2025-03-31T10:31:28-05:00 2023-09-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2022-10-01 411992053 MOTHER OF MERCY FOUNDATION MOTH 3208452195 230 CHURCH AVENUE PO BOX 676 ALBANY MN 563070676 ROBIN MORRIN ADMINISTRATOR & CEO 3208452195 2025-03-26 1 0 MICHAEL J PETERSON CPA P01833529 2187224705 2025-03-26 2022 2025-03-06 01:10:19Z ROBIN MORRIN 230 CHURCH AVENUE PO BOX 676 ALBANY MN 563070676 529602 0 X HTTPS://MOTHEROFMERCYMN.ORG/FOUNDATION/ X 2009 MN TO PROVIDE FUND-RAISING ACTIVITIES FOR THE BENEFIT OF MOTHER OF MERCY AND THEIR RESIDENTS AND TENANTS. 6 6 0 45 0 0 95339 493596 0 0 9356 25109 1850 3246 106545 521951 16844 386223 0 0 107251 114452 0 0 120165 17982 16860 142077 517535 -35532 4416 1749178 1735502 28231 10139 1720947 1725363 TO PROVIDE FUND-RAISING ACTIVITIES FOR THE BENEFIT OF MOTHER OF MERCY AND THEIR RESIDENTS AND TENANTS. 0 0 389628 386223 0 THE FOUNDATION THROUGH PERIODIC "ASK" LETTERS/ PERSONAL SOLICITATIONS TO POTENTIAL CONTRIBUTORS RECEIVED OVER $199,000 IN GENERAL UNRESTRICTED CONTRIBUTIONS DURING THE YEAR. THE FOUNDATION THROUGH PERIODIC PERSONAL/GROUP CONTACT/SOLICITATIONS TO POTENTIAL CONTRIBUTORS RECEIVED OVER $30,000 IN BREAKFAST, GOLF TOURNAMENT, AND OTHER NET RESTRICTED CONTRIBUTIONS DURING THE YEAR. THE FOUNDATION THROUGH ITS GRANT WRITING PROPOSALS GENERATED $20,000 IN RESTRICTED GRANT RECEIPTS DIRECTLY TO MOTHER OF MERCY FOR WHICH THE FOUNDATION'S MISSION IS TO SUPPORT. 389628 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X BECKY THELEN 3208452195 230 CHURCH AVENUE PO BOX 676 ALBANY MN 563070676 RANDY ROTHSTEIN CHAIR 0.30 0.90 X X 0 0 0 BETH THELEN VICE CHAIR 0.30 X X 0 0 0 MARIA HUGHES SECRETARY 0.30 X X 0 0 0 NEIL FORTIER DIRECTOR 0.30 X 0 0 0 SHEILA MITCHELL DIRECTOR 0.30 X 0 0 0 PAUL TOMCZIK DIRECTOR 0.30 0.90 X 0 0 0 RENEE ANDERSON FOUNDATION EXECUTIVE DIRECTOR 40.00 X 0 71144 32861 0 71144 32861 0 0 0 0 0 18499 41925 433172 493596 25109 25109 6458 18499 7651 -1193 -1193 4439 4439 4439 521951 0 0 28355 386223 386223 107550 107550 6902 6902 2192 2192 1164 1164 2984 2984 883 883 3000 3000 517 503 14 3405 3405 2715 2715 517535 389628 7742 120165 1070766 468685 0 200000 32604 25452 8981 7152 669431 1059665 1749178 1735502 28231 10139 28231 10139 X 1720947 1525363 200000 1720947 1725363 1749178 1735502 4416 0 X 0 1 X 1 0 X X 1 MOTHER OF MERCY 416051127 10 1 386223 0 1 386223 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11089 8877 2212 16800 13608 3192 4715 2967 1748 7152 DUE FROM RELATED PARTY 1020956 BENEFICIAL INTEREST IN COMMUNITY FOUNDATION 38709 1059665 GOLF TOURNAMENT 15930 13387 2543 5552 PRAYER BREAKFAST 6412 5112 1300 1335 150 93 1 2615 2615 520 24957 18499 6458 1335 150 6165 7650 -1192 1 MOTHER OF MERCY PO BOX 676 230 CHURCH AVE ALBANY MN 56317 416051127 501(C)(3) 386223 0 TO SUPPORT NURSING HOME CONSTRUCTION 1 0 PART I, LINE 2: THE ORGANIZATION ONLY PROVIDES FUNDS TO THEIR CONTROLLING ORGANIZATION, MOTHER OF MERCY. THE ORGANIZATION TRACKS THE AMOUNT AND USE OF FUNDS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE FOUNDATION IS MOTHER OF MERCY (MOM). FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER, MOM, HAS THE POWER TO APPOINT DIRECTORS TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE SOLE MEMBER, MOM, HAS THE POWER TO AMEND THE ARTICLES OF INCORPORATION OR TO ADOPT, AMEND, OR REPEAL THE BYLAWS OF THE FOUNDATION. THEY ALSO HAVE THE POWER TO APPROVE THE FOUNDATION'S ANNUAL OPERATING AND CAPITAL BUDGETS AND ANY DEBTS TO BE INCURRED. