Lakeview Methodist Health Care Center in Fairmont, Minnesota (MN)

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Lakeview Methodist Health Care Center
Employer Identification Number (EIN)410874740
Name of OrganizationLakeview Methodist Health Care Center
Address610 Summit Dr, Fairmont, MN 56031-2247
ActivitiesHousing for the aged (see also 153)
SubsectionEducational Organization
Ruling Date06/1965
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2012
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$5,912,422
Amount of Income$7,555,807
Form 990 Revenue Amount$7,548,953
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2012: $7,555,807
This organization: 

 $7,555,807
Other organizations performing similar types of work: 

 $11,945,129

Assets in 2012: $5,912,422
This organization: 

 $5,912,422
Other organizations performing similar types of work: 

 $11,766,651

Expenses in 2007: $7,827,105
This organization: 

 $7,827,105
Other organizations performing similar types of work: 

 $11,208,160

Income to expenses ratio in 2007: 1.0
Lakeview Methodist Health Care Center: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 91.6%
This organization: 

 91.6%
Other organizations performing similar types of work: 

 87.7%

Number of employees in 2007: 195
Lakeview Methodist Health Care Center: 

 195
Other organizations performing similar types of work: 

 221

Employees paid over $50,000 in 2007: 5.6%
Lakeview Methodist Health Care Center: 

 5.6%
Other organizations performing similar types of work: 

 5.7%

Grants share in income in 2007: 1.9%
Lakeview Methodist Health Care Center: 

 1.9%
Other organizations performing similar types of work: 

