Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.02x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$3,485,792
No earlier filing loaded for comparison.
Net Assets
-$85,023
No earlier filing loaded for comparison.
Liabilities
$3,570,815
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$46,454
No earlier filing loaded for comparison.
Expenses
$131,477
No earlier filing loaded for comparison.
Net Income
-$85,023
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Mar 8, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $46,454
Mission and Program Overview
Mission
None
To provide affordable housing.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $0 | $3,356,554 | ▲ $3,356,554 |
| Loans From Officers Directors | - | $158,642 | - |
| Intangible Assets | - | $105,407 | - |
| Savings and Temporary Cash Investments | - | $13,661 | - |
| Prepaid Expenses and Deferred Charges | - | $10,170 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $-85,023 | ▼ $85,023 |
| Total Assets | $0 | $3,485,792 | ▲ $3,485,792 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $1,911,499 | - |
| Unsecured Notes Loans Payable | - | $1,460,433 | - |
| Accounts Payable and Accrued Expenses | - | $40,241 | - |
| Total Liabilities | $0 | $3,570,815 | ▲ $3,570,815 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $-85,023 | ▼ $85,023 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $3,485,792 | ▲ $3,485,792 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,840,253 | $14,070 | $1,854,323 |
| Land | $1,467,718 | - | $1,467,718 |
| Leasehold Improvements | $44,259 | $2,329 | $46,588 |
| Other Land Buildings | $3,897 | $12,358 | $16,255 |
| Equipment | $427 | $107 | $534 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bruce Walker | President |
| Steve Gehrtz | Vice-President |
| Vicki Campbell | Secretary |
| Todd Berning | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Precision Plumbing | Plumbing | 1935 4th Ave NW, West Fargo, ND 58078 | $175,000 |
| Cannole & Somerville | Hvac | 1415 21st Ave NW, Minot, ND 58703 | $154,350 |
| Zerr Berg Architects | Architects | 510 4th Ave N, Fargo, ND 58102-4821 | $151,016 |
| Main Electric Construction Inc | Electrical | PO Box 936, Minot, ND 58702 | $134,916 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $46,454
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-85,023
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $131,477 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $49,150 | - | - | $49,150 |
| Depreciation Depletion | $30,650 | - | - | $30,650 |
| Interest | $29,523 | - | - | $29,523 |
| Fees for Services Other | - | $6,237 | - | $6,237 |
| Insurance | $5,085 | - | - | $5,085 |
| Fees for Services Accounting | - | $4,553 | - | $4,553 |
| Fees for Services Management | - | $2,284 | - | $2,284 |
| Advertising | - | $1,956 | - | $1,956 |
| Other Expenses | - | $1,051 | - | $1,051 |
| All Other Expenses | - | $900 | - | $900 |
| Office Expenses | - | $88 | - | $88 |
| Total Functional Expenses | $114,408 | $17,069 | $0 | $131,477 |
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 |
|---|---|---|---|---|
| - | Board member Steve Gehrtz is the owner of Gehrtz Construction Services | Providing construction services to organization | No | $90,709 |
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $158,642 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 2
“Todd Berning, Steve Gehrtz, and Bruce Walker have a business relationship.”
Form 990, Part VI, Section A, line 6
“Membership in this organization is open to all who are previously approved and ratified by the Board of Directors.”
Form 990, Part VI, Section A, line 7B
“The by-laws may be altered, amended, repealed, or added to by an affirmative vote of not less than sixty-six and sixty-seven hundreths (66.67%) percent of the members.”
Form 990, Part VI, Section A, line 8B
“There are no committees which can act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11B
“A draft copy of the Form 990 is provided to the governing body before it is filed and it is reviewed at a board meeting.”
Form 990, Part VI, Section B, line 12C
“Under the Organization's conflict of interest policy an interested person is any director, principal officer or member of a committee with governing board delegated powers who has a direct or indirect financial interest. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing 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 governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement 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 possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable.”
