The purpose of Cokato Charitable Trust division is to provide quality health and housing services that enhance the quality of life and maintain a maximum level of functioning for our residents.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$295K 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

FY2020 · 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
5 of 6
filings with a surplus
Average surplus $887K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$295K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $2.6M in investments, Pt X · Ln 11–13
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.6M
76% of total assets
Worth a look: liabilities are 76% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.9M
Spent
$7.9M
To programs
90%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$7.9M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$7.9M
FY2021$8.8M
FY2022$8.9M
FY2023$8.1M
FY2024$9.9M
FY2025$9.6M
Expenses
$7.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$7.9M
FY2021$8.3M
FY2022$8.0M
FY2023$7.2M
FY2024$7.9M
FY2025$8.4M
Net assets
$2.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$3.0M
FY2022$3.6M
FY2023$4.5M
FY2024$6.6M
FY2025$7.8M

From the FY2020 Form 990 (year ending September 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Oct 1983.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $7.1M Management & general 10% · $797K

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; $295K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Finance Director (jan-Sept)
$223,886Pt VII · Sec A
Administrator (oct-Feb)
$50,003Pt VII · Sec A
Finance Director (oct-Dec)
$20,839Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Broichadministrator—————$223,886
James Broich Administrator————$157,268—
Tresha Melquist$136,379$107,230$114,304$90,581$80,948—
James Broichformer———$120,071——
Jamie Christianson$75,789$71,777$69,570$61,020$58,082—
Patrick Rafferty—————$50,003
Anita Carlson—————$20,839

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 and services to meet elderly persons' physical, social, and psychological needs.

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Provided by the organization

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3 programs · $6.0M · in their own filed words · FY2019
01

Cokato Manor provides skilled nursing care for older adults who need health care and support services including physical, occupational and speech therapy. Cokato Manor is Medicare and Medicaid certified. Cokato Manor offers long-term, short-term, adult day care and home health care.

$4.7Mprogram expense
02

Brookridge is an assisted living residence that holds the key to comfortable and affordable senior housing with a health care touch. At Brookridge, our goal is to provide tenants with all the services needed so they remain vital and active.

$694Kprogram expense
03

Cokato Manor Home Health (CMHH) is another component of the continuum of care to provide the community with comprehensive and compassionate care whereby health, social and supportive services are provided to the individuals in their own home.

$529Kprogram 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 · FY2020
Total grants receivedfrom 1 funder$20K
Grants paid · 8 grants · $345K · 2019–2024
Unitemized GrantFY2024$62,688
Unitemized GrantFY2024$18,820
Unitemized GrantFY2023$31,365
Unitemized GrantFY2023$18,873
Unitemized GrantFY2022$29,409
Unitemized GrantFY2021$30,473
Unitemized GrantFY2020$81,058
Unitemized GrantFY2019$72,417

