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Nonprofiteer
← KNUTE NELSON

Form 990 for tax year 2024

Filed by KNUTE NELSON.

Totals

Total revenue
$69,612,979
Total expenses
$68,154,035
Contributions and grants received
$1,200,373
Grants paid
$62,447
Program service revenue
$67,139,424
Investment income
$571,949
Other revenue
$701,233
Total assets, end of year
$86,794,701
Total liabilities, end of year
$54,157,373
Net assets or fund balances, end of year
$32,637,328
Program services expenses (Part IX)
$39,955,231
Management and general expenses
$28,144,743
Fundraising expenses
$54,061
Program service expenses (Part III)
$39,955,231

Program services were 58.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $233,765

  • 1e · Government grants (contributions)

    $465,563

  • 1f · All other contributions, gifts and grants

    $501,045

  • 2a · Program service revenue: Home Community Based Revenue

    total $27,214,996 · related or exempt $27,214,996

  • 2b · Program service revenue: Housing Revenue

    total $19,141,924 · related or exempt $19,141,924

  • 2c · Program service revenue: Long-Term Care Revenue

    total $10,265,795 · related or exempt $10,265,795

  • 2d · Program service revenue: Management Fees

    total $8,871,802 · related or exempt $6,517,479 · unrelated business $2,354,323

  • 2f · All other program service revenue

    total $1,644,907 · related or exempt $1,644,907

  • 3 · Investment income

    total $571,949 · excluded $571,949

  • 6a · Gross rents

    real property $12,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $12,000

  • 6d · Net rental income or loss

    total $12,000 · excluded $12,000

  • 10a · Gross sales of inventory

    $577,379

  • 10b · Cost of goods sold

    $196,140

  • 10c · Net income from sales of inventory

    total $381,239 · unrelated business $381,239

  • 11a · Other revenue: Gain on Insurance Proceeds

    total $307,994 · excluded $307,994

  • 11e · Other revenue, total

    $307,994

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $62,447 · program services $62,447

  • 5 · Compensation of officers, directors and key employees

    total $1,333,754 · management and general $1,283,332 · fundraising $50,422

  • 7 · Other salaries and wages

    total $30,247,324 · program services $20,124,978 · management and general $10,122,346

  • 8 · Pension plan contributions

    total $858,564 · program services $604,301 · management and general $254,263

  • 9 · Other employee benefits

    total $4,793,939 · program services $3,238,804 · management and general $1,555,135

  • 10 · Payroll taxes

    total $2,299,640 · program services $1,550,490 · management and general $745,511 · fundraising $3,639

  • 11a · Fees: management

    total $3,927,957 · management and general $3,927,957

  • 11b · Fees: legal

    total $67,209 · management and general $67,209

  • 11c · Fees: accounting

    total $78,555 · management and general $78,555

  • 11g · Fees: other

    total $4,511,415 · program services $2,381,198 · management and general $2,130,217

  • 12 · Advertising and promotion

    total $871,774 · management and general $871,774

  • 13 · Office expenses

    total $1,463,620 · program services $909,685 · management and general $553,935

  • 14 · Information technology

    total $2,172,272 · program services $23,888 · management and general $2,148,384

  • 16 · Occupancy

    total $3,081,690 · program services $3,016,413 · management and general $65,277

  • 17 · Travel

    total $1,727,378 · management and general $1,727,378

  • 19 · Conferences, conventions and meetings

    total $351,896 · program services $27,679 · management and general $324,217

  • 20 · Interest

    total $1,749,545 · program services $1,746,314 · management and general $3,231

  • 22 · Depreciation, depletion and amortization

    total $3,591,456 · program services $3,591,456

  • 23 · Insurance

    total $749,859 · management and general $749,859

  • 24a · Other expenses: Medical Supplies

    total $1,984,043 · program services $1,984,043

  • 24b · Other expenses: Sales Expenses

    total $238,409 · management and general $238,409

  • 24c · Other expenses: Professional Membership

    total $132,630 · management and general $132,630

  • 24d · Other expenses: Licenses & permits

    total $109,795 · program services $86,835 · management and general $22,960

  • 24e · All other expenses

    total $1,748,864 · program services $606,700 · management and general $1,142,164

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $8,331,457 · end of year $6,444,372

