2026-08-08T07:47:18-07:00 2025-09-30 990 2024-10-01 311644493 PSA HOUSING & ASSISTED LIVING INC PSAH 6516316162 2845 HAMLINE AVE N ROSEVILLE MN 55113 HEIDI PETERSON CFO 2026-08-08 true 2024 2025-03-06 01:10:19Z JONATHAN FLETCHER 6145746 false X WWW.PRESHOMES.ORG X 1997 MN THE MISSION OF THE ORGANIZATION IS TO HONOR GOD BY ENRICHING THE LIVES AND TOUCHING THE HEARTS OF OLDER ADULTS. 7 5 0 97 0 22443 45789 5251936 5711142 266876 197628 175812 185580 5717067 6140139 750 3851 0 1626392 1760932 0 0 2920408 3075834 4547550 4840617 1169517 1299522 13133726 13183709 13178915 12279376 -45189 904333 THE MISSION OF THE ORGANIZATION IS TO HONOR GOD BY ENRICHING THE LIVES AND TOUCHING THE HEARTS OF OLDER ADULTS. false false 3815530 3851 5711142 THE ORGANIZATION IS LOCATED IN MAHTOMEDI, MINNESOTA. IT CONSISTS OF 25 APARTMENTS THAT ARE MEMORY CARE ASSISTED LIVING AND 44 TRADITIONAL ASSISTED LIVING APARTMENTS. THE CAMPUS ALSO CONTAINS 70 INDEPENDENT SENIOR LIVING APARTMENTS. 3815530 true true false false false false false false true false true true false false true true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 7 5 false true false false true true false true true false false true true true true true true false false false MN X HEIDI PETERSON 6516316162 2845 HAMLINE AVE N ROSEVILLE MN 55113 X SCOTT ANDERSON BOARD CHAIR 1.00 0.00 X X 0 0 0 DUANE LARSON BOARD SECRETARY 1.00 0.00 X X 0 0 0 BETH OSTREM BOARD TREASURER 1.00 0.00 X X 0 0 0 PASTOR MIKE CARLSON BOARD MEMBER 1.00 0.00 X 0 0 0 BLAKE BOCHE BOARD MEMBER 1.00 0.00 X 0 0 0 MARK MEYER CFO 1.00 0.00 X X 0 0 0 WILLIAM HIBBARD BOARD MEMBER 1.00 0.00 X 0 0 0 SANDRA BUERKLE BOARD MEMBER 1.00 0.00 X 0 0 0 0 false false false PHS MANAGEMENT LLC 2845 N HAMLINE AVE ROSEVILLE MN 55113 MANAGEMENT FEE 303219 NEW CENTURY SYSTEMS INC 5500 QUEENS AVE NE OTSEGO MN 55330 HVAC SERVICES 151448 RMB BUILDERS LLC 5189 STILLWATER COURT WHITE BEAR LAKE MN 55110 CONSTRUCTION SERVICES 125535 3 41703 4086 45789 RENTAL FEES & RELATED 623000 5711142 5711142 5711142 197628 197628 0 0 14168 14168 14168 14168 0 0 0 8354 5607 2747 2747 BEAUTY SHOP 446199 38822 38822 CULINARY 722210 61656 61656 MISCELLANEOUS INCOME 900099 56815 56815 11372 11372 168665 6140139 5711142 383208 0 3851 3851 0 0 0 0 1444272 1086465 357807 27477 20670 6807 186010 139927 46083 103173 77613 25560 303219 303219 0 11150 11150 0 0 0 106450 101595 4855 3163 2001 1162 76273 28227 48046 65020 65020 0 627644 597869 29775 2771 2771 0 1650 1650 337365 337365 0 785878 785878 94803 94803 FOOD 323140 323140 BLDG MAINT 281629 281629 MISCELLEANOUS 55679 24879 30800 0 4840617 3815530 1025087 0 0 2719605 2645448 0 52040 51010 0 0 0 0 7487 8236 18875010 12127838 7181844 6747172 0 2941070 3514719 0 231680 217124 0 13133726 13183709 672491 648276 12032627 11426900 260894 212903 204200 13178915 12279376 X -45189 904333 -45189 904333 13133726 13183709 X 1299522 -350000 X false true X true false X 332851 4726 22443 45789 405809 4572693 4741009 5076722 5251936 5711142 25353502 7333 45871 3277 99411 111850 267742 0 0 4912877 4791606 5079999 5373790 5868781 26027053 0 8272 46253 31136 61244 146905 8272 46253 31136 61244 146905 25880148 45069 -158494 92312 279100 211796 469783 0 45069 -158494 92312 279100 211796 469783 0 299248 174636 195902 68248 65169 803203 5257194 4807748 5368213 5721138 6145746 27300039 0.94800 