Warroad Care Center

Tax-deductible

Warroad, MN501(c)(3)Since 1979Health CareEIN 41-1351830Revenue $10.9M in FY2025

On file with the IRSwarroadseniorlivingcenter.com1401 Lake Street Nw, 56763-2026 · Warroad, MNTax-exempt since Feb 1981Publicly supported — 509(a)(2)

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Warroad senior living center's mission is to provide an integrative Care campus which includes assisted living and nursing Care facilities to support the elderly.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Run by 9 volunteers and 181 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $832K a year · 11% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 0.2% of spending
Top officer’s pay lower than 98% of similar orgs
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $48K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$10.9M
+34% vs prior year
Spent
$11.1M
To programs
82%
Net assets
$13.3M
By yearFY2020–FY2025
Revenue
$10.9M
FY2025▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.0M
FY2021$7.5M
FY2022$6.9M
FY2023$6.6M
FY2024$8.1M
FY2025$10.9M
Expenses
$11.1M
FY2025▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.3M
FY2021$7.6M
FY2022$7.6M
FY2023$8.0M
FY2024$9.2M
FY2025$11.1M
Net assets
$13.3M
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$16.5M
FY2021$16.5M
FY2022$15.9M
FY2023$14.6M
FY2024$13.5M
FY2025$13.3M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $9.2M Management & general 18% · $2.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Administrator
$18,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Jason Carlson’s $18K as Administrator is at the 2nd percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mark Bertilrud—$154,420$145,718$118,718$145,542$141,738
Jason Carlson$18,000—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Warroad Care Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers a campus for integrated care and support for seniors.

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Provided by the organization

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2 programs · $9.2M · in their own filed words · FY2024
01

Skilled Nursing

Warroad care center has the ability to provide skilled care to 49 residents for the fiscal year ending 9/30/25. The organization had 16,639 census days which averages 46 residents per day. Medicaid consisted of 10,685 census days which averages 29 residents per day. Private pay had 5,227 census days which averages 14 residents per day.

$7.4Mprogram expense
02

Warroad care center has 54 apartments available for general assisted living care. For the fiscal year ending 9/30/2025, the organization averaged 90% apartments filled for assisted living. For services, these residents are able to utilize elderly waiver and other county programs if they qualify, residents must meet hud requirements, and…

$1.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$48K
Grants paid · 8 grants · $218K · 2019–2024
Unitemized GrantFY2024$25,491
Unitemized GrantFY2023$14,801
Unitemized GrantFY2022$28,355
Unitemized GrantFY2021$23,993
Unitemized GrantFY2021$23,993
Unitemized GrantFY2020$34,899
Unitemized GrantFY2020$34,899
Unitemized GrantFY2019$31,134

