2026-07-24T13:07:53-05:00 2025-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2025-01-01 411893902 LAKE COUNTY AMBULANCE SERVICE LAKE 2188347110 421 20TH AVENUE TWO HARBORS MN 55616 DERRICK GOUTERMONT BOARD CHAIR 2188347110 2026-07-23 1 JULIE BOYER P01278549 2187275025 2026-07-23 2025 2025-03-06 01:10:19Z DERRICK GOUTERMONT 421 20TH AVENUE TWO HARBORS MN 55616 2064026 0 X WWW.LCASMN.COM X 1997 MN TO PROVIDE MEDICAL AMBULANCE AND AUXILIARY SERVICES TO THE PUBLIC REGARDLESS OF THEIR ABILITY TO PAY, INSURANCE COVERAGE, OR GOVERNMENTAL REIMBURSEMENT. 5 5 33 5 0 0 867867 595565 1107002 1446124 6033 -25558 584 0 1981486 2016131 0 0 0 0 1204429 1360300 0 0 0 542055 862376 1746484 2222676 235002 -206545 1892255 2108316 138347 560953 1753908 1547363 X TO PROVIDE MEDICAL AMBULANCE AND AUXILIARY SERVICES TO THE PUBLIC REGARDLESS OF THEIR ABILITY TO PAY, INSURANCE COVERAGE, OR GOVERNMENTAL REIMBURSEMENT. 0 0 1794947 1446124 LAKE COUNTY AMBULANCE SERVICE (LCAS) IS A NONPROFIT 501(C)(3) ORGANIZATION THAT PROVIDES EMERGENCY MEDICAL CARE TREATMENT AND TRANSPORTATION IN NORTHEASTERN MINNESOTA. LCAS IS A PART-TIME ADVANCED LIFE SUPPORT AMBULANCE SERVICE WHOSE PRIMARY SERVICE AREA (PSA) INCLUDES LAKE, COOK, AND ST. LOUIS COUNTIES. THE COMMUNITIES WE SERVE INCLUDE TWO HARBORS, SILVER BAY, BEAVER BAY, FINLAND, ISABELLA, BRIMSON, AND KNIFE RIVER. OUR PSA AREA COVERS AN AREA OF APPROXIMATELY 1535 SQUARE MILES. ACCORDING TO THE 2020 CENSUS, LAKE COUNTY HAD A POPULATION OF 10,905. LAKE COUNTY ENCOMPASSES A SPARSELY POPULATED, HEAVILY FORESTED AREA ALONG THE NORTHSHORE OF LAKE SUPERIOR AND IS CONSIDERED "SUPER RURAL." LCAS STAFFS TWO STATIONS: A BASE OF OPERATIONS IN THE CITY OF TWO HARBORS AND A SUBSTATION 30 MILES NORTH IN THE CITY OF SILVER BAY. LCAS HAS 30 EMPLOYEES WHO PROVIDE AMBULANCE COVERAGE AND SUPPORT OPERATIONS. THE MAJORITY OF OUR STAFF IS MADE UP OF EMTS, WITH THE REMAINING STAFF MADE UP OF PARAMEDICS AND ADMINISTRATIVE STAFF. A BOARD OF DIRECTORS OVERSEES LCAS, COMPRISED OF 5 VOTING MEMBERS AND A MEDICAL DIRECTOR WHO IS CONTRACTED THROUGH ASPIRUS LAKE VIEW HOSPITAL. IN 2025, LCAS RESPONDED TO 1,583 CALLS FOR SERVICE.LAKE COUNTY PROVIDES LAKE COUNTY AMBULANCE SERVICE WITH A $500,000 STIPEND. THIS ONGOING FINANCIAL SUPPORT ENSURES THAT WE CAN CONTINUE TO OFFER TIMELY, HIGH-QUALITY CARE AND LIFE-SAVING ASSISTANCE TO THE RESIDENTS OF LAKE COUNTY. THE STIPEND HELPS COVER OPERATIONAL COSTS, IMPROVE EQUIPMENT, AND PROVIDE TRAINING FOR OUR DEDICATED TEAM, REINFORCING OUR COMMITMENT TO PUBLIC SAFETY AND HEALTH. 80833 0 LAKE COUNTY WORKS TO CREATE A COMPREHENSIVE AND ACCESSIBLE HIGH SCHOOL EMT PROGRAM THAT EQUIPS STUDENTS WITH THE NECESSARY KNOWLEDGE, SKILLS, AND EXPERIENCE TO SUCCESSFULLY PASS THE EMT CERTIFICATION EXAM AND PURSUE A CAREER IN EMERGENCY MEDICAL SERVICES, CONTRIBUTING TO THE COMMUNITY'S HEALTHCARE WORKFORCE. 1875780 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 33 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X STACY CAVALLIN 2188347110 421 20TH AVENUE TWO HARBORS MN 55616 DERRICK GOUTERMONT BOARD CHAIR 1.00 0.00 X X 0 0 0 TERRI MCDANNOLD VICE CHAIR 1.00 0.00 X X 0 0 0 KAREN KACZROWSKI SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 RICHARD HOGENSON DIRECTOR 1.00 0.00 X 0 0 0 COLE ERNEST DIRECTOR 1.00 0.00 X 0 0 0 RANDY STROHMEYER EXECUTIVE DIRECTOR 40.00 0.00 X 64809 0 41435 JOHN ACHARTZ ASSISTANT DIRECTOR 40.00 0.00 X 76146 0 21242 STACY CAVALLIN BUSINESS MANAGER 40.00 0.00 X 60985 0 15653 201940 0 78330 0 0 0 0 0 580833 14732 595565 AMBULANCE SERV REVENUE 621910 1446124 1446124 1446124 22337 22337 47895 -47895 -47895 -47895 2016131 1446124 0 -25558 280270 97388 182882 911251 911251 6922 6922 71942 71942 89915 76499 13416 36884 36884 966 966 69048 1056 67992 50 50 14980 8514 6466 82838 82838 14505 14505 115418 115418 