2024-04-25T11:01:47-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2689 COMMERCE DRIVE NW SUITE 201 ROCHESTER MN 55901 990 2022-07-01 411616061 SOUTHERN MINNESOTA INDEPENDENT LIVING ENTERPRISES & SERVICES INC SOUT 5073457139 709 SOUTH FRONT STREET 7 MANKATO MN 560013887 BONNIE DANBERRY EXECUTIVE OFFICER 5073457139 2024-04-25 1 BONNIE DANBERRY 999009999 0 KATHERINE LUTZKE CPA P01760889 5072802300 2024-04-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BONNIE DANBERRY 709 SOUTH FRONT STREET 7 MANKATO MN 560013887 2765485 0 X WWW.SMILESCIL.ORG X 1989 MN INDEPENDENT LIVING SERVICES 14 14 119 34 0 0 598809 753009 1628201 1997482 18956 14994 0 0 2245966 2765485 0 0 0 0 1843045 2214545 0 0 0 328189 425845 2171234 2640390 74732 125095 1234367 1942961 276576 832345 957791 1110616 THE ORGANIZATION'S MISSION IS TO SUPPORT PEOPLE WITH DISABILITIES TO REALIZE THEIR FULL POTENTIAL. 0 0 2413144 0 1997482 THE ORGANIZATION OPERATES A CENTER FOR INDEPENDENT LIVING FOR DISABLED INDIVIDUALS PROVIDING A MEANINGFUL AND COMPLETE COMBINATION OF INDEPENDENT LIVING SERVICES. SERVICES INCLUDE BUT ARE NOT LIMITED TO INDEPENDENT LIVING SKILLS TRAINING, ADVOCACY, PCA CHOICE, PEER COUNSELING, RAMP PROJECTS, INFORMATION AND REFERRAL AND RECREATION. (APPROXIMATELY 1,415 CLIENTS SERVED) 2413144 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 119 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X BONNIE DANBERRY 5073457139 709 SOUTH FRONT STREET 7 MANKATO MN 560013887 BRIAN KOCH PRESIDENT 1.00 X X 0 0 0 LANETTE AYERS VICE-PRESIDENT 1.00 X X 0 0 0 ALEX SWANSON SECRETARY/TREASURER 1.00 X X 0 0 0 ALYSSA NELSON DIRECTOR 1.00 X 0 0 0 JERRY CREST DIRECTOR 1.00 X 0 0 0 SHARON TAYLOR DIRECTOR 1.00 X 0 0 0 JEAN MARTI DIRECTOR 1.00 X 0 0 0 NANCY GOETTL DIRECTOR 1.00 X 0 0 0 HARRY JENNESS DIRECTOR 1.00 X 0 0 0 JACK CONSIDINE DIRECTOR 1.00 X 0 0 0 DREW CAMPBELL DIRECTOR 1.00 X 0 0 0 DAN ROBINSON DIRECTOR 1.00 X 0 0 0 BRANDON PLOMBON DIRECTOR 1.00 X 0 0 0 JERRY BREITKUETZ DIRECTOR 1.00 X 0 0 0 BONNIE DANBERRY EXECUTIVE DIRECTOR 40.00 X 79598 0 11334 79598 0 11334 0 0 0 0 0 588785 164224 753009 SERVICE FEES 624100 1997482 1997482 1997482 12994 12994 2000 0 2000 2000 2000 2765485 1997482 0 14994 91442 85484 5958 1883302 1764186 119116 91144 74040 17104 148657 139483 9174 40843 19547 21296 25890 25890 9552 7022 2530 95404 82210 13194 44323 44168 155 1816 1508 308 643 643 12388 12388 45992 41932 4060 RAMP MATERIALS 67583 67583 LICENSING 29330 21380 7950 COMMUNICATIONS 21655 18658 2997 DUES & SUBSCRIPTIONS 9152 1830 7322 21274 18223 3051 2640390 2413144 227246 0 392202 243675 11529 11610 95795 168877 179096 169122 38661 31978 234888 173849 60220 61039 448334 484874 0 201611 8530 570175 1234367 1942961 218011 309673 9056 0 49509 22602 0 500070 276576 832345 X 954262 1104587 3529 6029 957791 1110616 1234367 1942961 125095 27730 0 X 0 1 X 1 0 X 780245 703099 991768 598809 753009 3826930 780245 703099 991768 598809 753009 3826930 3826930 14795 13484 11354 21941 12994 74568 3901498 8441961 0.98090 0.98100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28215 28215 0 197349 145634 51715 9324 9324 61039 T-NOTES 201611 C 201611 LIFE INS. CASH SURRENDER VALUE 9077 ROU ASSET 561098 570175 LEASE LIABILITY 500070 500070 X 2793215 27730 27730 2765485 0 2765485 2640390 0 2640390 0 2640390 PART X, LINE 2: SOUTHERN MINNESOTA INDEPENDENT LIVING ENTERPRISES AND SERVICES, INC. QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THESE FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ORGANIZATION HAS ADOPTED THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023 AND 2022. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD PRESIDENT, VICE-PRESIDENT, SECRETARY/TREASURER AND ONE OTHER BOARD MEMBER CHOSEN TO BE REPRESENTED ON THE EXECUTIVE COMMITTEE. HAS AUTHORITY TO MEET AND MAKE DECISIONS WHEN URGENT NEEDS ARISE BETWEEN REGULARLY SCHEDULED BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN GIVEN TO THE BOARD FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS THE COMPLIANCE BY OFFICERS, DIRECTORS AND KEY EMPLOYEES WITH THE CONFLICT OF INTEREST POLICY ON AN ON-GOING BASIS. POTENTIAL CONFLICTS ARE VIEWED AND DETERMINATIONS OF CONFLICTS ARE DETERMINED AT THE BOARD OF DIRECTORS LEVEL. THE BOARD OF DIRECTORS EXERCISE DUE DILIGENCE TO DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS OR FAVORABLE ARRANGEMENT IN THE ORGANIZATION'S BEST INTEREST; WITH THAT INFORMATION THE BOARD OF DIRECTORS SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN: A. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARD'S OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR THE DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15A WE USE DEPARTMENT OF LABOR STATISTICS FOR SIMILAR POSITIONS AND ALSO INFORMATION GATHERED FROM SIMILAR ORGANIZATIONS IN MINNESOTA (OTHER CENTERS FOR INDEPENDENT LIVING). THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTERST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.