Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Napoleon Care Center
990 • Fiscal year 2017 • EIN 45-0281662
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.87x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$3,828,744
Down $403,738 (-9.5%) from 2016
Net Assets
Down$486,752
Down $217,993 (-31%) from 2016
Liabilities
Down$3,341,992
Down $185,745 (-5.3%) from 2016
Revenue And Expenses
Revenue
Down$3,689,782
Down $246,447 (-6.3%) from 2016
Expenses
Up$3,907,774
Up $10,191 (+0.3%) from 2016
Net Income
Down-$217,992
Down $256,638 (-664%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Oct 19, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $3,689,782
Mission and Program Overview
Mission
The mission of Napoleon Care Center is to serve a need of Napoleon and the surrounding area by providing a home for those residents who require long-term care enabling them to live at their highest individual levels of physical, mental, and psychosocial functioning, and by providing this care in a loving, caring, and safe environment that acknowledges the rights and safety of all the residents.
To provide a home for residents of Napoleon and the surrounding area who require long-term care.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,295,679 | $3,051,728 | ▼ $243,951 |
| Savings and Temporary Cash Investments | $439,491 | $490,197 | ▲ $50,706 |
| Accounts Receivable | $469,399 | $260,135 | ▼ $209,264 |
| Inventories for Sale or Use | $11,248 | $15,843 | ▲ $4,595 |
| Prepaid Expenses and Deferred Charges | $16,665 | $10,841 | ▼ $5,824 |
| Total Assets | $4,232,482 | $3,828,744 | ▼ $403,738 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,134,969 | $3,047,843 | ▼ $87,126 |
| Accounts Payable and Accrued Expenses | $387,487 | $289,562 | ▼ $97,925 |
| Escrow Account Liability | $4,840 | $4,143 | ▼ $697 |
| Deferred Revenue | $441 | $444 | ▲ $3 |
| Total Liabilities | $3,527,737 | $3,341,992 | ▼ $185,745 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $695,455 | $477,462 | ▼ $217,993 |
| Temporarily Rstr Net Assets | $9,290 | $9,290 | → $0 |
| Total Net Assets Fund Balance | $704,745 | $486,752 | ▼ $217,993 |
| Total Liabilities and Net Assets / Fund Balance | $4,232,482 | $3,828,744 | ▼ $403,738 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,639,155 | $2,672,935 | $5,312,090 |
| Equipment | $386,216 | $783,293 | $1,169,509 |
| Land | $26,357 | - | $26,357 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rick Regner | Administrator | FT | $78,448 | $17,554 | $96,002 |
| Julie Becker | Finance Director | FT | $75,022 | $20,457 | $95,479 |
| Dennis Schulz | President | - | $650 | - | $650 |
| John C Johs | Director | - | $650 | - | $650 |
| Marvin Lang | Director | - | $650 | - | $650 |
| Ron Kerzman | Director | - | $650 | - | $650 |
| Norman Wentz | Vice President | - | $600 | - | $600 |
| Eunice Nelson | Secretary/Treasurer | - | $575 | - | $575 |
| Marvin Olson | Director | - | $550 | - | $550 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $10,692
- Program Service Revenue
- $3,675,612
- Investment Income
- $3,478
- Other Revenue
- $0
- All Other Contributions
- $10,692
- Change in Net Assets
- $-217,992
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,689,781
- Revenue Not Reported on Financial Statements
- $1
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $1
- Total Revenue per Audited Statements
- $3,689,781
- Total Revenue per Form 990
- $3,689,782
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,627,053 |
| Other Expenses | $1,280,721 |
| 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 | $1,787,084 | $42,059 | - | $1,829,143 |
| Other Employee Benefits | $300,255 | $35,038 | - | $335,293 |
| Depreciation Depletion | $321,735 | - | - | $321,735 |
| Fees for Services Other | $247,267 | - | - | $247,267 |
| Current Officers, Directors, Trustees, and Key Employees | - | $185,106 | - | $185,106 |
| Occupancy | $136,676 | $26,700 | - | $163,376 |
| Payroll Taxes | $125,739 | $13,566 | - | $139,305 |
| Interest | $133,928 | - | - | $133,928 |
| Office Expenses | $96,807 | $19,187 | - | $115,994 |
| Comp Disqual Persons | $87,933 | - | - | $87,933 |
| Pension Plan Contributions | $48,712 | $1,561 | - | $50,273 |
| Fees for Services Accounting | - | $20,249 | - | $20,249 |
| Travel | $10,613 | $6,762 | - | $17,375 |
| Conferences and Meetings | $8,565 | $1,378 | - | $9,943 |
| Advertising | - | $9,095 | - | $9,095 |
| Other Expenses | $9,180 | $5,243 | - | $5,243 |