 0.4%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$6,236,391$7,341,376$6,829,670$7,299,128$6,950,501$7,475,535$7,848,916$7,767,019
Contributions, gifts, grants, and similar amounts received$38,754$842,720$302,521$149,799$58,156$64,922$321,067$149,991
Contributions to donor advised funds$0$0
Direct public support$0$0$0$107,522$58,156$0$0$0
Indirect public support$38,754$842,720$302,521$42,277$0$64,922$321,067$149,991
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$6,163,512$6,464,961$6,494,685$7,120,267$6,851,000$7,358,763$7,484,917$7,542,553
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$21,486$16,167$11,210$4,676$5,747$8,234$5,517$3,952
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$308$516$250$-4,948$-6,141$0$-3,383$2,500
Gross amount from sales of assets other than inventory$308$516$250$0$0$0$0$2,500
Less: cost or other basis and sales expenses$0$0$0$4,948$6,141$0$3,383$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$12,331$17,012$21,004$29,334$41,739$43,616$40,798$68,023
Total expenses$6,031,274$6,226,105$6,883,297$7,446,106$7,567,651$7,890,424$7,993,601$7,827,105
Program services$5,618,434$5,768,666$6,260,789$6,784,563$6,893,301$7,214,360$7,332,435$7,170,728
Management and general$412,840$457,439$622,508$661,543$674,350$676,064$661,166$656,377
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,566,893$4,659,619$4,627,355$4,840,313$4,223,163$3,683,150$3,503,116$3,451,688
Excess or (deficit) for the year$205,117$1,115,271$-53,627$-146,978$-617,150$-414,889$-144,685$-60,086
Net assets or fund balances at beginning of year$3,361,776$3,566,893$4,659,619$4,627,355$4,840,313$4,223,163$3,683,150$3,503,116
Other changes in net assets or fund balances$0$-22,545$21,363$359,936$0$-125,124$-35,349$8,658
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$7,827,105$7,170,728$656,377$0
Grants paid from donor advised funds$0
Other grants and allocations$190,028
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$107,396$0$107,396$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$4,211,750$3,992,733$219,017$0
Pension plan contributions not included above$11,714$11,105$609$0
Employee benefits not included above$561,866$532,648$29,218$0
Payroll taxes$314,447$298,095$16,352$0
Professional fundraising fees$0$0$0$0
Accounting fees$34,031$0$34,031$0
Legal fees$1,410$0$1,410$0
Supplies$750,130$739,456$10,674$0
Telephone$16,099$0$16,099$0
Postage and shipping$3,934$0$3,934$0
Occupancy$247,587$247,019$568$0
Equipment rental and maintenance$34,246$34,246$0$0
Printing and publications$0$0$0$0
Travel$7,774$3,994$3,780$0
Conferences, conventions, and meetings$5,979$0$5,979$0
Interest$176,123$176,123$0$0
Depreciation, depletion, etc.$373,658$373,658$0$0
Other expenses not covered above$778,933$571,623$207,310$0
Balance Sheets
20002001200220032004200520062007
Total assets$8,526,079$9,392,150$9,253,514$9,138,182$8,336,100$7,922,554$7,414,188$7,400,982
Cash - non-interest-bearing$47,988$986,980$773,995$484,257$166,772$78,577$0$219,219
Savings and temporary cash investments$269,154$125,091$92,830$93,177$114,312$114,374$119,443$117,682
Accounts receivable less allowance for doubtful accounts$1,103,144$466,677$450,038$595,193$563,852$525,573$508,739$529,467
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$1,419,959$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$24,641$39,810$19,350$46,691$81,948$116,722$86,028$35,031
Investments - publicly-traded securities$0$0
Investments - other securities$93,986$0$0$0$0$69,873$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$6,316,779$6,208,415$6,234,943$6,224,755$5,941,196$5,924,529$5,668,431$5,410,923
Other assets, including program-related investments$670,387$145,218$1,682,358$1,694,109$1,468,020$1,092,906$1,031,547$1,088,660
Total liabilities$4,959,186$4,732,531$4,626,159$4,297,869$4,112,937$4,239,404$3,911,072$3,949,294
Accounts payable and accrued expenses$607,377$571,315$580,064$431,156$399,104$487,707$552,995$788,580
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$4,256,976$4,131,519$3,996,597$3,852,582$3,698,861$3,703,630$3,304,426$3,106,091
Other liabilities$94,833$29,697$49,498$14,131$14,972$48,067$53,651$54,623
Total liabilities and net assets/fund balances$8,526,079$9,392,150$9,253,514$9,138,182$8,336,100$7,922,554$7,414,188$7,400,982
Total net assets or fund balances$3,566,893$4,659,619$4,627,355$4,840,313$4,223,163$3,683,150$3,503,116$3,451,688
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$6,236,391$7,341,376$6,829,670$7,299,128$6,950,501$7,475,535$7,848,916$7,767,019
Total revenue, gains, and other support per audited financial statements$6,236,391$7,307,590$6,845,068$7,299,128$6,950,501$7,475,535$7,848,916$7,620,686
Other expenses$0$0$21,643$0$0$0$0$0
Net unrealized gains on investments$0$0$21,363$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$280$0$0$0$0$0
Other revenue$0$33,786$6,245$0$0$0$0$146,333
Investment expenses$0$0$0$0$0$0$0$0
Other$0$33,786$6,245$0$0$0$0$146,333
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$6,031,274$6,226,105$6,883,297$7,446,106$7,567,651$7,890,424$7,993,601$7,827,105
Total expenses and losses per audited financial statements$6,031,274$6,214,864$6,877,332$7,446,106$7,567,651$7,890,424$7,993,601$7,827,105
Other revenue$0$0$280$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$280$0$0$0$0$0
Other expenses$0$11,241$6,245$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$11,241$6,245$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$92,543$12,965$1,888
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006195
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$74,475$7,542,553
Program service revenue
Program service revenue 1000000$000$0$3,505,051
Program service revenue 2000000$000$0$167,760
Program service revenue 3000000$000$0$33,821
Program service revenue 4000000$000$0$10,156
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$3,825,765
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$3,952$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$2,500$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$68,023$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$79,188$7,280$0
$58,994$10,820$0
$57,545$3,957$0
$60,494$0$0
$59,962$0$0
Total number of other employees paid over $50,0005
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$5,682,928$5,421,028$7,203,935$6,846,059$7,158,921$6,987,741$7,513,306$7,869,133
Gifts, grants, and contributions received$81,329$41,569$38,545$230,944$127,391$58,156$17,135$248,720
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$5,464,589$5,335,673$7,118,440$6,532,328$7,004,446$6,924,080$7,440,658$7,542,549
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$137,010$43,786$46,950$82,787$27,084$5,505$55,513$77,864
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$7,673,387
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$7,644,308
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$280
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$375
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $375
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$0 / $375
Net income from fundraising events$0
Net income from gaming activities$9
Gross income from gaming activities$9
Less: direct expenses$0
Net income from sales of inventory$0
Miscellaneous Revenue$28,415
Statement of Functional Expenses (for 2011)
Total functional expenses$7,899,465
Compensation of current officers, directors, trustees, and key employees$171,040
Other salaries and wages$4,147,368
Payroll taxes$482,134
Professional fundraising services$0
Other$3,098,923
Balance Sheet (for 2011)
Total assets$6,313,344
Total liabilities$3,292,981
Tax-exempt bond liabilities$2,403,263
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$889,718
Total net assets or fund balances$3,020,363
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$39,558,232
Gifts, grants, contributions, and membership fees received$515,418
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$38,772,925
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$12,973
Other$256,916
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10Ebenezer Society2722 Park Ave, Minneapolis, MN 55407-1009MN1988-09$11,551,199
11Villa St Vincent516 Walsh St, Crookston, MN 56716-2757MN1946-03$9,098,654
12Maranatha Conservative Baptist Home Inc2845 N Hamline Ave, Roseville, MN 55113-7127MN1972-05$7,916,264
13Lakeview Methodist Health Care Center610 Summit Dr, Fairmont, MN 56031-2247MN1965-06$7,555,807
14Lutheran Care Center Inc1200 1st Ave Ne, Little Falls, MN 56345-3309MN1974-07$4,529,999
15Tekakwitha Nursing Center Inc1995 E Rum River Dr S, Cambridge, MN 55008-2656MN1946-03$3,754,547
16Valley View Nursing Home Of Houston Inc510 E Cedar St, Houston, MN 55943-8618MN1967-12$3,128,291
17Eveleth Hospital Inc227 Mckinley Ave, Eveleth, MN 55734-1606MN1965-01$1,555,497
18City Of Lakes Care Center503 E 3rd St Ste 400, Duluth, MN 55805-1907MN1946-03$11,091,821
19Annandale Care Center500 Park St E, Annandale, MN 55302-3060MN1973-07$7,129,417
20Elders Home Inc215 Tousley Ave S, New York Mls, MN 56567-4400MN1963-06$2,932,406
Number of organizations performing similar types of work
Alabama5
Arkansas2
Arizona2
California18
Colorado2
Connecticut11
District of Columbia1
Delaware1
Florida13
Georgia11
Iowa14
Idaho1
Illinois14
Indiana7
Kansas7
Kentucky7
Louisiana7
Massachusetts28
Maryland9
Maine4
Michigan11
Minnesota19
Missouri28
Mississippi3
North Carolina6
North Dakota9
Nebraska1
New Hampshire1
New Jersey23
New Mexico1
New York90
Ohio27
Oklahoma3
Oregon1
Pennsylvania42
Rhode Island5
South Carolina2
South Dakota2
Tennessee10
Texas9
Virginia11
Vermont3
Washington4
Wisconsin13
West Virginia1
Total489

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