To provide housing, nursing care and related services to residents of a nursing home and an apartment complex complete with assisted living and memory care for the elderly.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$425K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
4 of 6
filings with a surplus
Average surplus $164K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$425K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $151K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$33.2M
98% of total assets
Concern: liabilities are 98% of assets; over 80%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$19.5M
+25% vs prior year
Spent
$16.9M
To programs
85%
Net assets
$843K
By yearFY2020–FY2025
Revenue
$19.5M
FY2023▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$19.9M
FY2021$19.7M
FY2022$15.6M
FY2023$19.5M
FY2024$18.3M
FY2025$19.1M
Expenses
$16.9M
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$20.6M
FY2021$19.0M
FY2022$17.9M
FY2023$16.9M
FY2024$18.3M
FY2025$18.4M
Net assets
$843K
FY2023▲ +144%
Tap a bar for its year
Net assets by fiscal year
FY2020−$17K
FY2021$709K
FY2022−$1.9M
FY2023$843K
FY2024$1.1M
FY2025$1.9M

From the FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1980.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $14.3M Management & general 15% · $2.6M

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

18 people listed on the 990; $425K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$143,124Pt VII · Sec A
$108,245Pt VII · Sec A
Administrator/Co-CEO
$94,427Pt VII · Sec A
Housing Mgr/Co-CEO
$79,352Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kyla Berg’s $121K as Administrator/Co-CEO is at the 8th percentile of top reported officer pay among 3122 $10–100M human services 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Susan Knutson$17,759$140,004$143,124$132,066$130,414$122,473
Kyla Berg$120,965$95,002$94,427$89,815$86,636$85,087
Brandon Miller$116,008$107,615$108,245$95,586$93,416$87,946
Rachael Maxfield$112,478$86,230$79,352$71,960——
Sheila Nieland-Snyder—————$69,523
Rachael Paddock————$53,985—

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.

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers housing, nursing care, and assisted living services for the elderly.

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Provided by the organization

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1 program · $14.3M · in their own filed words · FY2022
01

Providing housing, nursing care and related services to residents of a nursing home and an apartment complex complete with assisted living and memory care for the elderly in the rochester, minnesota area. The home is licensed for 182 nursing home beds with 155 active and arbor terrace has 83 apartment units.

