2024-10-16T12:03:39-05:00 2024-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-07-01 450281662 Napoleon Care Center NAPO 7017542381 PO Box 90 Napoleon ND 585610090 Richard Regner Administrator 7017542381 2024-10-16 1 1 Lisa Chaffee CPA P00193453 7012551091 2024-10-16 2023 2024-10-15 13:58:12Z Wentz Living Center Alison Wald PO Box 90 Napoleon ND 585610090 24696829 0 X wentzlivingcenter.com X 1961 ND To provide a home for residents of Napoleon and the surrounding area who require long-term care. 7 5 73 15 0 0 26237 20019970 4011258 4641072 9825 -1005284 0 2723 4047320 23658481 0 0 0 0 2707786 2738978 0 0 0 1514813 2845054 4222599 5584032 -175279 18074449 3564677 21797916 2717813 2876616 846864 18921300 X 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. 1 0 4776069 4641072 Napoleon Care Center operates a 36-bed long-term care, 8-bed basic care facility, an attached 10-bed assisted living facility, and a 10-unit independent living apartment complex 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. 4776069 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 14 0 1 73 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X Julie Becker 7017542381 311 4th St E PO Box 90 Napoleon ND 585610090 Alison Wald President 0.50 X X 575 0 0 Derek Leier Vice President 0.50 X X 625 0 0 Teresa Pfeifle Secretary/Treasurer 0.50 X X 575 0 0 Charlotte Young Director 0.50 X 575 0 0 Eleene Brendel Director 0.50 X 525 0 0 Deran Piatz Director (As of Nov) 0.50 X 50 0 0 Kevin Wolf Director (As of Nov) 0.50 X 50 0 0 Eunice Nelson Director (Until Oct) 0.50 X 525 0 0 Norman Wentz Director (Until Oct) 0.50 X 575 0 0 Richard Regner Administrator 40.00 X 109206 0 12112 Julie Becker Finance Director 40.00 X 93949 0 17430 Melissa Glatt Director of Nursing 38.00 X 81362 0 29378 288592 0 58920 1 0 0 0 0 1232040 18787930 18742422 20019970 Resident Service Revenue 623000 4624279 4624279 Other Program Service Revenue 623000 16780 16780 Auxiliary Income 900099 13 13 4641072 32764 32764 2723 0 2723 2723 2723 300 1038348 -1038048 -1038048 -1038048 23658481 4641072 0 -1002561 X 355663 77091 278572 328110 328110 1634178 1611541 22637 40392 40392 225045 183528 41517 155590 135840 19750 2259 2259 139610 139610 902705 893701 9004 3112 3112 266644 254578 12066 75194 75194 277937 240819 37118 25810 16248 9562 12252 10969 1283 98338 91805 6533 772505 718397 54108 3820 3820 Food 133062 133062 Bad Debt 51466 51466 Medical Supplies 39988 39988 Dues and Subscriptions 5824 5824 34528 34528 5584032 4776069 807963 0 420806 264350 352158 1666348 36239 40901 5964 9035 21794385 2996253 1733738 18798132 1015772 1019150 3564677 21797916 271847 556418 444 444 24298 24691 2421224 2295063 2717813 2876616 X 782334 18875416 64530 45884 846864 18921300 3564677 21797916 X 18074449 -13 X 0 1 X 0 0 X 165266 862143 139243 26237 20019970 21212859 3639885 3678151 3825993 4011258 4641072 19796359 3805151 4540294 3965236 4037495 24661042 41009218 193979 193979 1687985 1531627 2079029 2115075 7413716 1687985 1531627 2079029 2115075 193979 7607695 33401523 7300 7555 8303 9825 35487 68470 7300 7555 8303 9825 35487 68470 3812451 4547849 3973539 4047320 24696529 41077688 0.81310 0.53920 0.00170 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1269 13 1282 1 X 92783 92783 19266284 1793667 17472617 2434318 1202586 1231732 1000 1000 18798132 X 23665674 7206 7206 23658468 13 13 23658481 5591238 7206 7206 5584032 0 5584032 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. A reconciliation item is present on the Form 990 annually to include the net Auxiliary activity amount on the form. The ending cash balance for this account at June 30, 2024 was $1,282. Part IV, Line 2b: The Center acts as custodian for the funds of the residents. These funds are included in cash and cash equivalents and accounts payable in the financial statements. Resident trust funds totaled $12,747 at June 30, 2024. The Center acts as custodian for the funds of the residents. Security deposits represent amounts received from assisted living and independent living residents subject to the terms of their lease agreement. These funds are refunded to residents based on compliance with the requirements of the lease agreement. These funds are included in cash and cash equivalents and accounts payable in the financial statements. The security deposits total $6,530 at June 30, 2024. The Center acts as custodian for the funds of the Employee Council. These funds are included in cash and cash equivalents and accounts payable in the financial statements. Employee Council funds totaled $5,414 at June 30, 2024. Part X, Line 2: 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 13. Patrick Becker Husband of Finance Director, Julie Becker 68932 Compensation 0 Audrey Schlenker Mother of Board Member, Teresa Pfeifle 49600 Compensation 0 James Pinkney Brother of Finance Director, Julie Becker 74921 Compensation 0 Kristi Moch Sister of Board Member, Charlotte Young 61469 Compensation 0 Suzette Pinkney Sister in Law of Finance Director, Julie Becker 73188 Compensation 0 X 1 18742422 FMV 1 0 0 0 Part I, Column (b): The number of contributions is reported in Column (b) Form 990, Part III, line 2 Napoleon Care Center added a 10-unit Independent Living Apartments for 55 and older. 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 provide a copy to the board members for review and approval at their monthly meeting prior to filing with the IRS. 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. Form 990, Part IX, line 11g Contracted Services: Program service expenses 836,769. Management and general expenses 8,766. Fundraising expenses 0. Total expenses 845,535. Consulting Services: Program service expenses 46,958. Management and general expenses 238. Fundraising expenses 0. Total expenses 47,196. Other: Program service expenses 9,974. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,974. Form 990, Part XI, line 9: Auxiliary Net Income/Loss Net Auxiliary -13.