2025-09-24T12:45:36-05:00 2024-12-31 420714325 RSM US LLP 227 WEST FIRST STREET SUITE 700 DULUTH MN 55802 990 2024-01-01 411893902 LAKE COUNTY AMBULANCE SERVICE LAKE 2188347110 421 20TH AVENUE TWO HARBORS MN 55616 DERRICK GOUTERMONT BOARD CHAIR 2188347110 2025-09-22 1 1 JULIE BOYER P01278549 2187275025 2025-09-22 2024 2025-03-06 01:10:19Z X DERRICK GOUTERMONT 421 20TH AVENUE TWO HARBORS MN 55616 1981486 0 X WWW.LCASMN.COM X 1997 MN TO PROVIDE MEDICAL AMBULANCE AND AUXILIARY SERVICES TO THE PUBLIC REGARDLESS OF THEIR ABILITY TO PAY, INSURANCE COVERAGE, OR GOVERNMENTAL REIMBURSEMENT. 5 5 40 5 0 0 523628 867867 1055406 1107002 1924 6033 0 584 1580958 1981486 0 0 0 0 1080382 1204429 0 0 0 474459 542055 1554841 1746484 26117 235002 1593366 1892255 74460 138347 1518906 1753908 X TO PROVIDE MEDICAL AMBULANCE AND AUXILIARY SERVICES TO THE PUBLIC REGARDLESS OF THEIR ABILITY TO PAY, INSURANCE COVERAGE, OR GOVERNMENTAL REIMBURSEMENT. 1 0 1457300 1107002 LAKE COUNTY AMBULANCE SERVICE (LCAS) IS A NONPROFIT 501(C)(3) ORGANIZATION THAT PROVIDES EMERGENCY MEDICAL CARE TREATMENT AND TRANSPORTATION IN NORTHEASTERN MINNESOTA. LCAS IS A PART-TIME ADVANCED LIFE SUPPORT AMBULANCE SERVICE WHOSE PRIMARY SERVICE AREA (PSA) INCLUDES LAKE, COOK, AND ST. LOUIS COUNTIES. THE COMMUNITIES WE SERVE INCLUDE TWO HARBORS, SILVER BAY, BEAVER BAY, FINLAND, ISABELLA, BRIMSON, AND KNIFE RIVER. OUR PSA AREA COVERS AN AREA OF APPROXIMATELY 1535 SQUARE MILES. ACCORDING TO THE 2020 CENSUS, LAKE COUNTY HAD A POPULATION OF 10,905. LAKE COUNTY ENCOMPASSES A SPARSELY POPULATED, HEAVILY FORESTED AREA ALONG THE NORTHSHORE OF LAKE SUPERIOR AND IS CONSIDERED "SUPER RURAL." LCAS STAFFS TWO STATIONS: A BASE OF OPERATIONS IN THE CITY OF TWO HARBORS AND A SUBSTATION 30 MILES NORTH IN THE CITY OF SILVER BAY. LCAS HAS 30 EMPLOYEES WHO PROVIDE AMBULANCE COVERAGE AND SUPPORT OPERATIONS. THE MAJORITY OF OUR STAFF IS MADE UP OF EMTS, WITH THE REMAINING STAFF MADE UP OF PARAMEDICS AND ADMINISTRATIVE STAFF. A BOARD OF DIRECTORS OVERSEES LCAS, COMPRISED OF 5 VOTING MEMBERS AND A MEDICAL DIRECTOR WHO IS CONTRACTED THROUGH ASPIRUS LAKE VIEW HOSPITAL. IN 2024, LCAS RESPONDED TO 1,436 CALLS FOR SERVICE.LAKE COUNTY PROVIDES LAKE COUNTY AMBULANCE SERVICE WITH A $500,000 STIPEND. THIS ONGOING FINANCIAL SUPPORT ENSURES THAT WE CAN CONTINUE TO OFFER TIMELY, HIGH-QUALITY CARE AND LIFE-SAVING ASSISTANCE TO THE RESIDENTS OF LAKE COUNTY. THE STIPEND HELPS COVER OPERATIONAL COSTS, IMPROVE EQUIPMENT, AND PROVIDE TRAINING FOR OUR DEDICATED TEAM, REINFORCING OUR COMMITMENT TO PUBLIC SAFETY AND HEALTH. 6547 0 LAKE COUNTY WORKS TO CREATE A COMPREHENSIVE AND ACCESSIBLE HIGH SCHOOL EMT PROGRAM THAT EQUIPS STUDENTS WITH THE NECESSARY KNOWLEDGE, SKILLS, AND EXPERIENCE TO SUCCESSFULLY PASS THE EMT CERTIFICATION EXAM AND PURSUE A CAREER IN EMERGENCY MEDICAL SERVICES, CONTRIBUTING TO THE COMMUNITY'S HEALTHCARE WORKFORCE. 