Nonprofit · EIN 45-0281662
NAPOLEON CARE CENTER
Tax-exempt · NAPOLEON, ND 58561
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,463,886 | $6,281,894 | -$818,008 | $20,882,246 | $2,778,958 | $18,103,288 |
| June 30, 2024 | 990 | $23,658,481 | $5,584,032 | $18,074,449 | $21,797,916 | $2,876,616 | $18,921,300 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $206,412
- of which government grants
- $192,021
- Program service revenue
- $5,199,023
- Investment income
- $40,480
- Net rental income
- $17,971
- Net gain from sales of assets
- $6,100
- Other revenue
- $17,971
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $413,031
- Other salaries and wages
- $1,691,804
- Salaries, compensation and benefits (total)
- $2,872,294
- Professional fundraising fees
- $0
- Legal fees
- $1,950
- Accounting fees
- $44,415
- Occupancy
- $197,245
- Travel
- $38,838
- Depreciation
- $1,027,115
- Program services (functional)
- $5,541,736
- Management and general (functional)
- $740,158
Balance sheet and other
- Total assets, start of year
- $21,797,916
- Total assets, end of year
- $20,882,246
- Total liabilities, end of year
- $2,778,958
- Net assets, end of year
- $18,103,288
- Land, buildings and equipment
- $17,820,872
- Publicly traded securities
- $1,042,300
- Net assets without donor restrictions
- $18,099,068
- Net assets with donor restrictions
- $4,220
- Gross unrelated business income
- $8,865
- Gross receipts
- $5,463,886
- Employees
- 73
- Volunteers
- 15
- Year formed
- 1961
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Richard Regner | Administrator Officer | 40 | $129,433 | $13,563 |
| Julie Becker | Finance Director Officer | 40 | $113,250 | $19,329 |
| Melissa Glatt | Director of Nursing Officer | 38 | $92,152 | $32,978 |
| Deran Piatz | Director Trustee or director | 0.5 | $600 | $0 |
| Kevin Wolf | Director Trustee or director | 0.5 | $600 | $0 |
| Alison Wald | President Trustee or director, Officer | 0.5 | $550 | $0 |
| Teresa Pfeifle | Secretary/Treasurer Trustee or director, Officer | 0.5 | $550 | $0 |
| Derek Leier | Vice President Trustee or director, Officer | 0.5 | $500 | $0 |
| Ellene Brendel | Director Trustee or director | 0.5 | $500 | $0 |
| Charlotte Young | Director (Until Oct) Trustee or director | 0.5 | $500 | $0 |
| Jennifer Wigen | Director (As of Nov) Trustee or director | 0.5 | $50 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Richard Regner | Administrator Officer | 40 | $109,206 | $12,112 |
| Julie Becker | Finance Director Officer | 40 | $93,949 | $17,430 |
| Melissa Glatt | Director of Nursing Officer | 38 | $81,362 | $29,378 |
| Derek Leier | Vice President Trustee or director, Officer | 0.5 | $625 | $0 |
| Alison Wald | President Trustee or director, Officer | 0.5 | $575 | $0 |
| Teresa Pfeifle | Secretary/Treasurer Trustee or director, Officer | 0.5 | $575 | $0 |
| Charlotte Young | Director Trustee or director | 0.5 | $575 | $0 |
| Norman Wentz | Director (Until Oct) Trustee or director | 0.5 | $575 | $0 |
| Eleene Brendel | Director Trustee or director | 0.5 | $525 | $0 |
| Eunice Nelson | Director (Until Oct) Trustee or director | 0.5 | $525 | $0 |
| Deran Piatz | Director (As of Nov) Trustee or director | 0.5 | $50 | $0 |
| Kevin Wolf | Director (As of Nov) Trustee or director | 0.5 | $50 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 90, NAPOLEON, ND 58561-0090
- Principal officer (990 for 2024)
- Alison Wald, PO Box 90, Napoleon, ND 585610090
- Signed the 990
- Richard Regner, Administrator
- Phone
- (701) 754-2381
- Website
- wentzlivingcenter.com
- Return prepared by
- Eide Bailly LLP
Mission
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.
Program accomplishments
- 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.(Continued on Schedule O)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.Expenses $5,541,736 · revenue $5,199,023
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0281662
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1966
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91Z)
- Assets (IRS master file)
- $20,882,246
- Income (IRS master file)
- $5,463,886
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,463,886 | $6,281,894 | $20,882,246 | XML |
| 990 | June 2024 | $23,658,481 | $5,584,032 | $21,797,916 | XML |
| 990 | June 2023 | $4,047,320 | $4,222,599 | $3,564,677 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0281662).
Questions about NAPOLEON CARE CENTER
- What is the EIN of NAPOLEON CARE CENTER?
- The employer identification number (EIN) of NAPOLEON CARE CENTER is 45-0281662.
- Is NAPOLEON CARE CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1966.
- Are donations to NAPOLEON CARE CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NAPOLEON CARE CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NAPOLEON CARE CENTER due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NAPOLEON CARE CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NAPOLEON CARE CENTER?
- The 990 for the year ended June 30, 2025 names Alison Wald.
- Who are the officers and directors of NAPOLEON CARE CENTER?
- The 990 for the year ended June 30, 2025 lists 11 people; 11 received compensation from the organization, the highest $129,433 (Richard Regner, Administrator).
- How much revenue does NAPOLEON CARE CENTER have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,463,886, expenses of $6,281,894 and total assets of $20,882,246 at year end.
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