center totaled $38,105 and $37,640 at June 30, 2014 and 2013. Funds held for the Friends Club totaled $3,080 at June 30, 2014 and $3,080 at June 30, 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Care Center is organized as a North Dakota nonprofit organization 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 annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Care Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. 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. 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/ExplanationTxt | 2 | Contributions Transferred From Foundation 55,963. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 2b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 927678 |
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| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 8221721 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 8256069 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 0 |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | Issuer Name: City of Beulah, North Dakota Date the Rebate Computation was Performed: 04/06/2011 |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Date Rebate Computation Performed |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
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| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
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| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2006-04-06 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 450276796 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 9230000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1 | 0 | City of Beulah North Dakota |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $10,039,480
- Liabilities
- $10,092,617
- Net assets
- -$53,137
- Revenue
- $8,221,721
- Expenses
- $8,256,069
- Net income
- -$34,348