1463847 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 3 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X STACY CAVALLIN 2188347110 421 20TH AVENUE TWO HARBORS MN 55616 DERRICK GOUTERMONT BOARD CHAIR 1.00 0.00 X X 0 0 0 TERRI MCDANNOLD VICE CHAIR 1.00 0.00 X X 0 0 0 KAREN KACZROWSKI SECRETARY/TREASURER 1.00 0.00 X X 0 0 0 RICHARD HOGENSON DIRECTOR 1.00 0.00 X 0 0 0 COLE ERNEST DIRECTOR 1.00 0.00 X 0 0 0 RANDY STROHMEYER EXECUTIVE DIRECTOR 40.00 0.00 X 58031 0 36193 JOHN ACHARTZ ASSISTANT DIRECTOR 40.00 0.00 X 75191 0 13330 STACY CAVALLIN BUSINESS MANAGER 40.00 0.00 X 53213 0 13413 186435 0 62936 0 0 0 0 0 851113 16754 867867 AMBULANCE SERV REVENUE 621910 1107002 1107002 1107002 6033 6033 BANK CREDIT 900099 584 584 584 1981486 1107002 0 6617 249371 88521 160850 796939 796939 11549 11549 88801 88801 57769 44947 12822 32055 32055 33339 1327 32012 1024 1024 20380 7906 12474 18555 18555 103295 103295 43848 41656 2192 REPAIRS AND MAINTENANCE 112633 112633 MEDICAL SUPPLIES 61473 61473 FUEL 23776 23776 EDUCATION 22522 22522 69155 39947 29208 1746484 1463847 282637 0 366448 208438 365835 925301 439126 217765 43016 52087 12386 13813 1744676 1269825 366555 474851 1593366 1892255 74460 138347 74460 138347 X 1473627 1408797 45279 345111 1518906 1753908 1593366 1892255 235002 0 X X 0 1 X 1 0 X 1065719 521781 527762 523628 867867 3506757 1313677 1268977 1144950 1055406 1107002 5890012 2379396 1790758 1672712 1579034 1974869 9396769 0 0 0 9396769 17 28 315 1924 6033 8317 17 28 315 1924 6033 8317 118 32 584 734 2379413 1790904 1673059 1580958 1981486 9405820 0.99900 0.99970 0.00090 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 323147 274712 48435 1421529 995113 426416 474851 X 1960982 0 1960982 20504 20504 1981486 1725980 -20504 -20504 1746484 0 1746484 PART X, LINE 2: LAKE COUNTY AMBULANCE SERVICE IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. NONPROFIT ORGANIZATIONS MAY BECOME SUBJECT TO INCOME TAXES IF QUALIFICATION AS A TAX-EXEMPT ENTITY CHANGES, IF UNRELATED BUSINESS INCOME IS GENERATED, AND IN CERTAIN OTHER INSTANCES. NONPROFIT ORGANIZATIONS ARE REQUIRED TO ASSESS THE CERTAINTY OF THEIR TAX POSITIONS RELATED TO THESE MATTERS AND, IN SOME CASES, RECORD LIABILITIES FOR POTENTIAL TAXES, INTEREST AND PENALTIES ACCOMPANIED BY FOOTNOTE DISCLOSURES. THE CORPORATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THE ACCRUAL OF AN INCOME TAX PROVISION. PART XI, LINE 4B - OTHER ADJUSTMENTS: IMPLICIT PRICE CONCESSIONS 20,504. PART XII, LINE 2D - OTHER ADJUSTMENTS: IMPLICIT PRICE CONCESSIONS -20,504. FORM 990, PART III, LINE 2 LAKE COUNTY AMBULANCE BEGAN IN 2024 TO PROVIDE EMS IN SCHOOLS COURSE. IN 2024 A DIRECT GRANT WAS OBTAINED TO CONTINUE THIS PROGRAM INTO 2025. FORM 990, PART VI, SECTION A, LINE 1A BOARD CHAIR, VICE CHAIR, AND SECRETARY/TREASURER MAKE UP THE EXECUTIVE BOARD, WHICH CAN VOTE INDEPENDENT FROM THE REST OF THE BOARD IF NEEDED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS AND APPROVES THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C LAKE COUNTY AMBULANCE SERVICES MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY WITH AN ANNUAL DISCLOSURE AND CONFIDENTIALITY STATEMENT THAT BOARD MEMBERS ARE TO REVIEW AND SIGN EACH YEAR. THE CONFLICT OF INTEREST DISCLOSURE REQUIRES THE BOARD MEMBER TO DISCLOSE ANY RELATIONSHIPS THEY MAY HAVE WITH ORGANIZATIONS OR PEOPLE THAT COULD CREATE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS MEET IN CLOSED SESSION TO DISCUSS AND APPROVE OR REJECT ALL OFFERS OF EXECUTIVE, OFFICER, AND KEY EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. THEY CAN BE REQUESTED. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR TAX YEAR.