2026-01-20T16:31:16-06:00 2025-03-31 450250958 EIDE BAILLY LLP 200 EAST 10TH STREET SUITE 500 SIOUX FALLS SD 571175125 990 2024-04-01 460242831 JENKINS LIVING CENTER INC JENK 6058865777 215 S MAPLE ST WATERTOWN SD 572014316 KASEY KLAPPRODT PRESIDENT/CEO 6058865777 2026-01-13 1 1 LAURIE HANSON CPA P00851848 6053391999 2026-01-14 2024 2025-03-06 01:10:19Z KASEY KLAPPRODT 215 S MAPLE ST WATERTOWN SD 572014316 10613785 0 X WWW.JENKINSLIVINGCENTER.COM X 1959 SD PROVIDE SENIOR HOUSING, HEALTHCARE, AND REHABILITATION SERVICES TO THE PEOPLE WE SERVE. 12 12 238 35 0 0 3711200 129751 10471741 10274561 92046 206173 13796 2228 14288783 10612713 0 55000 0 0 7803209 7969048 0 0 0 3527878 3085554 11331087 11109602 2957696 -496889 16013069 15550136 1510389 1494232 14502680 14055904 THE MISSION OF JENKINS LIVING CENTER, INC. IS TO PROVIDE SENIOR HEALTH CARE, HOUSING, AND REHABILITATION SERVICES THAT PROVIDE A HIGH QUALITY OF LIFE TO THE PEOPLE WE SERVE. 0 0 8901971 55000 9027252 JENKINS LIVING CENTERIN FY25, THE 110-BED SKILLED NURSING FACILITY HAD A GOOD START TO THE YEAR WITH NO AGENCY USE OF STAFF, WHICH HELD THROUGH MOST OF THE YEAR. THE OPPOSITE END WAS THAT THE CENSUS CONTINUED TO DECREASE THROUGHOUT THE YEAR, WITH AN AVERAGE OF 78 RESIDENTS. THE PAYER MIX FOR THE LAST FISCAL YEAR WAS PRIVATE PAY 39%, MEDICAID 49%, AND MEDICARE/ADV PLANS 12%. THE TOTAL NUMBER OF RESIDENT DAYS WAS 27,072 IN FY25. 290987 672423 JENKINS TOWN VIEW APARTMENTSTHIS HUD-SUBSIDIZED 60-UNIT APARTMENT BUILDING DID NOT SEE THE DECLINE IN OCCUPANCY THAT WAS EXPERIENCED BY THE NURSING HOME AND CONGREGATE LIVING BUILDINGS. THE TOWN VIEW APARTMENTS OPERATED AT FULL CAPACITY FOR MOST OF THE YEAR. 495992 574886 200 MAPLE PLACETHE OCCUPANCY AT THIS 35-APARTMENT CONGREGATE LIVING BUILDING HAD A NICE ADJUSTMENT FROM YEARS PRIOR. A PROJECT TO RENOVATE EACH APARTMENT THROUGHOUT THE BUILDING CONTINUED THIS YEAR. 9688950 1 1 0 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 22 0 1 238 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 1 0 0 X X LAURIE CORDELL 6058865777 215 S MAPLE STREET WATERTOWN SD 572014316 X MIKE KLUCK CHAIRPERSON 0.50 0.50 X X 0 0 0 JANICE SHARP VICE-CHAIRPERSON 0.50 0.50 X X 0 0 0 PEGGY SALCHERT SECRETARY 0.50 0.50 X X 0 0 0 DICK JURGENS TREASURER 0.50 0.50 X X 0 0 0 DOUG AUSTIN DIRECTOR 0.50 0.50 X 0 0 0 JILL GABEL DIRECTOR 0.50 0.50 X 0 0 0 RIED HOLIEN DIRECTOR 0.50 0.50 X 0 0 0 DEAN JOHNSON DIRECTOR 0.50 0.50 X 0 0 0 DAN RADERSCHADT DIRECTOR 0.50 0.50 X 0 0 0 HEIDI SCHMIDT DIRECTOR 0.50 0.50 X 0 0 0 HOWARD SOGN DIRECTOR 0.50 0.50 X 0 0 0 MAURY VOCKRODT DIRECTOR 0.50 0.50 X 0 0 0 KASEY KLAPPRODT PRESIDENT/CEO 40.00 1.00 X 137007 0 29231 137007 0 29231 1 0 1 0 0 12140 74914 21105 21592 129751 RESIDENT SERVICE REVENUE 623000 9948928 9948928 RESIDENT RENTAL REVENUE 623000 274800 274800 50833 50833 10274561 206173 206173 0 12140 1072 -1072 -1072 3300 0 3300 3300 10612713 10274561 0 208401 55000 55000 178060 178060 6266518 5751987 514531 61810 61810 991801 932174 59627 470859 412121 58738 833 833 75702 75702 79455 74142 5313 31178 6023 25155 413124 235178 177946 3916 3916 361825 358236 3589 20342 20342 13607 8327 5280 30765 30765 634887 599828 35059 166233 166233 MEDICAL SUPPLIES 443572 443572 FOOD 392585 392585 REPAIRS & MAINTENANCE 264160 264160 DUES & SUBSCRIPTIONS 71964 71964 81406 42700 38706 