2023-11-14T10:22:05-06:00 2022-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-10-01 382628943 Thumb Area Enterprises THUM 9898728131 4675 Hill Street Cass City MI 48726 Andrew Daniels President and CEO 9898728131 2023-11-08 1 Andrew Daniels 999009999 1 Kim Hunwardsen CPA P00484560 6122536500 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X Northwood Meadows Andrew Daniels 4675 Hill Street Cass City MI 48726 464677 0 X http://northwood-meadowsmi.com X 1985 MI To provide living accommodations for assisted living and dementia residents. X 7 7 5 7 0 0 161786 1680 1750731 462995 8 2 0 0 1912525 464677 0 0 0 0 1284680 344705 0 0 0 464668 143141 1749348 487846 163177 -23169 2577249 0 243252 0 2333997 0 X Assisted living and dementia care services to residents of the facility. 0 1 479279 462995 Northwood Meadows independent/assisted living apartments provide housing for those over 65 years old who either require some assistance or desire to no longer live alone yet do not require nursing home care. The one bedroom and studio apartments have a 24 hour emergency call system. Services include meal programs, light housekeeping, social activities and some nursing services. The mission of the Northwood Meadows medical/dementia care center is to provide a secure and nurturing residential environment in which to care for adults living with a form of dementia. This center also assists those who just need physical assistance with activities of daily living. Northwoods Meadows is licensed as an adult foster care facility and the focus of care is on residents who are medically stable. 479279 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X Renee Henry Director of Finance 9898728131 4675 Hill Street Cass City MI 48726 Patrick Curtis President of the Board 4.00 7.00 X X 0 0 0 Danny Haag Vice President 4.00 7.00 X X 0 0 0 Judy Brown Secretary/Treasurer 4.00 7.00 X X 0 0 0 Carol Starling OD Trustee 2.00 5.00 X 0 0 0 Jim Luth Trustee 2.00 5.00 X 0 0 0 Rachel Estelle Trustee 2.00 5.00 X 0 0 0 Faith Fahrner RN Trustee 2.00 5.00 X 0 0 0 Andrew Daniels President & CEO 2.00 44.00 X 0 376487 21365 Kurt Sargent CFO 2.00 44.00 X 0 174340 8624 0 550827 29989 0 0 1 0 0 1680 1680 Resident Service Reven 623000 457393 457393 Cafeteria Revenue 722514 2383 2383 3219 3219 462995 2 2 464677 462995 0 2 288202 288202 8540 8540 26946 26946 21017 21017 6340 6340 76 76 2227 2227 24561 24561 1457 1457 22255 22255 604 604 27506 27506 Food 27507 27507 Repairs and Maintenance 14146 14146 Bad Debt 11039 11039 Resident Care Supplies 3862 3862 1561 1561 487846 479279 8567 0 377189 0 81801 0 0 25335 0 0 0 0 0 0 0 2092334 0 0 0 0 0 590 0 2577249 0 127298 115954 0 243252 0 X 2333997 0 2333997 0 2577249 0 X -23169 -2310828 X X 0 1 X 1 0 X 29148 2305 123345 161786 1680 318264 1672524 1788974 1426660 1750731 462995 7101884 1701672 1791279 1550005 1912517 464675 7420148 0 1033369 768954 995995 265880 3064198 1033369 768954 995995 265880 3064198 4355950 24 9 8 2 43 24 9 8 2 43 1701672 1791303 1550014 1912525 464677 7420191 0.58700 0.66990 0.00000 0.00000 X Schedule A, Part III: The 2022 column of Schedule A reports the 3 month short year period from 10/1/22-12/31/22. 0 X Part X, Line 2: The Organization believes it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 0 0 0 0 0 0 0 0 0 Andrew Daniels President & CEO 0 293987 0 82500 0 0 0 11422 0 9943 0 397852 0 0 Kurt Sargent CFO 0 134007 0 40333 0 0 0 5728 0 2895 0 182963 0 0 Schedule J, Part I, Line 3: The President & CEO is compensated by Hills & Dales General Hospital, Inc. Thumb Area Enterprises relied on the related organization for determining the compensation for the President & CEO using the methods described in Part I, Line 3. Cash, fixed assets, other assets, and all liabilities 2022-10-01 2310828 General Ledger 381619577 Hills & Dales General Hospital Inc 4675 Hill Street Cass City MI 48726 501(c)(3) 1 1 0 0 1 1 1 1 0 Part I, Line 2e: Person(s) Involved: Officers and Board Members Part I, Line 2e: Explanation of Involvement: All officers and board members are also officers and board members of the recipient organization. Form 990, Part III, line 3 The organization merged with Hills & Dales General Hospital during 2022. Form 990, Part VI, Section A, line 1a Executive Committee: The Executive Committee shall consist of the Chairman of the Board of Trustees, the Vice Chair-man of the Board of Trustees, the President, the Secretary, and the Treasurer. During the intervals between meetings of the Board of Trustees, and subject to such limitations as may be imposed by law, the Articles of Incorporation, or these By-laws, the Executive Committee shall have