2024-10-09T15:41:19-07:00 2023-12-31 990 2023-01-01 810754064 ELIM SENIOR HOUSING INC ELIM 9528555000 7171 Ohms Lane Edina MN 55439 Kathy Youngquist CFO 9528555009 2024-10-15 1 2023 2024-10-15 13:58:12Z TRINITY SPRINGS ROBERT DAHL 7171 OHMS LANE EDINA MN 55439 10860571 0 X www.cassialife.org X 2015 FL TO PROVIDE HEALTH CARE, HOUSING, AND COMMUNITY SERVICES FOR THE ELDERLY. 6 6 181 58 0 0 0 0 8881987 10532982 110521 158013 195582 169576 9188090 10860571 0 0 0 0 4126880 4151644 0 0 0 7299789 7327294 11426669 11478938 -2238579 -618367 42479305 41423887 55000345 54427076 -12521040 -13003189 TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS IN THE SPIRIT OF CHRIST'S LOVE. 0 0 10371316 0 10532982 ELIM SENIOR HOUSING, INC. WAS ORGANIZED FOR THE PURPOSE OF OPERATING AN ASSISTED LIVING FACILITY FOR THE ELDERLY. IT IS LOCATED IN OXFORD, FLORIDA AND HAS 160 UNITS. 0 0 0 10371316 1 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 181 1 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X KATHY YOUNGQUIST 9528555000 7171 Ohms Lane Edina MN 55439 ROBERT DAHL PRESIDENT/CEO 0.9 39.1 X 0 619856 108350 MATTHEW KERN CHIEF OPERATING OFFICER 0.9 39.1 X 0 332576 109481 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 0.9 39.1 X 0 337157 79279 KATHY KOPP CHIEF STRATEGIC OFFICER 0.9 39.1 X 0 280591 88142 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 0.9 39.1 X 0 245658 68177 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 0.9 39.1 X 0 260482 48520 TRACY GAWLER EXECUTIVE DIRECTOR 40 0 X 132185 0 6630 NIKKI WEBER DANIELS CHAIRPERSON & DIRECTOR 0.25 0.25 X 0 0 0 STANN LEFF CHAIRPERSON & DIRECTOR 0.25 0.25 X X 0 0 0 PAT NUSS VICE CHAIRPERSON & DIRECTOR 0.25 0.25 X X 0 0 0 PAUL ANDERSON SECRETARY/TREASURER AND DIRECTOR 0.25 0.25 X X 0 0 0 DR GUY TANGEDAHL DIRECTOR 0.25 0.25 X 0 0 0 MICHAEL ADERINKOMI MEMBER 0.25 0.25 X 0 0 0 LORES VLAMINCK MEMBER 0.25 0.25 X 0 0 0 132185 2076320 508579 1 0 1 0 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 MANAGEMENT SERVICES 214882 YOUR KEY TO SENIOR LIVING OPTIONS LLC 3351 HANANWOOD TERRACE THE VILLAGES FL 32163 MARKETING CONSULTING 108699 2 0 ASSISTED LIVING REVENUE 623311 10532982 10532982 0 0 0 0 0 0 10532982 0 0 0 0 158013 0 0 158013 0 0 0 0 14668 0 0 0 14668 0 14668 14668 0 0 0 0 COMMUNITY FEE REVENUE 900099 105600 105600 0 0 STORAGE SPACE REVENUE 900099 7119 7119 0 0 MAINTENANCE REVENUE 900099 5863 5863 0 0 36326 36326 0 0 154908 10860571 10702558 0 158013 3545313 3142852 402461 0 32423 28742 3681 0 316995 281010 35985 0 256913 227748 29165 0 214882 0 214882 0 570 0 570 0 17162 0 17162 0 0 0 0 0 0 0 45684 0 45684 0 368345 252818 115527 0 70213 0 70213 0 42700 1294 41406 0 49241 0 49241 0 0 0 0 0 335378 335378 0 0 13061 1822 11239 0 0 0 0 0 8030 7069 961 0 2994616 2994616 0 0 0 0 0 0 1614637 1614637 0 0 700661 700661 0 0 FOOD 507892 507892 0 0 SUPPLIES 192876 173080 19796 0 BUILDING AND EQUIPMENT REPAIRS 101697 101697 0 0 LICENSES 20434 0 20434 0 29215 0 29215 0 11478938 10371316 1107622 0 72206 237904 103794 5907 1675 1675 42759282 7619124 36684407 35140158 5617223 6038243 42479305 41423887 1570550 1567945 50786550 50203987 11900 2643245 2643244 55000345 54427076 X -12526994 -13011424 5954 8235 -12521040 -13003189 42479305 41423887 X -618367 131785 0 0 0 4433 X 0 1 X 1 1 1 X 32325 626477 0 658802 1580560 5107524 5572366 