Form 990, Part VI, Section C, line 19
“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Essential Living Inc
- EIN
- 47-5214587
- Phone
- 7018523045
- Address
- 400 10th St SE, Minot, ND 58701
Signing Officer
- Name
- Todd Berning
- Title
- President
- Phone
- 7018523045
- Signed
- 2018-03-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Bruce Walker
- Formed
- 2015
- Legal Domicile
- Nd
- Voting Board Members
- 4
- Independent Board Members
- 1
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Eide Bailly Llp
- Address
- 1730 BURNT BOAT LOOP STE100, BISMARCK, ND 58503-0886
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012551091
Raw XML Appendix372 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40241 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide affordable housing. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 1956 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1956 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 900 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 900 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Todd Berning |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7018523045 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 400 10th Street SE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Minot |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 58701 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 175000 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 154350 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 151016 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 134916 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1935 4th Ave NW |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1415 21st Ave NW |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 510 4th Ave N |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | PO Box 936 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | West Fargo |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Minot |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Fargo |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Minot |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | ND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | ND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | ND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 58078 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 58703 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 581024821 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 58702 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Precision Plumbing |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Cannole & Somerville |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Zerr Berg Architects |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Main Electric Construction Inc |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Plumbing |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | HVAC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Architects |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Electrical |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 131477 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 46454 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -85023 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 131477 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 46454 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 30650 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 30650 |
| IRS990/Desc | 0 | Essential Living, Inc. will provide low-income housing to the citizens of North Dakota who are fifty-five (55) years and older, essential service workers, and/or others who may qualify for affordable housing pursuant to the Department of Housing and Urban Development (HUD) and the North Dakota Housing Finance Agency. The building owned is currently being remodeled. There are 37 units and 18 were occupied at the end of 2017. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 114408 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4553 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4553 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2284 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2284 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6237 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6237 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Bruce Walker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Steve Gehrtz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Todd Berning |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Vicki Campbell |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice-President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2015 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 46454 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5085 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5085 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 105407 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 29523 |
| IRS990/InterestGrp/TotalAmt | 0 | 29523 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 28864 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3356554 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3385418 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 158642 |
| 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 | None |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1911499 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -85023 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 49150 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 49150 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 88 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 88 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Licenses and Fees |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1051 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1051 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10170 |
| IRS990/PrincipalOfficerNm | 0 | Bruce Walker |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 532000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Rental Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 45327 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 45327 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 0 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 0 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -85023 |
| 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 | 46454 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -85023 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 13661 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 46454 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1840253 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 14070 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1854323 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 427 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 107 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 534 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1467718 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1467718 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 44259 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2329 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 46588 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3897 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 12358 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16255 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3356554 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | Gehrtz Construction Services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Board member Steve Gehrtz is the owner of Gehrtz Construction Services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 90709 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Providing construction services to organization |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 158642 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | Park South LLC |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | To Purchase land and property |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 2063810 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Park South is owned by Steve Gehrtz, Bruce Walker and Todd Berning |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 158642 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Todd Berning, Steve Gehrtz, and Bruce Walker have a business relationship. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Membership in this organization is open to all who are previously approved and ratified by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The by-laws may be altered, amended, repealed, or added to by an affirmative vote of not less than sixty-six and sixty-seven hundreths (66.67%) percent of the members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | There are no committees which can act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A draft copy of the Form 990 is provided to the governing body before it is filed and it is reviewed at a board meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Under the Organization's conflict of interest policy an interested person is any director, principal officer or member of a committee with governing board delegated powers who has a direct or indirect financial interest. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing 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 governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement 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 possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 0 |
| IRS990/TotalAssetsEOYAmt | 0 | 3485792 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3485792 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 17069 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 114408 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 131477 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3570815 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3570815 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -85023 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1127 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 1127 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 114408 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 46454 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 46454 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 46454 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3485792 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 1460433 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 400 10th St SE |
| IRS990/USAddress/CityNm | 0 | Minot |
| IRS990/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/USAddress/ZIPCd | 0 | 58701 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Todd Berning |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7018523045 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-03-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Essential Living Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ESSE |
| ReturnHeader/Filer/EIN | 0 | 475214587 |
| ReturnHeader/Filer/PhoneNum | 0 | 7018523045 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 400 10th St SE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Minot |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 58701 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 38C0D8FF55FA272924E83028D6B9FABEF20E0653 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | B71C86AC1B6C224BA2D7506D4685E1841A64B256 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 8.39.233.42 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-03-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 16:12:23 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1730 BURNT BOAT LOOP STE100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BISMARCK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 585030886 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7012551091 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-03-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Lisa Chaffee CPA |
| ReturnHeader/ReturnTs | 0 | 2018-03-14T13:04:19-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
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
- $3,485,792
- Liabilities
- $3,570,815
- Net assets
- -$85,023
- Revenue
- $46,454
- Expenses
- $131,477
- Net income
- -$85,023