2024-08-15T16:04:02-05:00 2023-09-30 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2022-10-01 410859697 ST MARK'S LUTHERAN HOME STMA 5074374594 400 15TH AVENUE SW AUSTIN MN 55912 BRAD JOHNSON BOARD PRESIDENT 5074374594 2024-08-13 1 0 KATHERINE LUTZKE CPA P01760889 5072802300 2024-08-13 2022 2024-08-08 14:25:15Z BRAD JOHNSON 400 15TH AVENUE SW AUSTIN MN 55912 8861199 0 9386 X WWW.STMARKSLIVING.ORG X 1963 MN ST. MARK'S IS DEDICATED TO PROVIDE A CONTINUUM OF SERVICES IN THE SPIRIT OF GOD'S LOVE. 9 9 162 7 0 0 58827 557941 7112427 7814842 4513 38313 28425 450103 7204192 8861199 0 0 0 0 3837014 4314425 0 0 0 4940010 4417658 8777024 8732083 -1572832 129116 10553122 10208176 19281683 18807422 -8728561 -8599246 ST. MARK'S IS DEDICATED TO PROVIDE A CONTINUUM OF SERVICES IN THE SPIRIT OF GOD'S LOVE. THESE SERVICES ARE DESIGNED TO PROMOTE PHYSICAL, EMOTIONAL, MENTAL, SOCIAL, AND SPIRITUAL HEALTH. 0 0 7170151 0 7814842 PROVISION OF HOUSING AND NURSING CARE TO THE ELDERLY BY OPERATING A 57 BED LICENSED NURSING FACILITY ALONG WITH 48 BED INDEPENDENT HOUSING, 25 BED ASSISTED LIVING, AND 26 BED MEMORY CARE FACILITIES. 7170151 1 1 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 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 0 0 1 1 0 0 0 1 25 0 162 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 MN X CRAIG RITTER 5074347216 400 15TH AVE SW AUSTIN MN 55912 X BRAD JOHNSON PRESIDENT 1.00 1.00 X X 0 0 0 HARLAN NELSON DIRECTOR 1.00 1.00 X X 0 0 0 JAMES BRAATEN TREASURER 1.00 1.00 X X 0 0 0 CONNIE PRIEBE SECRETARY 1.00 1.00 X X 0 0 0 NANCY DONAHUE DIRECTOR 1.00 1.00 X 0 0 0 CONNIE SIMONSON DIRECTOR 1.00 1.00 X 0 0 0 DUANE DAHLBACK DIRECTOR 1.00 1.00 X 0 0 0 JOHN GRAY JR DIRECTOR 1.00 1.00 X 0 0 0 GAYLE GULLICKSON DIRECTOR 1.00 1.00 X 0 0 0 JUSTIN BOLDT ADMINISTRATOR 40.00 1.00 X 0 0 0 0 0 0 0 0 0 0 0 557941 557941 RESIDENT REVENUE 623000 5491690 5491690 SMA REVENUES 623000 2300157 2300157 MEAL REVENUE 623000 16896 16896 LAUNDRY REVENUE 623000 6099 6099 7814842 38313 38313 MISCELLANEOUS INCOME 900099 437060 437060 BEAUTY SHOP INCOME 812900 11288 11288 EMPLOYEE/GUEST MEALS 900099 1755 1755 450103 8861199 7814842 0 488416 3535343 3068602 466741 498252 498252 280830 281945 -1115 376369 376369 9453 9453 83216 83216 367436 308195 59241 40250 2103 38147 6767 6767 75468 75468 404604 313405 91199 1450 394 1056 18 18 683678 683678 509548 509548 146573 9784 136789 MISCELLANEOUS EXPENSE 546848 345307 201541 CONTRACT MEALS 260163 260163 FOOD COST 196282 196282 BED SURCHARGE 160450 160450 549085 532043 17042 8732083 7170151 1561932 0 246054 266348 37750 2157 581609 791411 37401 30161 54342 87324 20875314 13727782 7554133 7147532 1114857 876381 926976 1006862 10553122 10208176 2311333 2203843 786162 786662 70442 59377 14632945 14125676 1480801 1631864 19281683 18807422 X -8728561 -8599246 -8728561 -8599246 10553122 10208176 129116 199 0 X 0 0 0 X 14935 75858 868584 58827 557941 1576145 8121291 8946035 8102981 7112427 7814842 40097576 8136226 9021893 8971565 7171254 8372783 41673721 0 0 0 41673721 21482 9778 3802 4513 38313 77888 21482 9778 3802 4513 38313 77888 25031 405 30830 28425 450103 534794 8182739 9032076 9006197 7204192 8861199 42286403 0.98550 0.99600 0.00180 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2018 AMOUNT: $ 25,031. 2019 AMOUNT: $ 405. 2020 AMOUNT: $ 30,830. 2021 AMOUNT: $ 28,425. 2022 AMOUNT: $ 450,103. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 56863 56863 17464363 10771982 6692381 3115773 2942671 173102 238315 13129 225186 7147532 BOND RESERVE ACCOUNTS 876381 C 876381 SECURITY DEPOSITS 64795 BOND FUNDS 12370 RESIDENT TRUST 631 UNDER MORTGAGE AGREEMENTS 17356 INTERCOMPANY RECEIVABLES 911710 1006862 ASSET RETIREMENT OBLIGATION 82696 NET PENSION LIABILITY - UNION 549588 TENANT SECURITY DEPOSITS 6836 DUE TO RELATED PARTY 911710 CAPITAL LEASE PAYABLE 81034 1631864 PART IV, LINE 2B: NURSING HOME RESIDENT FUNDS AND TENANT SECURITY DEPOSITS. A AUSTIN HOUSING AND REDEVELOPMENT AUTHORITY 410983566 05225MBE8 2017-12-28 14726856 TO REFINANCE SERIES 2011 TAX-EXEMPT BOND ISSUE. 