| All Other Expenses | - | $4,564 | - | $4,564 |
| Insurance | - | $3,368 | - | $3,368 |
| Fees for Services Legal | - | $527 | - | $527 |
| Total Functional Expenses | $3,533,371 | $374,403 | $0 | $3,907,774 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,907,774 |
| Total Expenses per Audited Statements | $3,907,774 |
| Total Expenses per Form 990 | $3,907,774 |
| 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
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Patrick Becker | Husband of Finance Director, Julie Becker | Compensation | No | $49,859 |
| Suzette Pinkey | Sister-in-Law of Finance Director, Julie Becker | Compensation | No | $38,074 |
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
- Yes
- 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 - Membership in this corporation may be obtained by persons or organizations who reside in Logan County. A life membership may be obtained by the payment of a one-time $25.00 membership fee. Persons outside of Logan County can purchase membership at the discretion of the Board. This enables the Board to control the issue of outside groups gaining control of the Board. This issue is for new members only. The present membership outside of Logan County continues to be acceptable. Local Organization Membership - Each local organization can be allowed one lifetime member-delegate for a lifetime membership for a fee of $25.00.”
Form 990, Part VI, Section A, line 7A
“When a director's term expires, the members of the Care Center vote in a new director at the annual meeting.”
Form 990, Part VI, Section A, line 8B
“There are no committees with authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11B
“Upon receipt of the draft Form 990, the Organization will mail a copy to all board members for review.”
Form 990, Part VI, Section B, line 12C
“The conflict of interest policy covers board members, officers, department managers, and members of a committee with governing board delegated powers. A request is made upon hire for department managers and annually for all board members and existing department managers to disclose any potential conflict of interest. The board makes a determination of whether there is a conflict of interest and if so, implements the procedure for evaluating the issue or transaction involved. The board member, officer, department manager or committee member with the conflict must refrain from voting.”
Form 990, Part VI, Section B, line 15A
“The Board determines the Administrator's compensation and the Administrator determines the Finance Director's compensation. Comparable salary information is obtained from the ND Long Term Care Association and from related positions in the area. Since prior year comparable salary information has left officers within comparable salary ranges, compensation increases for officers are given at the same percentage/rate as all staff. Approval by the board is documented in the board minutes each year.”
Form 990, Part VI, Section C, line 19
“The governing documents, conflict of interest policy, and financial statements are available upon request to the public.”
Filing and Contact Details
Filer
- Filer Name
- Napoleon Care Center
- EIN
- 45-0281662
- Phone
- 7017542381
- Address
- 311 4th St E, Napoleon, ND 58561-0090
Signing Officer
- Name
- Richard Regner
- Title
- Administrator
- Phone
- 7017542381
- Signed
- 2017-10-19
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard Regner
- Formed
- 1961
- Legal Domicile
- Nd
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 102
- Volunteers
- 22
Preparer
- Firm
- Eide Bailly Llp
- Address
- 1730 BURNT BOAT LOOP STE100, BISMARCK, ND 58503-0886
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Auxiliary Income -1.”
Financial Statement Notes
Part IV, Line 1B:
“The Napoleon Auxiliary operates under the EIN of the Napoleon Care Center. The Care Center holds funds for the Auxiliary which are not included in the financial statements.”
Part IV, Line 2B:
“The Center acts as a custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totals $4,143 and $4,840 at June 30, 2017 and 2016.”
Part X, Line 2:
“The 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 Center is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Center has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. The 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 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:
“Auxiliary Income 1.”