8881987 10532982 31675419 1580560 5139849 6198843 8881987 10532982 32334221 0 0 0 0 0 0 1143005 933848 298188 0 0 2375041 1143005 933848 298188 0 0 2375041 29959180 0 147840 114434 134116 172681 569071 0 147840 114434 134116 172681 569071 56252 92395 171986 154908 475541 1580560 5343941 6405672 9188089 10860571 33378833 0.89755 0.86270 0.01705 0.01760 X Schedule A, Part III, Line 12 OTHER INCOME INCLUDES: COMMUNITY FEE REVENUE: 2023 $105,600, 2022 $138,650, 2021 $80,525, 2020 $39,000; STORAGE SPACE: 2023 $7,119, 2022 $5,732, 2021 $4,124; PET REVENUE: 2023 $2,063, 2022 $3,500, 2021 $4,500; MAINTENANCE REVENUE: 2023 $5,863, 2022 $13,044, 2021 $1,496, 2020 $3,022; MISCELLANEOUS REVENUE: 2023 $36,326, 2022 $11,061, 2021 $1,750, 2020 $5,058. 0 1 X 0 1786424 1786424 0 38822128 6289866 32532262 0 0 0 0 0 2150730 1329258 821472 0 0 0 0 35140158 FUNDS HELD BY TRUSTEE 6025783 DUE FROM AFFILIATES 12460 6038243 0 DUE TO AFFILIATES 2643244 2643244 X 10614448 -131785 0 0 0 -131785 10746233 0 114338 114338 10860571 11342507 0 0 0 41523 41523 11300984 19941 158013 177954 11478938 Schedule D, Part IV, Line 2b SECURITY DEPOSITS ARE REQUIRED FOR THE ORGANIZATION'S TENANTS AND INCLUDE RESERVED APPARTMENTS IF AMOUNTS ARE PAID BEFORE THE TENTANT ACTUALLY MOVES IN. Schedule D, Part X, Line 2 ELIM CARE, INC. AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND MN AND FL, CORPORATE INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATION THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. ELIM CARE, INC. AND ITS AFFILIATES' INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION REPORTS ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME OR EXCISE OR OTHER TAXES AND FILES ALL PROPER RETURNS RELATED TO THESE ACTIVITIES. Schedule D, Part XI, Line 4b BOND RESERVE INTEREST INCOME: $158,013, NET ASSETS RELEASED FROM RESTRICTION -$2,152, MEAL REVENUE -$41,523. Schedule D, Part XII, Line 2d MEAL REVENUE: $41,523. Schedule D, Part XII, Line 4b BOND RESERVE INTEREST INCOME: $158,013. X 1 1 X X X X 0 1 0 0 0 0 1 0 0 ROBERT DAHL PRESIDENT/CEO 0 561902 0 55422 0 2533 0 90159 0 18191 0 728207 0 55422 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 0 335007 0 0 0 2150 0 59632 0 19647 0 416436 0 0 MATTHEW KERN CHIEF OPERATING OFFICER 0 330095 0 0 0 2481 0 84010 0 25471 0 442057 0 0 KATHY KOPP CHIEF STRATEGIC OFFICER 0 265237 0 13324 0 2030 0 62423 0 25719 0 368733 0 13324 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 0 226573 0 21773 0 12137 0 40176 0 8344 0 309003 0 21773 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 0 222662 0 0 0 22996 0 41651 0 26526 0 313835 0 17327 Schedule J, Part I, Line 1a CASSIA AND ITS AFFILIATES PROVIDE VEHICLE BENEFITS FOR SOME OF ITS OFFICERS AND KEY EMPLOYEES. THE EMPLOYEE IS RESPONSIBLE FOR TRACKING BUSINESS VERSUS PERSONAL USE OF THE VEHICLE. THE PERSONAL USAGE OF THE VEHICLES IS TREATED AS TAXABLE COMPENSATION BY CASSIA AND ITS AFFILIATES. Schedule J, Part I, Line 3 THE CORPORATION RELIED ON THE PARENT ORGANIZATION, CASSIA, TO ESTABLISH THE COMPENSATION OF THE PRESIDENT/CEO. CASSIA USES THE FOLLOWING PRACTICES: INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY AND RECOMMENDATIONS FROM THE CASSIA COMPENSATION COMMITTEE TO THE CASSIA BOARD. Schedule J, Part I, Line 4 THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN