Tri-County Retirement & Nursing in Hatton, North Dakota (ND)

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Tri-County Retirement & Nursing
Employer Identification Number (EIN)450280227
Name of OrganizationTri-County Retirement & Nursing
AddressDba Hatton Prairie Village, Hatton, ND 58240
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date11/1961
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,945,883
Amount of Income$3,975,567
Form 990 Revenue Amount$3,952,837


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Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?Yes
Did the organization report an amount for other liabilities?Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?Yes
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109615
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return96
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$61,115
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$7,017
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$3,403,896$3,281,831$3,674,236
Contributions, Gifts, Grants and Other Similar Amounts$60,901$35,580$243,244
Program Service Revenue$3,338,576$3,242,945$3,445,154
623000$3,229,564
623000$138,700
623000$16,735
623000$16,628
900099$12,706
All other program service revenue$30,821
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$4,341$3,281$891
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$78$25$-18,522
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $2,160$0 / $25$0 / $76
Less: cost or other basis and sales expenses (Securities / Other)$0 / $2,082$0 / $0$0 / $18,598
Gain or (loss) (Securities / Other)$0 / $78$0 / $25$0 / $-18,522
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$3,469
Gross sales of inventory, less returns and allowances$0$0$27,122
Less: cost of goods sold$0$0$23,653
Miscellaneous Revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$3,551,360$3,401,446$3,200,752
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$69,403$72,448$75,707
Compensation not included above, to disqualified persons$0
Other salaries and wages$1,892,461$1,859,532$1,793,276
Pension plan accruals and contributions$39,084
Other employee benefits$177,689
Payroll taxes$143,777$141,436$145,972
Fees for services (non-employees)
Management$0
Legal$0
Accounting$0
Lobbying$0
Professional fundraising services$0$0$0
Investment management fees$0
Other$109,808
Advertising and promotion$6,759
Office expenses$309,972
Information technology$0
Royalties$0
Occupancy$235,195
Travel$3,075
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$15,702
Interest$19,499
Payments to affiliates$0
Depreciation, depletion, and amortization$204,486
Insurance$40,465
Other expenses$24,808
Other expenses$10,419
Other expenses$-26,259
Other expenses$15,095
Balance Sheet
201120122013
Total assets$3,506,937$3,155,240$3,981,247
Cash - non-interest-bearing$0
Savings and temporary cash investments$508,064
Pledges and grants receivable, net$0
Accounts receivable, net$230,957
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$12,283
Inventories for sale or use$32,952
Prepaid expenses and deferred charges$28,189
Land, buildings, and equipment: cost or other basis$2,305,834
Investments - publicly traded securities$58,554
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$804,414
Total liabilities$1,006,585$737,852$1,258,811
Accounts payable and accrued expenses$418,892
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$3,026
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$595,077$390,550$315,893
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$521,000
Total net assets or fund balances$2,500,352$2,417,388$2,722,436
Unrestricted net assets$2,437,769
Temporarily restricted net assets$284,667
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
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
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$11,113,682
Subtotal$16,530,139
Gifts, grants, contributions, and membership fees received$438,201
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$15,955,872
Gross receipts from activities that are not an unrelated trade or business under section 513$136,066
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
Less$5,416,457
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$5,416,457
Total support$16,552,285
Public support$16,530,139
Subtotal$22,146
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$22,146
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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7Tri College UniversityNdsu Renaissance Hall 650 Np Avenue, Fargo, ND 58102ND1971-04$448,307
8Tri County Health Care Foundation Inc2300 S Columbia Rd, Grand Forks, ND 58201-5826ND1987-10$123,486
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11Tri-County Retirement & NursingDba Hatton Prairie Village, Hatton, ND 58240ND1961-11$3,975,567
12Tri-County Senior Meals125 S Main Ave, Rugby, ND 58368-1732ND1987-08$386,367
13Trinity Bible College Inc50 6th Ave S, Ellendale, ND 58436-7105ND1969-01$6,729,058
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20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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