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| IRS990/Desc | 0 | Napoleon Care Center operates a 44-bed nursing facility and an attached 10-bed assisted living facility located in Napoleon, North Dakota. As a non-profit organization, Napoleon Care Center/Napoleon Congregate/Assisted Living, we strive to offer services that are beneficial to our residents and tenants and the entire community. We provide meals, nursing, laundry, housekeeping, and transport services, cable tv, etc. to all residents and contract services needed for the assisted living tenants.For the community, Napoleon Care Center/Napoleon Congregate/Assisted Living provides shelter for communities without electricity during power outages. The Organization also provides entertainment through activities and scheduled events, as well as gathering space for meetings, family gatherings, birthday parties, funerals, etc. |
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| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3456228 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3295679 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3051728 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6507956 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The mission of Napoleon Care Center is to serve a need of Napoleon and the surrounding area by providing a home for those residents who require long-term care enabling them to live at their highest individual levels of physical, mental, and psychosocial functioning, and by providing this care in a loving, caring, and safe environment that acknowledges the rights and safety of all the residents. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3134969 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3047843 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 704745 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 486752 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 26700 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 136676 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 163376 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19187 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 96807 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 115994 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 35038 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 300255 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 335293 |
| IRS990/OtherExpensesGrp/Desc | 0 | Medical Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Food |
| IRS990/OtherExpensesGrp/Desc | 2 | Bad Debt |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5243 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 110976 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 107901 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9180 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 110976 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107901 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9180 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5243 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 42059 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1787084 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1829143 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13566 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 125739 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 139305 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1561 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 48712 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 50273 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16665 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10841 |
| IRS990/PrincipalOfficerNm | 0 | Richard Regner |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 623000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Resident Service Reven |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Program Service |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Auxiliary Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3643533 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 32078 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3643533 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 32078 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 7979 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2009 |
| IRS990/PYOtherExpensesAmt | 0 | 1204985 |
| IRS990/PYOtherRevenueAmt | 0 | 67623 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3858618 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 38646 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2692598 |
| IRS990/PYTotalExpensesAmt | 0 | 3897583 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3936229 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -217992 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 3675612 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 439491 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 490197 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 61776 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 82535 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 80583 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 64172 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 52035 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 341101 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 10692 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7979 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 29382 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58722 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 86036 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 192811 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 3478 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2009 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1120 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1170 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 997 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 8774 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 3675612 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 3858618 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3590463 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3088427 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2670962 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 16884082 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 3478 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2009 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1120 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1170 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 997 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 8774 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00050 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00050 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 67623 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 67623 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.55370 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.57270 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 9498266 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 1895009 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 1593857 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1514511 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1315320 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1259930 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 7578627 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 1833233 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 1511322 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1433928 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1251148 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1207895 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 7237526 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 3686304 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3866597 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3619845 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3147149 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2756998 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 17076893 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 3689782 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 3936229 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3620965 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3148319 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2757995 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 17153290 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AdditionsDuringYearAmt | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 1 |
| IRS990ScheduleD/BeginningBalanceAmt | 0 | 1281 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2639155 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2672935 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5312090 |
| IRS990ScheduleD/EndingBalanceAmt | 0 | 1282 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 386216 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 783293 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1169509 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3907774 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 26357 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 26357 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 1 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3689781 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Napoleon Auxiliary operates under the EIN of the Napoleon Care Center. The Care Center holds funds for the Auxiliary which are not included in the financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Center acts as a custodian for the funds of the residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totals $4,143 and $4,840 at June 30, 2017 and 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | The 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 Center is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Center is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Center has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. The 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 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 | 3 | Auxiliary Income 1. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 1b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part IV, Line 2b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3051728 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3907774 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3689782 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3689781 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3907774 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Patrick Becker |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | Suzette Pinkey |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Husband of Finance Director, Julie Becker |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | Sister-in-Law of Finance Director, Julie Becker |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 49859 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 38074 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Compensation |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | Compensation |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Membership - Membership in this corporation may be obtained by persons or organizations who reside in Logan County. A life membership may be obtained by the payment of a one-time $25.00 membership fee. Persons outside of Logan County can purchase membership at the discretion of the Board. This enables the Board to control the issue of outside groups gaining control of the Board. This issue is for new members only. The present membership outside of Logan County continues to be acceptable. Local Organization Membership - Each local organization can be allowed one lifetime member-delegate for a lifetime membership for a fee of $25.00. |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,828,744
- Liabilities
- $3,341,992
- Net assets
- $486,752
- Revenue
- $3,689,782
- Expenses
- $3,907,774
- Net income
- -$217,992