0.94100 0.01720 0.01360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 365000 365000 15110530 9999566 5110964 255375 111810 143565 3144105 2016462 1127643 6747172 3514719 AUCTION FUND 1481 DUE TO AFFILIATES 202719 204200 X 6140139 6140139 6140139 4840617 4840617 4840617 Part IV, Line 2b: Explanation of escrow account liability THE ORGANIZATION HOLDS TENANT SECURITY DEPOSITS FOR ITS RESIDENTS. MONEY IS HELD IN A SEGREGATED DAMAGE DEPOSIT ACCOUNT AND EARNS INTEREST WHILE IT IS HELD. RESIDENTS RECEIVE A REFUND OF THEIR DAMAGE DEPOSIT UPON DISCHARGE, AFTER ANY DEDUCTIONS FOR NECESSARY REPAIRS AND DAMAGES. Part X : FIN48 Footnote THE ORGANIZATION AND ITS AFFILIATES ARE GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE SECTIONS OF THE STATE STATUTES; CONSEQUENTLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. HOWEVER, THERE ARE IMMATERIAL AMOUNTS OF UNRELATED BUSINESS INCOME IN CERTAIN AFFILIATES THAT ARE TAXABLE.THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. A CITY OF GEM LAKE MN 416008302 2015-08-27 8456000 REFINANCE 2005 BONDS false false false B ECO DEV AUTH OF WHT BEAR 416005642 2015-08-27 8327000 REFINANCE 2005 BONDS false false false A 2702935 8456000 169120 8286880 true true true B 2653164 8327000 166540 8160162 true true true A false false false false true B false false false false false true A false false true false false false false true B false false true false false false false true A true B true Form 990, Part VI, Section A, Line 3 PHS MANAGEMENT, LLC PROVIDES MANAGEMENT SERVICES FOR THE ORGANIZATION. PHS MANAGEMENT, LLC PROVIDES FINANCIAL ACCOUNTING, OPERATIONAL OVERSIGHT, HUMAN RESOURCES, INFORMATION TECHNOLOGY, CLINICAL NURSING CONSULTATION, CORPORATE COMPLIANCE, COORDINATED ADVERTISING AND MARKETING, STAFFING FOR FUND DEVELOPMENT, AND NEW BUSINESS DEVELOPMENT. Form 990, Part VI, Section A, Line 6 THE MEMBERS OF THE ORGANIZATION ARE ST. ANDREWS SENIOR HOUSING, INC. AND PRESBYTERIAN HOMES HOUSING & ASSISTED LIVING, INC. Form 990, Part VI, Section B, Line 11b PRIOR TO FILING WITH THE IRS, THE ORGANIZATION'S FORM 990 IS PROVIDED TO THE GOVERNING BODY OF THE MEMBER THAT CONTROLS MANAGEMENT OF THE ORGANIZATION AND APPOINTS SOME OR ALL DIRECTORS TO THE ORGANIZATION. OFFICERS AND MANAGEMENT OF THE ORGANIZATION HAVE BEEN INVOLVED IN THE PREPARATION OF THE FORM 990 AND REMAIN ACCOUNTABLE TO THE GOVERNING BODY THROUGH REGULAR REVIEW OF FINANCIAL REPORTS AND RELATED INFORMATION. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION OBTAINS ANNUALLY WRITTEN DISCLOSURE FROM GOVERNING BODY MEMBERS, OFFICERS AND KEY EMPLOYEES. MANAGEMENT AND OFFICERS REVIEW THESE DISCLOSURES AND EVALUATE WHETHER THE INTEREST COULD RESULT IN A CONFLICT AND THEN TAKE THE NECESSARY STEPS TO REMEDIATE ANY SUCH CONFLICT. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. Form 990, Part XI, Line 9 EQUITY DISTRIBUTION TO PHHAL = -$140000 Form 990, Part XI, Line 9 EQUITY DISTRIBUTION TO ST ANDREWS LUTH CHURCH = -$210000 ST ANDREWS SENIOR HOUSING INC 2845 HAMLINE AVE N ROSEVILLE MN 55113 411937362 SENIOR HOUSING MN 501(C)(3) 10 NA false PRESBYTERIAN HOMES HSG & ASSISTED LIVING 2845 N HAMLINE AVE ROSEVILLE MN 55113 411463801 SENIOR HOUSING MN 501(C)(3) 10 N/A false false false true false false false false false false false false false true false true true false false false