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$10.9M
Ln 12
Fees for servicesLn 2g$8.4M
Gifts and grantsLn 1h$2.3M
Other incomeLn 4–11$101K
Money outPt IX
$11.1M
Ln 25
Programscol B$9.2M
Managementcol C$2.0M
Owns and owesPt X
$13.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$14.4M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.3M
Government grantsLn 1e$174K
Fees for servicesLn 2g$8.4M
Investment incomeLn 3$25K
Other incomeLn 4–11$101K
Total revenueLn 12$10.9M
Assets in detailPt X, end of year
CashLn 1$294
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$11.9M
Other assetsLn 15$615K
Total assetsLn 16$14.4M
LiabilitiesLn 26$1.1M
Net assetsLn 32$13.3M
OperationsPt I, VI
EmployeesI 5181
VolunteersI 69
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$433K$1.4M
Land, buildings, equipmentLn 10c$12.4M$11.9M
Total assetsLn 16$14.7M$14.4M
LiabilitiesLn 26$1.2M$1.1M
Net assetsLn 32$13.5M$13.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$25K$25K
Pay of current officers, directors and key staffLn 5$142K$142K
Other salaries and wagesLn 7$4.4M$3.9M$441K
Pension plan contributionsLn 8$50K$44K$6K
Other employee benefitsLn 9$605K$536K$68K
Payroll taxesLn 10$259K$229K$29K
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$220K$220K
Other fees for servicesLn 11g$2.3M$2.2M$87K
Advertising and promotionLn 12$21K$21K
Office expensesLn 13$413K$126K$287K
Information technologyLn 14$219K$219K
OccupancyLn 16$350K$350K
TravelLn 17$84K$84K
Conferences, conventions and meetingsLn 19$27K$27K
InterestLn 20$13K$13K
Depreciation, depletion and amortizationLn 22$760K$739K$21K
InsuranceLn 23$111K$111K
Other expenses (24a–d)Ln 24$902K$676K$225K
All other expensesLn 24e$244K$148K$96K
Total functional expensesLn 25$11.1M$9.2M$2.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $10.9M$11.1M−$271K$13.3M 990 PDF
FY2024 $8.1M$9.2M−$1.2M$13.5M 990 PDF
FY2023 $6.6M$8.0M−$1.4M$14.6M 990 PDF
FY2022 $6.9M$7.6M−$715K$15.9M 990 PDF
FY2021 $7.5M$7.6M−$87K$16.5M 990 PDF
FY2020 $6.0M$7.3M−$1.4M$16.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $10,851,428 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $698,307$2,279,566
I-9 Program service revenuePrior year $7,251,381$8,445,343
I-10 Investment incomePrior year $33,939$25,037
I-11 Other revenuePrior year $88,039$101,482
I-12 Total revenuePrior year $8,071,666$10,851,428
I-13 Grants and similar amounts paidPrior year $14,801$25,491
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,499,034$5,416,676
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,727,302$5,679,815
I-18 Total expensesPrior year $9,241,137$11,121,982
I-19 Revenue less expensesPrior year −$1,169,471−$270,554
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $10,851,428 across 7 lines filed
VIII-1e Government grants$173,656
VIII-1f All other contributions, gifts and grants$2,105,910
VIII-1h Total contributions, gifts and grants$2,279,566
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,445,343$8,445,343
VIII-3 Investment incomeExcluded from tax $25,037$25,037
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $101,482$101,482
VIII-12 Total revenueRelated to mission $8,445,343 · Unrelated business $0 · Excluded from tax $126,519$10,851,428
Part IX · Statement of functional expenses $11,121,982 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $25,491$25,491
IX-5 Pay of current officers, directors and key staffPrograms $142,330$142,330
IX-7 Other salaries and wagesPrograms $3,920,542 · Management $440,783$4,361,325
IX-8 Pension plan contributionsPrograms $44,229 · Management $5,633$49,862
IX-9 Other employee benefitsPrograms $536,335 · Management $68,302$604,637
IX-10 Payroll taxesPrograms $229,318 · Management $29,204$258,522
IX-11b Legal feesManagement $15,728$15,728
IX-11c Accounting feesManagement $220,086$220,086
IX-11g Other fees for servicesPrograms $2,214,014 · Management $87,457$2,301,471
IX-12 Advertising and promotionManagement $21,038$21,038
IX-13 Office expensesPrograms $126,033 · Management $287,176$413,209
IX-14 Information technologyManagement $218,957$218,957
IX-16 OccupancyPrograms $350,175$350,175
IX-17 TravelManagement $83,807$83,807
IX-19 Conferences, conventions and meetingsManagement $26,970$26,970
IX-20 InterestManagement $12,700$12,700
IX-22 Depreciation, depletion and amortizationPrograms $738,941 · Management $20,754$759,695
IX-23 InsuranceManagement $110,805$110,805
IX-24 Other expenses (24a–d)Programs $676,435 · Management $225,141$901,576
IX-24e All other expensesPrograms $147,930 · Management $95,668$243,598
IX-25 Total functional expensesPrograms $9,151,773 · Management $1,970,209 · Fundraising $0$11,121,982
Part X · Balance sheet $14,390,469 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $294$294
X-2 Savings and temporary cash investmentsStart of year $432,522$1,361,838
X-4 Accounts receivableStart of year $509,627$484,030
X-9 Prepaid expenses and deferred chargesStart of year $28,677$38,484
X-10c Land, buildings and equipment, netStart of year $12,389,416$11,891,220
X-15 Other assetsStart of year $534,097$614,603
X-16 Total assetsStart of year $14,669,182$14,390,469
X-17 Accounts payable and accrued expensesStart of year $853,547$1,048,629
X-19 Deferred revenueStart of year $236,415$0
X-26 Total liabilitiesStart of year $1,161,085$1,099,051
X-27 Net assets without donor restrictionsStart of year $12,942,551$12,675,943
X-28 Net assets with donor restrictionsStart of year $565,546$615,475
X-32 Total net assets or fund balancesStart of year $13,508,097$13,291,418
X-33 Total liabilities and net assetsStart of year $14,669,182$14,390,469
Part XI · Reconciliation of net assets $13,291,418 net assets at year end
XI-1 Total revenue$10,851,428
XI-2 Total expenses$11,121,982
XI-3 Revenue less expenses−$270,554
XI-4 Net assets at start of year$13,508,097
XI-5 Net unrealized gains (losses) on investments−$7,784
XI-8 Prior period adjustments$39,805
XI-9 Other changes in net assets$21,854
XI-10 Net assets at end of year$13,291,418

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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