43458 41285 2173 IMPLICIT PRICE CONCESSI 134612 134612 BAD DEBT EXPENSE 99170 99170 MEDICAL SUPPLIES 73501 73501 REPAIRS AND MAINTENANCE 58522 58522 118424 81391 37033 2222676 1875780 346896 0 208438 203176 925301 857108 217765 129366 52087 40167 13813 15822 1480474 1018387 474851 462087 0 400590 1892255 2108316 138347 167893 0 393060 138347 560953 X 1408797 1547363 345111 0 1753908 1547363 1892255 2108316 -206545 0 X X 0 1 X 1 0 X 521781 527762 523628 867867 595565 3036603 1268977 1144950 1055406 1107002 1446124 6022459 1790758 1672712 1579034 1974869 2041689 9059062 0 0 0 9059062 28 315 1924 6033 22337 30637 28 315 1924 6033 22337 30637 118 32 584 734 1790904 1673059 1580958 1981486 2064026 9090433 0.99650 0.99900 0.00340 0.00090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 966 0 0 966 0 PART II-B, LINE 1: DURING THE 2025 TAX YEAR, LCAS LEADERSHIP ENGAGED IN LIMITED DIRECT LOBBYING AT THE STATE LEVEL. SPECIFICALLY, THE ORGANIZATION COMMUNICATED WITH MINNESOTA STATE SENATOR GRANT HAUSCHILD REGARDING S.F. 2765, PROPOSED LEGISLATION THAT WOULD HAVE ELIMINATED THE HEALTHCARE PROVIDER TAX FOR CERTAIN RURAL AMBULANCE SERVICES WITH REVENUE BELOW A SPECIFIED THRESHOLD. LCAS SUPPORTED THIS LEGISLATION AS IT WOULD PROVIDE FINANCIAL RELIEF TO RURAL AMBULANCE SERVICES AND ENHANCE THE SUSTAINABILITY OF EMERGENCY MEDICAL SERVICES THROUGHOUT MINNESOTA. CURRENTLY, MOST EMS PROVIDERS, EXCLUDING VOLUNTEER AMBULANCE SERVICES, ARE SUBJECT TO A 1.8% TAX ON GROSS RECEIPTS FOR PATIENT CARE SERVICES. THE PROPOSED LEGISLATION WOULD HAVE TARGETED SERVICES WITH GROSS RECEIPTS OF LESS THAN $10 MILLION, PROVIDING AN ESTIMATED $500,000 IN TOTAL TAX RELIEF TO APPROXIMATELY 30 AMBULANCE SERVICES STATEWIDE. LCAS LEADERSHIP ALSO TESTIFIED BEFORE THE SENATE TAXES COMMITTEE REGARDING S.F. 2765. THESE ACTIVITIES WERE LIMITED IN SCOPE, AND THE ORGANIZATION DID NOT PARTICIPATE IN ANY GRASSROOTS LOBBYING EFFORTS. 372461 292508 79953 1108013 725879 382134 462087 FINANCE LEASE ASSET 400590 400590 LEASE LIABILITY 393060 393060 X 1781765 0 1781765 234366 234366 2016131 1988310 0 1988310 234366 234366 2222676 PART X, LINE 2: LAKE COUNTY AMBULANCE SERVICE IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. NONPROFIT ORGANIZATIONS MAY BECOME SUBJECT TO INCOME TAXES IF QUALIFICATION AS A TAX-EXEMPT ENTITY CHANGES, IF UNRELATED BUSINESS INCOME IS GENERATED, AND IN CERTAIN OTHER INSTANCES. NONPROFIT ORGANIZATIONS ARE REQUIRED TO ASSESS THE CERTAINTY OF THEIR TAX POSITIONS RELATED TO THESE MATTERS AND, IN SOME CASES, RECORD LIABILITIES FOR POTENTIAL TAXES, INTEREST AND PENALTIES ACCOMPANIED BY FOOTNOTE DISCLOSURES. THE CORPORATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THE ACCRUAL OF AN INCOME TAX PROVISION. PART XI, LINE 4B - OTHER ADJUSTMENTS: IMPLICIT PRICE CONCESSIONS 134,612. BANK FEES 584. BAD DEBT EXPENSE 99,170. PART XII, LINE 4B - OTHER ADJUSTMENTS: IMPLICIT PRICE CONCESSIONS 134,612. BANK FEES 584. BAD DEBT EXPENSE 99,170. FORM 990, PART VI, SECTION A, LINE 1A BOARD CHAIR, VICE CHAIR, AND SECRETARY/TREASURER MAKE UP THE EXECUTIVE BOARD, WHICH CAN VOTE INDEPENDENT FROM THE REST OF THE BOARD IF NEEDED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C LAKE COUNTY AMBULANCE SERVICES MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY WITH AN ANNUAL DISCLOSURE AND CONFIDENTIALITY STATEMENT THAT BOARD MEMBERS ARE TO REVIEW AND SIGN EACH YEAR. THE CONFLICT OF INTEREST DISCLOSURE REQUIRES THE BOARD MEMBER TO DISCLOSE ANY RELATIONSHIPS THEY MAY HAVE WITH ORGANIZATIONS OR PEOPLE THAT COULD CREATE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DISCUSS AND APPROVE OR REJECT ALL OFFERS OF EXECUTIVE, OFFICER, AND KEY EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THEY CAN BE REQUESTED. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR TAX YEAR.