2024-05-02T16:30:09-05:00 2023-06-30 450250958 Eide Bailly LLP 1730 Burnt Boat Loop Ste 100 Bismarck ND 585030886 990 2022-07-01 450422204 Towner County Living Center TOWN 7019684411 Highway 281 North Box 688 Cando ND 58324 Tammy Larson CFO 7019684411 2024-04-29 1 Tammy Larson 999009999 1 Lisa Chaffee CPA P00193453 7012551091 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Ben Bucher Highway 281 North Box 688 Cando ND 58324 415871 0 X N/A X 1992 ND Operation of a congregate housing facility and owner of a long-term care facility, which is leased out. 7 7 0 7 0 0 0 0 428765 415871 49 0 -69397 0 359417 415871 0 0 0 0 0 0 0 0 0 123572 153796 123572 153796 235845 262075 979619 1243204 11130 12640 968489 1230564 None 0 0 150287 415871 Towner County Living Center, Inc., operates a 10-unit congregate housing complex, located in Cando, North Dakota, primarily for the aged, and owns the 30-bed long-term care and 5-bed basic care facility, which is leased to the Medical Center. The Medical Center is the sole member of the Living Center. 150287 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 1 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X Tammy Larson 7019682560 Highway 281 North Box 688 Cando ND 58324 David Wolsky President 0.50 1.00 X X 0 0 0 Tom Belzer Vice President 0.50 1.50 X X 0 0 0 Greg Westlind Secretary/Treasurer 0.50 1.00 X X 0 0 0 Randina Bjornstad Director 0.50 1.00 X 0 0 0 John Peters Director 0.50 1.00 X 0 0 0 Mike Farbo Director 0.50 1.00 X 0 0 0 Michelle Gibbens Director 0.50 1.00 X 0 0 0 Ben Bucher CEO 5.00 50.00 X 0 284936 21292 Tammy Larson CFO 5.00 50.00 X 0 188321 20315 0 473257 41607 0 0 1 0 0 Program Service Rental 531110 415871 415871 415871 415871 415871 0 0 X 600 600 2400 2400 51600 51600 410 410 20553 20553 74842 74842 Repairs & Maintenance 3292 3292 99 99 153796 150287 3509 0 107898 449372 1399660 1267813 175036 131847 696685 661985 979619 1243204 11130 12640 11130 12640 X 968489 1230564 968489 1230564 979619 1243204 262075 0 X 0 1 X 0 0 X X X 1 Towner County Medical Center 450425948 3 1 307300 0 1 307300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Schedule A, Part I, Line 12e: The Organization received a written determination letter indicating that they are a Type I Supporting Organization. Due to changes to the Bylaws during Fiscal Year 2018, the Organization is now a Type II Supporting Organization. Schedule A, Part IV, Section A, Line 1: The Articles of Incorporation for the Living Center do not specifically indicate Towner County Medical Center (the Medical Center) by name as the supported organization. However, a qualifying charitable class has been defined by the verbiage "to establish, maintain, and operate a medical care center in the City of Cando, North Dakota, and to acquire lands and structure suitable for use or development for medical practice to service Towner County, North Dakota, and the surrounding area", as stated in Article 3. Further, the Articles permit the organization "to own, manage and operate housing for the aged and handicapped within Towner County, North Dakota, and to acquire lands and structures suitable for such purpose." Finally, the articles require the organization's purposes to be charitable, educational, religious, or scientific within Sec. 501(c)(3) and that no activities other than those permitted within Sec. 501(c)(3) shall be permitted. The Living Center has limited its purposes to those for the benefit of the specified class of supported organizations, and arguably the Medical Center falls within this specified class. In addition, the Living Center's Articles are similar to, but no broader than, the purposes set forth in the Articles of the Medical Center. The organization's governing documents also do not expressly permit it to benefit any other organization which is not included the charitable class defined. 0 1 X 1227780 1106720 121060 72880 65368 7512 99000 95725 3275 131847 Direct Financing Lease 347343 Related Party Receivable 314642 661985 X 415871 0 415871 0 415871 153796 0 153796 0 153796 Part IV, Line 2b: TCLC has booked refundable security deposits in the amounts of $12,640 and $11,130 as of June 30, 2023 and 2022. Part X, Line 2: The Medical Center and Living Center believe they have appropriate support for any tax positions taken affecting the annual filing requirements, and as such, do not have any uncertain tax positions that are material to the consolidated financial statements. The Medical Center and Living 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. 0 0 0 0 0 0 0 0 0 Ben Bucher CEO 0 246436 0 38500 0 0 0 10193 0 11843 0 306972 0 0 Tammy Larson CFO 0 166140 0 22181 0 0 0 7162 0 13897 0 209380 0 0 Part I, Line 3 The President/CEO and CFO are paid by a related organization for services to the related organization. The related organization used one or more of the methods listed to establish their compensation. Form 990, Part VI, Section A, line 2 Tammy Larson and Ben Bucher have a business relationship with David Wolsky, Tom Belzer, Greg Westlind, Randina Bjornstad, John Peters, Mike Farbo, and Michelle Gibbens. Form 990, Part VI, Section A, line 6 Members are the Class A members of the Towner County Hospital Authority. Form 990, Part VI, Section A, line 8b There were no committees with authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The CEO will review the draft. The 990 draft will be provided to the Board of Directors for review prior to the 990 being finalized and filed. Form 990, Part VI, Section B, line 12c The CEO, CFO and board members annually disclose any interests that could give rise to conflicts. The CEO reviews the responses. Any member of the Board of Directors having a conflict of interest should not vote on the matter. The CFO does not have voting rights. If the CFO has a conflict of interest they would be asked to leave the room when discussions were held related to the conflict. Form 990, Part VI, Section B, line 15 Towner County Living Center (TCLC) does not provide compensation to employees as it is paid by a related party, Towner County Medical Center (TCMC). Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy and financial statements available upon request. Form 990, Part IX, line 11g Housekeeping & Laundry: Program service expenses 18,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,000. Meals Expense: Program service expenses 30,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,000. Living Centre Maintenance: Program service expenses 3,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,600. Towner County Medical Center Inc Highway 281 North Box 688 Cando ND 58324 450425948 Operating medical center, congregate housing and long term care facilities ND 501(c)(3) Line 3 Towner County Hospital Authority 0 Towner County Hospital Authority Highway 281 North Box 688 Cando ND 58324 450423303 Furnishing of health care facilities and equipment ND 501(c)(3) Line 7 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0