$14.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$151K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$19.5M
Ln 12
Fees for servicesLn 2g$14.9M
Gifts and grantsLn 1h$3.5M
Investment incomeLn 3$654K
Money outPt IX
$16.9M
Ln 25
Programscol B$14.3M
Managementcol C$2.6M
Owns and owesPt X
$843K
net assets · Ln 32
Cash and savingsLn 1–2$4.3M
Total assetsLn 16$34.0M
LiabilitiesLn 26$33.2M
PeoplePt VI, VII
18
listed · VII A
PaidVII A4
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.5M
Government grantsLn 1e$3.5M
Fees for servicesLn 2g$14.9M
Investment incomeLn 3$654K
Other incomeLn 4–11$397K
Gains on assetsLn 7−$2K
Total revenueLn 12$19.5M
Assets in detailPt X, end of year
CashLn 1$632K
SavingsLn 2$3.7M
Cash and savings togetherLn 1–2$4.3M
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$23.0M
Other assetsLn 15$3.1M
Total assetsLn 16$34.0M
LiabilitiesLn 26$33.2M
Net assetsLn 32$843K
OperationsPt I, VI
EmployeesI 5315
VolunteersI 6100
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.6M$4.3M
InvestmentsLn 11–13$1.8M$2.1M
Land, buildings, equipmentLn 10c$24.2M$23.0M
Total assetsLn 16$32.2M$34.0M
LiabilitiesLn 26$34.1M$33.2M
Net assetsLn 32−$1.9M$843K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$425K$178K$247K
Other salaries and wagesLn 7$6.4M$6.1M$314K
Pension plan contributionsLn 8$160K$117K$43K
Other employee benefitsLn 9$765K$539K$225K
Payroll taxesLn 10$532K$373K$159K
Management feesLn 11a$979K$979K
Legal feesLn 11b$27K$27K
Accounting feesLn 11c$40K$40K
Investment management feesLn 11f$14K$14K
Other fees for servicesLn 11g$1.6M$1.5M$149K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$42K$11K$31K
Information technologyLn 14$4K$4K
OccupancyLn 16$695K$653K$42K
TravelLn 17$12K$12K
Conferences, conventions and meetingsLn 19$62K$20K$43K
InterestLn 20$1.5M$1.5M
Depreciation, depletion and amortizationLn 22$1.2M$1.2M
InsuranceLn 23$228K$228K
Other expenses (24a–d)Ln 24$2.0M$2.0M
All other expensesLn 24e$289K$259K$29K
Total functional expensesLn 25$16.9M$14.3M$2.6M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $19.1M$18.4M$714K$1.9M 990 PDF
FY2024 $18.3M$18.3M$53K$1.1M 990 PDF
FY2023 Viewing $19.5M$16.9M$2.6M$843K 990 PDF
FY2022 $15.6M$17.9M−$2.3M−$1.9M 990 PDF
FY2021 $19.7M$19.0M$681K$709K 990 PDF
FY2020 $19.9M$20.6M−$756K−$17K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $19,534,394 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $716,189$3,538,692
I-9 Program service revenuePrior year $14,352,681$14,944,047
I-10 Investment incomePrior year $142,513$654,215
I-11 Other revenuePrior year $386,823$397,440
I-12 Total revenuePrior year $15,598,206$19,534,394
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,406,562$8,280,707
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $8,485,302$8,665,388
I-18 Total expensesPrior year $17,891,864$16,946,095
I-19 Revenue less expensesPrior year −$2,293,658$2,588,299
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $19,534,394 across 9 lines filed
VIII-1d Related organizations$62,877
VIII-1e Government grants$3,475,815
VIII-1h Total contributions, gifts and grants$3,538,692
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,944,047$14,944,047
VIII-3 Investment incomeExcluded from tax $656,460$656,460
VIII-6 Net rental income or lossUnrelated business −$14,121 · Excluded from tax $126,844$112,723
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,245−$2,245
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $284,717$284,717
VIII-12 Total revenueRelated to mission $14,944,047 · Unrelated business −$14,121 · Excluded from tax $1,065,776$19,534,394
Part IX · Statement of functional expenses $16,946,095 across 21 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $178,044 · Management $247,167$425,211
IX-7 Other salaries and wagesPrograms $6,084,734 · Management $314,264$6,398,998
IX-8 Pension plan contributionsPrograms $117,125 · Management $42,625$159,750
IX-9 Other employee benefitsPrograms $539,227 · Management $225,347$764,574
IX-10 Payroll taxesPrograms $373,063 · Management $159,111$532,174
IX-11a Management feesManagement $978,673$978,673
IX-11b Legal feesManagement $27,353$27,353
IX-11c Accounting feesManagement $39,791$39,791
IX-11f Investment management feesManagement $13,589$13,589
IX-11g Other fees for servicesPrograms $1,455,819 · Management $149,030$1,604,849
IX-12 Advertising and promotionManagement $16,380$16,380
IX-13 Office expensesPrograms $11,252 · Management $30,514$41,766
IX-14 Information technologyManagement $4,397$4,397
IX-16 OccupancyPrograms $653,294 · Management $41,616$694,910
IX-17 TravelManagement $11,771$11,771
IX-19 Conferences, conventions and meetingsPrograms $19,629 · Management $42,706$62,335
IX-20 InterestPrograms $1,456,523$1,456,523
IX-22 Depreciation, depletion and amortizationPrograms $1,214,434$1,214,434
IX-23 InsuranceManagement $228,016$228,016
IX-24 Other expenses (24a–d)Programs $1,982,000$1,982,000
IX-24e All other expensesPrograms $259,348 · Management $29,253$288,601
IX-25 Total functional expensesPrograms $14,344,492 · Management $2,601,603 · Fundraising $0$16,946,095
Part X · Balance sheet $34,020,892 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $533,991$632,063
X-2 Savings and temporary cash investmentsStart of year $1,032,136$3,680,300
X-4 Accounts receivableStart of year $1,130,948$1,186,881
X-8 Inventories for sale or useStart of year $51,591$91,167
X-9 Prepaid expenses and deferred chargesStart of year $235,469$170,079
X-10c Land, buildings and equipment, netStart of year $24,174,156$23,046,090
X-11 Publicly traded securitiesStart of year $1,636,662$1,914,982
X-12 Other securitiesStart of year $212,578$226,902
X-15 Other assetsStart of year $3,207,881$3,072,428
X-16 Total assetsStart of year $32,215,412$34,020,892
X-17 Accounts payable and accrued expensesStart of year $1,308,603$1,435,194
X-19 Deferred revenueStart of year $693,810$369,557
X-20 Tax-exempt bond liabilitiesStart of year $31,444,138$30,810,489
X-25 Other liabilitiesStart of year $188,411$190,380
X-26 Total liabilitiesStart of year $34,112,813$33,177,668
X-27 Net assets without donor restrictionsStart of year −$1,897,401$843,224
X-32 Total net assets or fund balancesStart of year −$1,897,401$843,224
X-33 Total liabilities and net assetsStart of year $32,215,412$34,020,892
Part XI · Reconciliation of net assets $843,224 net assets at year end
XI-1 Total revenue$19,534,394
XI-2 Total expenses$16,946,095
XI-3 Revenue less expenses$2,588,299
XI-4 Net assets at start of year−$1,897,401
XI-5 Net unrealized gains (losses) on investments$152,326
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$843,224

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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