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED TO THE RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS APPLIED WHEN THE ORGANIZATION IS IN THE PROCESS OF ENTERING INTO A TRANSACTION OR CONTRACT. ANNUALLY A CONFLICT OF INTEREST STATEMENT IS FILLED OUT BY THE BOARD MEMBERS, IT IS REVIEWED WHEN THESE TRANSACTIONS OCCUR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON SHALL HAVE A DUTY TO DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL RELATED MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL RELATED MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD, OFFICER OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT EXISTS. AFTER INTEREST IS DETERMINED, THE INTERESTED PERSON HAS THE OPPORTUNITY TO MAKE A SHORT PRESENTATION AT THE BOARD MEETING. THE BOARD WILL APPOINT A DISINTERESTED PERSON OR GROUP TO EXPLORE ALTERNATIVES TO AVOID ANY CONFLICT. IF THERE IS NO OPTION FOR AVOIDING CONFLICT, THE BOARD SHALL DETERMINE BY MAJORITY VOTE IF THE TRANSACTION SHOULD BE ENTERED INTO. THE INTERESTED PERSON SHALL BE REMOVED FROM THE VOTING PROCESS. THE ORGANIZATION ALSO HAS A POLICY FOR EMPLOYEES. THE CONFLICT OF INTEREST POLICY IS INITIALLY MONITORED BY THE DIRECTOR OF LICENSURES AND TRAINING DURING AN EMPLOYEE'S ORIENTATION. THE COMPLIANCE OFFICER THEN ANNUALLY MONITORS THE POLICY DURING THE ANNUAL BENEFITS STAFF MEETING. IF A CONFLICT OF INTEREST ARISES, IT IS INVESTIGATED BY THE COMPLIANCE OFFICER, AND IF DEEMED A CONFLICT, THE EMPLOYEE MUST CEASE/DIVEST OF THAT CONFLICT OR BE TERMINATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO REVIEW UPON REQUEST. OUR RECEPTION DESK CAN PROVIDE COPIES OF THE DOCUMENTS UPON REQUEST. MOTHER OF MERCY BOX 767 230 CHURCH AVE ALBANY MN 563070676 416051127 SKILLED NURSING FACILITY MN 501(C)(3) LINE 10 N/A 0 MERCY MANOR II 332 GOLF VIEW DRIVE ALBANY MN 563070676 202155820 HUD SUBSIDIZED LOW INCOME ELDERLY HOUSING MN 501(C)(3) LINE 10 MOTHER OF MERCY 1 MERCY MANOR 334 GOLF VIEW DRIVE ALBANY MN 563078316 411805317 HUD SUBSIDIZED LOW INCOME ELDERLY HOUSING MN 501(C)(3) LINE 10 MOTHER OF MERCY 1 0 1 0 0 1 0 0 0 0 0 1 1 1 1 1 0 0 0 0 THE ORGANIZATION IS FILING THEIR 990 LATE. THE ORGANIZATION HAD PREVIOUSLY RELIED UPON CONTRACTED ACCOUNTING SERVICES WHICH INCLUDED THE FILING OF NECESSARY EXTENSIONS AND FINAL FILINGS FOR THE 990 (AND APPLICABLE STATE FILINGS). FOR THE TAX YEAR ENDED 09/30/2023 THE ORGANIZATION EXPERIENCED TURNOVER AT THE POSITIONS THAT WOULD TYPICALLY LEAD THE BOTH THE INTERNAL FUNCTIONS THAT WOULD PREPARE THE ORGANIZATION FOR THEIR AUDITED FINANCIAL STATEMENTS, BUT ALSO THEIR 990 FILINGS. THE ORGANIZATION HAD MANY DUTIES TO FILL AS A RESULT OF THOSE CHANGES AND WAS AWARE OF THE FILING OBLIGATIONS BUT DID NOT HAVE THE PROPER RESOURCES ALIGNED TO FILE A COMPLETE AND ACCURATE RETURN TIMELY. THE ORGANIZATION HIRED A THIRD PARTY CPA TO ASSIST IN THE PREPARATION OF THE FORM 990 AND HAS A PROCESS IN PLACE TO ENSURE TIMELY FILING OF THEIR FUTURE TAX YEARS. THE LATE FILING WAS NOT DUE TO A WILLFUL NEGLECT NOR IMPRUDENCE ON THE PART OF MANAGEMENT. LATE FILING PENALTIES AND INTEREST WOULD PUT BURDEN ON THE EXEMPT ORGANIZATION AND THE PEOPLE IT SERVES. THE ORGANIZATION IS REQUESTING AN ABATEMENT OF ANY INTEREST AND PENALTIES.