  • 4 · Accounts receivable

    beginning of year $6,669,281 · end of year $9,108,676

  • 8 · Inventories for sale or use

    beginning of year $7,628 · end of year $7,586

  • 9 · Prepaid expenses and deferred charges

    beginning of year $871,891 · end of year $1,214,591

  • 10a · Land, buildings and equipment: cost or other basis

    $93,695,691

  • 10b · Land, buildings and equipment: accumulated depreciation

    $50,366,795

  • 10c · Land, buildings and equipment, net

    beginning of year $43,648,522 · end of year $43,328,896

  • 11 · Investments: publicly traded securities

    beginning of year $10,593,540 · end of year $8,722,229

  • 12 · Investments: other securities

    beginning of year $4,786,579 · end of year $6,909,715

  • 14 · Intangible assets

    beginning of year $480,000 · end of year $480,000

  • 15 · Other assets

    beginning of year $2,090,116 · end of year $10,578,636

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,851,115 · end of year $7,343,778

  • 20 · Tax-exempt bond liabilities

    beginning of year $37,067,781 · end of year $35,340,113

  • 21 · Escrow or custodial account liability

    beginning of year $106,344 · end of year $75,036

  • 23 · Secured mortgages and notes payable

    beginning of year $3,249,314 · end of year $2,978,160

  • 25 · Other liabilities

    beginning of year $2,206,232 · end of year $8,420,286

  • 27 · Net assets without donor restrictions

    beginning of year $28,998,228 · end of year $32,637,328

Mission and programs · 2024

Mission

The mission of Knute Nelson is to enrich the lives of everyone we serve. We have five core values - Christian Heritage, Valuing People, Customer-Focused Excellence, Community Engagement and Stewardship.

Activities or mission (Part I)

Operation of nursing home and senior services

  • Knute Nelson served over 8,500 older adults throughout their care continuum. This expansive continuum of care includes: Care Center, Short-Term Rehab Center, Skilled Memory Care, Assisted Living, Enhanced Assisted Living, Memory Care Assisted Living, Senior Living, Out-Patient Therapy, Wellness, Home Care, Home Health, Hospice, Population Health, Telehealth, Management Consulting, Pioneer Grill and Catering. Partnerships extend the breadth and depth of services such as Ethos Home Care and Hospice in Fargo-Moorhead; Alexandria Area YMCA in Alexandria; Franciscan Sisters of Little Falls; Crystal Brook Senior Living in Park Rapids; Pelican Valley Senior Living in Pelican Rapids; Centrex Rehab in Bloomington; and Care Ventures Cooperative in Dassel.Knute Nelson, and its managed partners, has 1,000+ employees and over 225 volunteers making it one of the top four employers in Alexandria. Within the skilled nursing facility, we have a short-term rehab unit, rehabilitation program, and care suites for end-of-life programming. We also have a wellness program that provides classes for residents, activities, and a chaplaincy program; all which enhance their quality of living. Our chaplaincy program is guided by Christian principles. All faiths are celebrated here and our chaplain provides a wide range of spiritual care through worship service, bible study groups, and resident and family support.The skilled nursing facility served individuals with their short- and long-term nursing and therapy needs. An increasing area of focus is our short-term rehab center where individuals receive necessary physical, speech, and occupational therapies and return back to their home. Knute Nelson accepts all payor sources: Medicare, Medicaid, insurance, and private pay. If a resident is unable to pay for their services, we will work with them to find a means to pay for their services and help them facilitate the application process for medical assistance through family members, Knute Nelson and Horizon Public Health Social Services. The goal of the Knute Nelson Home Health Care program is to help individuals stay in their own home as long as possible. We are able to help individuals of any age with non-clinical needs as well as skilled nursing services, physical, speech and occupational therapies, IV therapy, wound care, home health aide, or assessment and management of their medical needs. We serve individuals throughout 43 counties throughout the Central and West Central Regions of Minnesota and Eastern North Dakota. Knute Nelson Hospice cares for people with life-limiting illnesses utilizing a holistic approach, including medical, physical, emotional, social and spiritual care for patients and families. Hospice provides a wide range of services from skilled nursing, medication and pain management, home health aides, physical therapy, occupational therapy, social workers and Chaplains. Additionally, enriching services such as massage, therapeutic music and healing touch are provided. Hospice is provided wherever the patient calls home--in their own homes, nursing facilities or other housing locations. Bereavement services and follow-up care are also a part of the hospice program. Our assisted living facility, Nelson Gables, promotes independence, security and quality of life. Daily coffee hour, restaurant style meal program, active aging wellness classes, parties and outings keep residents as active as they wish to be. A 24-hour staff, under the direction of a registered nurse, is ready to offer assistance with medication management, medication administration, bathing, and personal care. Grand Arbor, registered through Knute Nelson Senior Living Campus, LLC, is an enhanced continuing care retirement community that encourages active lifestyles with a town center and wellness center set among senior living apartments; general and high acuity assisted living apartments; and memory care assisted living apartments. A 24-hour licensed staff, under the direction of a registered nurse, is able to offer assistance with medication management, medication administration, bathing, and other personal care.Knute Nelson has expanded its management consulting services to offer sought-out expertise to other senior living providers. Partnerships extend throughout Knute Nelson's geographic footprint and allow for an enhanced level of service to other providers, including Franciscan Sisters of Little Falls (Little Falls, MN), Crystal Brook Senior Living (Park Rapids, MN), Pelican Valley Senior Living (Pelican Rapids, MN), and Ethos Home Care & Hospice (Fargo, ND).