and may exercise all the authority of the Board of Trustees in the management of the corporation, except that no action shall be taken which shall conflict with the express policies of the Board of Trustees. The Chairman of the Board of Trustees shall be the Chairman of the Executive Committee. A simple majority of the total members of the Executive Committee shall constitute a quorum, and a majority vote of any such quorum shall be necessary for the transaction of any business by the meeting. Form 990, Part VI, Section A, line 6 Hills and Dales Health Care Corporation is the sole member. Form 990, Part VI, Section A, line 7a The number of directors is at least three and no more than eight persons and all directors are appointed by Hills and Dales Healthcare Corporation. Form 990, Part VI, Section A, line 7b The following actions may be taken by the organization only upon written approval of the Board of Trustees of Hills & Dales Healthcare Corporation: A: Adoption, amendment, or other modification of the Bylaw or Articles of Incorporation; B: Any mergers, consolidation, reorganization, other change in the corporate structure or the creation of any corporate subsidiary; C: Participation in any partnership, limited partnership, corporation, association or other form of joint venture or shared service with any other party; D: Creation, incurrence, or assumption of indebtedness, commitments, or any contractual obligations with respect to borrowed money, guarantees, endorsements, leases, or other type of direct contingent liabilities, in excess of $150,000 for any one item; E: Creation, incurrence, or assumption of any mortgage, pledge, security agreement, encumbrance, or other lien of any kind in any property or assets of the organization; F: Acquisitions, by purchase, lease or by any other method of real estate, capital improvements, or equipment in excess of value of $150,000 for any such item; G: Any change in the services of programs of the organization, including the termination of existing services, the addition of new services, or any major expansion or contraction of existing services or programs; H: Adoption, amendment or modification of the annual operating and capital budgets of the corporations; or I: Adoption, amendment or modification of the mission and goals of the corporation, and its long-range and short-range strategic plans. J. Appointment of persons to serve, or removal of persons serving on, the Board of Trustees of the Corporation K. Setting the total number of Trustees to serve on the Board of Trustees of the Corporation L The appointment and/or removal of the President and Chief Executive Officer of the Corporation. Provisions J, K and L were added with the change in bylaws in May 2022. Form 990, Part VI, Section B, line 11b The 990 was reviewed by the Director of Finance prior to filing. A copy of the 990 was provided to the Trustees of the Board for review at the next board meeting. Form 990, Part VI, Section B, line 12c Enforcement of conflicts policy. A conflict of interest form is completed annually. This process is monitored for compliance by the CEO and the Chairman of the Board. When a conflict exists, the entire Board is notified. The Board member with the conflict does not vote on any issue related to the conflict of interest. Form 990, Part VI, Section C, line 19 The organization does not make its governing documents, conflict of interest policy, and financial statements available to the general public. Form 990, Part XI, line 9: Transfer to Hills & Dales General Hospital -2,310,828. Form 990, Part XII, Line 2b: Audited Financial Statements: The financial statements for Thumb Area Enterprises are included in the consolidated audit of Hills and Dales Health Care Corporation and Subsidiaries for the 15 month period from October 1, 2021 to December 31, 2022. Hills & Dales General Hospital Inc 4675 Hill Street Cass City MI 48726 381619577 Healthcare services MI 501(c)(3) Line 3 Hills & Dales Healthcare Corporation 0 Hills & Dales Foundation 4675 Hill Street Cass City MI 48726 352368240 Solicit funds on behalf of the hospital MI 501(c)(3) Line 12a, I Hills & Dales Healthcare Corporation 0 Northeast Tuscola Healthcare 4675 Hill Street Cass City MI 48726 475387652 Rental of building to hospital MI 501(c)(3) Line 12b, II Hills & Dales General Hospital Inc 0 Hills & Dales Healthcare Corporation 4675 Hill Street Cass City MI 48726 382622537 Manage excess funds on behalf of subsidiaries MI 501(c)(3) Line 12b, II N/A 0 Selad Corporation 4675 Hill Street Cass City MI 48726 382680346 Retail pharmacy MI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0