11109602 9688950 1420652 0 4662908 4776551 765111 460926 24237 22670 86264 75473 151737 174078 22357728 17094873 5370183 5262855 2825789 2645459 1921866 1927150 204974 204974 16013069 15550136 725551 747110 31352 44014 753486 703108 1510389 1494232 X 12580814 12128754 1921866 1927150 14502680 14055904 16013069 15550136 X -496889 44829 5284 X 0 1 X 1 0 X 2492268 2221688 43745 3711200 129751 8598652 10837607 10441023 9914678 10471741 10274561 51939610 1518 1102 1611 3116 3300 10647 13331393 12663813 9960034 14186057 10407612 60548909 0 0 0 60548909 280880 242828 255265 92046 206173 1077192 10680 10680 280880 242828 255265 102726 206173 1087872 13612273 12906641 10215299 14288783 10613785 61636781 0.98240 0.98160 0.01760 0.01840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 696866 696866 111482 10016441 8452126 1675797 11289503 8446623 2842880 243436 196124 47312 5262855 INTEREST IN NET ASSETS JENKINS LIVING CENTER FOUNDATION 1927150 F 1927150 X 10658614 44829 44829 10613785 -1072 -1072 10612713 11110674 1072 1072 11109602 0 11109602 PART IV, LINE 2B: RESIDENT SECURITY DEPOSITS. PART X, LINE 2: THE CENTER BELIEVES THAT 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 FINANCIAL STATEMENTS. THE CENTER WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -1,072. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 1,072. 0 LAKE AREA TECHNICAL COLLEGE FOUNDATION PO BOX 730 WATERTOWN SD 57201 363860861 501C3 55000 0 FIRE SUPPRESSION SYSTEM 1 0 PART I, LINE 2: LAKE AREA TECHNICAL COLLEGE HAS AN AGREEMENT WITH JLC TO PROVIDE CHILDCARE TO JLC EMPLOYEES. THE BOARD APPROVED A ONE TIME PAYMENT TO LAKE AREA TECHNICAL COLLEGE FOR A FIRE SUPPRESSION SYSTEM. THE SYSTEM WAS IMPLEMENTED, CONFIRMING THE FUNDS WERE USED AS INTENDED. X 0 0 0 0 0 0 0 0 0 KASEY KLAPPRODT PRESIDENT/CEO 137007 0 0 0 0 0 2239 0 26992 0 166238 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD IF NEEDED. THE COMMITTEE IS COMPRISED OF THE FOUR OFFICER POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B THE CEO/PRESIDENT OF THE ORGANIZATION WILL REVIEW FORM 990. AFTER HIS REVIEW, THE 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS. THE 990 WILL BE PRESENTED AT A BOARD MEETING AND BOARD MEMBER COMMENTS WILL BE DISCUSSED. FORM 990, PART VI, SECTION B, LINE 12 THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY, HOWEVER DID UTILIZE A DISCLOSURE FORM WITH THE BOARD MEMBERS AND OFFICERS TO RECOGNIZE ANY REPORTABLE FAMILY OR BUSINESS RELATIONSHIPS ON THE 990. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USES COMPARABILITY DATA WHEN DETERMINING EXECUTIVE COMPENSATION. IN ADDITION, THE BOARD OF DIRECTORS ESTABLISHES AND ANNUALLY REVIEWS THE SALARY OF THE PRESIDENT/CEO. ALL OTHER SALARIES ARE ESTABLISHED BY ADMINISTRATION AND ARE REVIEWED BY THE BOARD AS PART OF THE OVERALL BUDGET REVIEW PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII THE PRESIDENT/CEO IS THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIAL. FORM 990, PART XI, LINE 9: CHANGE IN JLC FOUNDATION INTEREST 5,284. JENKINS LIVING CENTER FOUNDATION 215 SOUTH MAPLE STREET WATERTOWN SD 57201 460439343 MANAGE AND ADMINISTER THE ENDOWMENT OF JENKINS LIVING CENTER, INC. SD 501(C)(3) LINE 12A, I JENKINS LIVING CENTER INC 1 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 JENKINS LIVING CENTER FOUNDATION C 79414 FMV