    Expenses $39,955,231 · Grants $62,447 · Revenue $64,785,101

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Phil Hanson

    Chair

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Chad Coauette

    Vice - Chair

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Fred Semmer

    Secretary/Treasurer

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • David Steven Wolf

    Past Chair

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Greg Billberg

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Julie Critz

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Mick Finn

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Vicki Jodsaas

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Carol Kraft

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Kate Lee

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Jeff Montgomery

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Scott Redden

    Director

    Total calculated
    $0
    Hours/week
    1 + 10 related

  • Mark Anderson

    President/CEO

    Total calculated
    $667,572
    From this org
    $637,648
    From related orgs
    $0
    Other
    $29,924
    Hours/week
    39 + 48 related

    Schedule J breakdown matched by us

    Base
    $556,059
    Bonus
    $70,217
    Other
    $11,372
    Deferred
    $15,269
    Nontaxable benefits
    $14,745
    Filer's total
    $667,662

  • Marnie Gugisberg

    SrVP/CFO

    Total calculated
    $325,227
    From this org
    $300,449
    From related orgs
    $0
    Other
    $24,778
    Hours/week
    39 + 48 related

    Schedule J breakdown matched by us

    Base
    $300,232
    Bonus
    $217
    Other
    $0
    Deferred
    $11,978
    Nontaxable benefits
    $12,891
    Filer's total
    $325,318

  • Katie Perry

    SrVP/COO

    Total calculated
    $340,685
    From this org
    $313,783
    From related orgs
    $0
    Other
    $26,902
    Hours/week
    38 + 56 related

    Schedule J breakdown matched by us

    Base
    $313,566
    Bonus
    $217
    Other
    $0
    Deferred
    $12,532
    Nontaxable benefits
    $14,461
    Filer's total
    $340,776

  • Brooke Zabel

    Chief People Officer

    Total calculated
    $224,682
    From this org
    $209,642
    From related orgs
    $0
    Other
    $15,040
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,425
    Bonus
    $217
    Other
    $0
    Deferred
    $8,363
    Nontaxable benefits
    $6,769
    Filer's total
    $224,774

  • Angie Urman

    VP-Managed Partnerships

    Total calculated
    $229,355
    From this org
    $206,500
    From related orgs
    $0
    Other
    $22,855
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,283
    Bonus
    $217
    Other
    $0
    Deferred
    $8,200
    Nontaxable benefits
    $14,745
    Filer's total
    $229,445

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
Mark Anderson's wife accompanies him on his travel to conferences. Knute Nelson pays for airfare, meals, and conference fees.
Part I, Line 7
The President/CEO received a retention bonus related to the merger transaction. The amount was determined and approved by the Board of Directors.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Knute Nelson Senior Living Campus LLC

    Senior Housing · MN · income $14,896,789 · assets $44,316,036

    Directly controlled by Knute Nelson

  • Knute Nelson Cottages LLC

    Assisted Living Facility · MN · income $1,398,850 · assets $1,148,871

    Directly controlled by Knute Nelson

  • Nelson Senior Living of Brainard Lakes LLC

    Senior Housing · MN · income $0 · assets $0

    Directly controlled by Knute Nelson

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • KI Senior Living of Park Rapids

    Related · Senior Living Facility · MN · 15% owned · share of income $74,149 · share of assets $2,385,828 · general or managing partner

    Directly controlled by Knute Nelson

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Walker Eldercare Services Inc

    C · Management Services · MN

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202513219349311231

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