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$7.9M
Ln 12
Fees for servicesLn 2g$7.7M
Gifts and grantsLn 1h$105K
Investment incomeLn 3$59K
Money outPt IX
$7.9M
Ln 25
Programscol B$7.1M
Managementcol C$797K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$10.0M
LiabilitiesLn 26$7.6M
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Government grantsLn 1e$51K
Fundraising eventsLn 1c$12K
Fees for servicesLn 2g$7.7M
Investment incomeLn 3$59K
Other incomeLn 4–11$5K
Total revenueLn 12$7.9M
Assets in detailPt X, end of year
SavingsLn 2$2.4M
Cash and savings togetherLn 1–2$2.4M
InvestmentsLn 11–13$2.6M
Land, buildings, equipmentLn 10c$4.2M
Total assetsLn 16$10.0M
LiabilitiesLn 26$7.6M
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 5208
VolunteersI 615
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 FY20End FY20
Cash and savingsLn 1–2$1.1M$2.4M
InvestmentsLn 11–13$2.7M$2.6M
Land, buildings, equipmentLn 10c$4.3M$4.2M
Total assetsLn 16$9.2M$10.0M
LiabilitiesLn 26$6.8M$7.6M
Net assetsLn 32$2.4M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$72K$72K
Pay of current officers, directors and key staffLn 5$408K$408K
Other salaries and wagesLn 7$3.8M$3.8M$10K
Other employee benefitsLn 9$521K$491K$30K
Payroll taxesLn 10$329K$308K$21K
Legal feesLn 11b$21K$21K
Accounting feesLn 11c$69K$69K
Other fees for servicesLn 11g$281K$281K
Advertising and promotionLn 12$45K$185$44K
Office expensesLn 13$678K$641K$37K
OccupancyLn 16$340K$326K$14K
TravelLn 17$36K$30K$6K
Conferences, conventions and meetingsLn 19$11K$1K$10K
InterestLn 20$286K$271K$15K
Depreciation, depletion and amortizationLn 22$544K$514K$30K
InsuranceLn 23$71K$67K$4K
Other expenses (24a–d)Ln 24$303K$232K$72K
All other expensesLn 24e$42K$36K$6K
Total functional expensesLn 25$7.9M$7.1M$797K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.6M$8.4M$1.1M$7.8M 990 PDF
FY2024 $9.9M$7.9M$2.0M$6.6M 990 PDF
FY2023 $8.1M$7.2M$833K$4.5M 990 PDF
FY2022 $8.9M$8.0M$889K$3.6M 990 PDF
FY2021 $8.8M$8.3M$527K$3.0M 990 PDF
FY2020 Viewing $7.9M$7.9M−$24K$2.4M 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 J · Pay O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $7,856,214 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,650$105,182
I-9 Program service revenuePrior year $7,719,224$7,687,072
I-10 Investment incomePrior year $44,500$59,287
I-11 Other revenuePrior year $0$4,673
I-12 Total revenuePrior year $7,776,374$7,856,214
I-13 Grants and similar amounts paidPrior year $82,663$72,417
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,931,917$5,080,325
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,787,485$2,727,126
I-18 Total expensesPrior year $7,802,065$7,879,868
I-19 Revenue less expensesPrior year −$25,691−$23,654
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $7,856,214 across 8 lines filed
Lines not itemized here account for $29,673 of total revenue; see the IRS return.
VIII-1c Fundraising events$12,000
VIII-1e Government grants$50,508
VIII-1f All other contributions, gifts and grants$42,674
VIII-1h Total contributions, gifts and grants$105,182
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,657,399$7,657,399
VIII-3 Investment incomeExcluded from tax $59,287$59,287
VIII-8 Net income from fundraising eventsExcluded from tax $4,673$4,673
VIII-12 Total revenueRelated to mission $7,687,072 · Unrelated business $0 · Excluded from tax $63,960$7,856,214
Part IX · Statement of functional expenses $7,879,868 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $72,417$72,417
IX-5 Pay of current officers, directors and key staffManagement $407,903$407,903
IX-7 Other salaries and wagesPrograms $3,812,613 · Management $10,391$3,823,004
IX-9 Other employee benefitsPrograms $490,905 · Management $29,646$520,551
IX-10 Payroll taxesPrograms $308,264 · Management $20,603$328,867
IX-11b Legal feesManagement $21,383$21,383
IX-11c Accounting feesManagement $69,255$69,255
IX-11g Other fees for servicesPrograms $280,994$280,994
IX-12 Advertising and promotionPrograms $185 · Management $44,365$44,550
IX-13 Office expensesPrograms $641,217 · Management $36,723$677,940
IX-16 OccupancyPrograms $326,252 · Management $13,540$339,792
IX-17 TravelPrograms $29,787 · Management $6,158$35,945
IX-19 Conferences, conventions and meetingsPrograms $1,106 · Management $10,074$11,180
IX-20 InterestPrograms $270,942 · Management $15,179$286,121
IX-22 Depreciation, depletion and amortizationPrograms $513,951 · Management $30,223$544,174
IX-23 InsurancePrograms $67,184 · Management $3,951$71,135
IX-24 Other expenses (24a–d)Programs $231,511 · Management $71,561$303,072
IX-24e All other expensesPrograms $35,572 · Management $6,013$41,585
IX-25 Total functional expensesPrograms $7,082,900 · Management $796,968 · Fundraising $0$7,879,868
Part X · Balance sheet $10,048,520 assets, 14 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,120,352$2,385,431
X-4 Accounts receivableStart of year $931,474$717,778
X-9 Prepaid expenses and deferred chargesStart of year $102,235$145,057
X-10c Land, buildings and equipment, netStart of year $4,338,097$4,176,789
X-11 Publicly traded securitiesStart of year $2,700,341$2,623,465
X-16 Total assetsStart of year $9,192,499$10,048,520
X-17 Accounts payable and accrued expensesStart of year $634,871$714,949
X-20 Tax-exempt bond liabilitiesStart of year $6,138,494$5,706,266
X-24 Unsecured notes and loans payable$905,390
X-25 Other liabilitiesStart of year $0$296,190
X-26 Total liabilitiesStart of year $6,783,303$7,633,746
X-27 Net assets without donor restrictionsStart of year $2,409,196$2,414,774
X-32 Total net assets or fund balancesStart of year $2,409,196$2,414,774
X-33 Total liabilities and net assetsStart of year $9,192,499$10,048,520
Part XI · Reconciliation of net assets $2,414,774 net assets at year end
XI-1 Total revenue$7,856,214
XI-2 Total expenses$7,879,868
XI-3 Revenue less expenses−$23,654
XI-4 Net assets at start of year$2,409,196
XI-5 Net unrealized gains (losses) on investments$29,232
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,414,774

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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