0 0 0 A 601180 14726856 75000 14726856 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 1 A 0 SCHEDULE K, PART V: THE ORGANIZATION IS CONSIDERING ADOPTING THESE WRITTEN PROCEDURES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD OF DIRECTORS. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 3 ST. MARK'S LUTHERAN HOME DOES NOT PAY ITS ADMINISTRATOR DIRECTLY, RATHER THE HOME IS PAYING THE ADMINISTRATOR THROUGH AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH A MANAGEMENT COMPANY NAMED ECUMEN SERVICES, INC. THE HOME IS CONTRACTED TO PAY ECUMEN SERVICES, INC. FOR THE ADMINISTRATOR POSITION AND OTHER MANAGEMENT CONSULTING SERVICES. THE ADMINISTRATOR'S (JUSTIN BOLDT) COMPENSATION FOR THE FISCAL YEAR 2023 WAS $114,516. FORM 990, PART VI, SECTION A, LINE 6 NON-VOTING CORPORATE MEMBERS OF THE FILING ORGANIZATION SHALL CONSIST OF MEMBERS OF THE CONGREGATIONS ELECTING TO PARTICIPATING AND BELONGING TO THE SOUTHEASTERN MINNESOTA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE CORPORATE VOTING MEMBERS OF THE FILING ORGANIZATION SHALL CONSIST OF ALL PASTORS OF THE CONGREGATIONS ELECTING TO PARTICIPATE AND TWO LAY DELEGATES SELECTED BY EACH SUCH CONGREGATION. FORM 990, PART VI, SECTION A, LINE 7A AT EACH ANNUAL MEETING, THE CORPORATE MEMBERS WILL ELECT AT LEAST A MAJORITY TO THE FILING ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED CHANGES IN THE ARTICLES OF INCORPORATION OR BYLAWS THAT RELATE TO AFFILIATION WITH THE EVANGELICAL LUTHERAN CHURCH IN AMERICA AND/OR RECOGNITION BY THE LUTHERAN CHURCH-MISSOURI SYNOD WILL BE SUBMITTED TO THE CORPORATE MEMBERS FOR THEIR APPROVAL. 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 THE BOARD REVIEWED THE FORM 990 DRAFT PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ANNUALLY COMPLETE A SURVEY RELATED TO BUSINESS RELATIONSHIPS AND FAMILY MEMBERS THAT COULD, OR DO, CREATE A CONFLICT OF INTEREST. THESE ARE SUMMARIZED AND FILED ALONG WITH THE BOARD MEETING MINUTES. CONFLICTS OF INTEREST ARE DETERMINED BY A REVIEW OF THE POTENTIAL CONFLICTS BY THE ADMINISTRATOR AND THE BOARD OF DIRECTORS. IF A CONFLICT EXISTS, THEN THE CONFLICTED BOARD MEMBER OR KEY EMPLOYEE IS EXCLUDED FROM DISCUSSION AND VOTES RELATED TO ANY POTENTIAL OR EXISTING RELATIONSHIPS INVOLVING THE CONFLICT OF INTEREST. IF IT IS DETERMINED THAT A CONFLICT OF INTEREST WAS INTENTIONALLY HIDDEN BY A BOARD MEMBER, THEN THE SITUATION WOULD BE INVESTIGATED AND THE BOARD MEMBER COULD BE SUSPENDED AND SUBJECT TO DISMISSAL. ADDITIONALLY, THE REMAINING BOARD MEMBERS AND KEY EMPLOYEES WILL REVIEW, FOR FAIRNESS, ALL TRANSACTIONS BACK TO THE TIME THE CONFLICT BECAME RELEVANT. IF A TRANSACTION APPEARS TO LACK ARMS-LENGTH, EITHER TO THE DETRIMENT OF THE ORGANIZATION, OR TO THE UNFAIR ADVANTAGE OF THE BOARD MEMBER, THEN ALL LEGAL REMEDIES WILL BE CONSIDERED. FORM 990, PART VI, SECTION B, LINE 15 ST. MARK'S LUTHERAN HOME HAS AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH A MANAGEMENT COMPANY NAMED ECUMEN SERVICES, INC. THE HOME IS CONTRACTED TO PAY ECUMEN SERVICES, INC. FOR THE ADMINISTRATOR POSITION AND OTHER MANAGEMENT CONSULTING SERVICES. ECUMEN SERVICES, INC. PREPARES A STUDY OF COMPARABLE SENIOR CARE FACILITIES OF SIMILAR SIZE TO DETERMINE THE COMPENSATION APPLICABLE FOR PROVIDING THE ADMINISTRATOR POSITION TO THE HOME. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE ADMINISTRATIVE OFFICE UPON REQUEST. ST MARK'S FOUNDATION INC 400 15TH AVENUE SW AUSTIN MN 55912 411374304 PROVISION OF BENEFITS AND SUPPORT TO ST. MARK'S LUTHERAN HOME MN 501(C)(3) LINE 12B, II ST MARK'S LUTHERAN HOME 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0