PROVIDED BY CASSIA SERVICES: KATHY YOUNGQUIST, CFO - $34,402 MATTHEW KERN, COO - $33,941 ANGELA BROWN, CHRO - $23,310 Schedule J, Part I, Line 6 OFFICERS OF CASSIA SERVICES AND KEY EMPLOYEES OF CASSIA AND ITS AFFILIATES ARE ELIGIBLE TO ACCRUE INCENTIVE BONUSES EACH YEAR THAT ARE CONTINGENT ON PERFORMANCE METRICS AND FINANCIAL GOALS OF THE ORGANIZATION. Schedule J, Part II ALL OFFICERS' COMPENSATION WAS PAID BY CASSIA SERVICES, THE MANAGEMENT SERVICES COMPANY. A CAPITAL TRUST AGENCY 593591394 140542AG6 2017-08-29 53050000 To finance construction of a new senior living campus 0 0 0 A 1250000 0 53050000 3704212 0 0 870967 0 0 37397227 11077594 0 2020 0 0 1 1 A 0 0 0 0 0 0 0 0 0 A 0 1 0 1 1 0 0 0 1 Schedule K, Part IV, Line 2c-08/29/2017 53,050,000 CAPITAL TRUST AGENCY 08/29/2017 53,050,000 CAPITAL TRUST AGENCY - 5 YEAR ANIVERSARY HAS NOT OCCURRED YET. Form 990, Part VI, Section A, Line 3 A RELATED ORGANIZATION, CASSIA SERVICES, MANAGES ITS OWN AFFILIATES, CASSIA, ELIM CARE, INC., AUGUSTANA CARE AND ALL ELIM/AUGUSTANA AFFILIATES. SERVICES PROVIDED INCLUDE FINANCIAL ACCOUNTING, OPERATIONAL OVERSIGHT, HUMAN RESOURCES, INFORMATION TECHNOLOGY, CLINICAL NURSING CONSULTATION, CORPORATE COMPLIANCE, COORDINATED ADVERTISING AND MARKETING, PHILANTHROPY AND NEW BUSINESS DEVELOPMENT. Form 990, Part VI, Section A, Line 6 THE SOLE MEMBER OF THE ORGANIZATION IS ELIM CARE, INC. THE SOLE MEMBER OF ELIM CARE, INC. IS CASSIA. Form 990, Part VI, Section A, Line 7a THE ORGANIZATION'S BOARD OF DIRECTORS ARE APPOINTED BY A MAJORITY VOTE FROM THE BOARD OF DIRECTORS OF THE SOLE MEMBER, ELIM CARE, INC., AT THE ANNUAL MEETING. Form 990, Part VI, Section A, Line 7b ELIM CARE, INC., IS THE SOLE MEMBER OF THE CORPORATION. BOARD MEMBERS OF THE CORPORATION ARE APPOINTED BY THE SOLE MEMBER. DECISIONS OF THE CORPORATION ARE SUBJECT TO APPROVAL BY THE SOLE MEMBER. CERTAIN ACTIONS ARE FURTHER SUBJECT TO APPROVAL BY THE CASSIA BOARD, WHICH IS THE PARENT ORGANIZATION. Form 990, Part VI, Section B, Line 11b THE FORM 990 AND ALL RELATED SCHEDULES WERE PREPARED BY INTERNAL FINANCE STAFF AND REVIEWED BY THE ORGANIZATION'S CFO. THE FORM 990 WAS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS PRIOR TO BEING FILED WITH THE IRS. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION ANNUALLY REQUESTS A CONFLICT OF INTEREST DISCLOSURE FROM EACH BOARD MEMBER, KEY EMPLOYEE AND OFFICER. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMEBERS AND KEY EMPLOYEES. ALL COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT AND DISCLOSURE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE APPROPRIATE LEVEL OF MANAGEMENT OR TO THE BOARD OF DIRECTORS AS OUTLINED IN THE POLICY, BASED ON THE INDIVIDUAL'S POSITION WITHIN THE ORGANIZATION. CONFLICTS ARE DETERMINED AT THE APPROPRIATE LEVEL OF MANAGEMENT OR BY THE BOARD OF DIRECTORS. INDIVIDUALS WITH ACTUAL OR POTENTIAL CONFLICTS WILL ABSTAIN FORM DISCUSSING OR VOTING ON ANY MATTERS RELATING TO THE CONFLICT. ALL PROCEEDING RELATING TO ACTUAL OR POTENTIAL CONFLICTS ARE NOTED IN THE MEETING MINUTES. Form 990, Part VI, Section B, Line 15 THE BOARD OF DIRECTORS ROUTINELY RETAINS THE SERVICES OF A COMPENSATION CONSULTANT TO REVIEW THE CURRENT WAGE AND BENEFIT LEVELS OF SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. THE COMPENSATION COMMITTEE USES THIS INFORMATION TO MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 TRANSFER FROM RELATED PARTIES: $4,433. CASSIA 7171 OHMS LANE EDINA MN 55439 831758728 PARENT CO/FUND RAISING MN 501(C)(3) 12 N/A 0 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 411806946 MANAGEMENT SERVICES MN 501(C)(3) 12 CASSIA 0 ELIM CARE INC 7171 OHMS LANE EDINA MN 55439 411694818 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 CASSIA 0 AUGUSTANA CARE 7171 OHMS LANE EDINA MN 55439 411728753 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 7 CASSIA 0 PIONEER HOUSE ASSISTED LIVING INC 7171 OHMS LANE EDINA MN 55439 411927112 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 NEW HARMONY CARE CENTER INC 7171 OHMS LANE EDINA MN 55439 411821882 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 COUNTRY MEADOWS OF MILACA INC 7171 OHMS LANE EDINA MN 55439 201723948 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 LAKE RIDGE CARE CENTER OF BUFFALO INC 7171 OHMS LANE EDINA MN 55439 200507069 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 PARK TERRACE ASSISTED LIVING INC 7171 OHMS LANE EDINA MN 55439 204063752 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 EVANGELICAL RETIREMENT HOMES INC 7171 OHMS LANE EDINA MN 55439 420868449 HEALTH CARE FACILITIES/SERVICES IA 501(C)(3) 10 ELIM CARE INC 0 VILLAGE ASSISTED LIVING INC 7171 OHMS LANE EDINA MN 55439 262086933 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 BAPTIST HOME INC 7171 OHMS LANE EDINA MN 55439 450232943 HEALTH CARE FACILITIES/SERVICES ND 501(C)(3) 10 ELIM CARE INC 0 THE BAPTIST APARTMENTS INC 7171 OHMS LANE EDINA MN 55439 450359794 HEALTH CARE FACILITIES/SERVICES ND 501(C)(3) PF ELIM CARE INC 0 ELIM SHORES INC 7171 OHMS LANE EDINA MN 55439 411625095 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 CORNERSTONE ASSISTED LIVING OF PLYMOUTH INC 7171 OHMS LANE EDINA MN 55439 412013927 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 HAVEN HOMES INC 7171 OHMS LANE EDINA MN 55439 416045816 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 NEWTON VILLAGE INC 7171 OHMS LANE EDINA MN 55439 200044030 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 ELIM HOMES INC 7171 OHMS LANE EDINA MN 55439 411539761 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM CARE INC 0 REDEEMER RESIDENCE INC 7171 OHMS LANE EDINA MN 55439 410711597 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM HOMES INC 0 PARK VIEW CARE CENTER 7171 OHMS LANE EDINA MN 55439 410855707 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 ELIM HOMES INC 0 ELIM CHILDREN'S CENTER INC 7171 OHMS LANE EDINA MN 55439 411974507 CHILD DAYCARE MN 501(C)(3) 10 ELIM CARE INC 0 ELIM CARE FOUNDATION 7171 OHMS LANE EDINA MN 55439 411694817 CHARITABLE FOUNDATION MN 501(C)(3) 12 ELIM CARE INC 0 COMMUNITY HEALTH FOUNDATION OF WRIGHT COUNTY 7171 OHMS LANE EDINA MN 55439 363546789 CHARITABLE FOUNDATION MN 501(C)(3) PF ELIM CARE INC 0 APPLE VALLEY VILLA APARTMENTS 7171 OHMS LANE EDINA MN 55439 311608691 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 AUGUSTANA CARE FOUNDATION 7171 OHMS LANE EDINA MN 55439 411360678 CHARITABLE FOUNDATION MN 501(C)(3) 12 AUGUSTANA CARE 0 AUGUSTANA CHAPEL VIEW HOMES INC 7171 OHMS LANE EDINA MN 55439 410693953 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 AUGUSTANA COMMUNITY PARTNERS 7171 OHMS LANE EDINA MN 55439 411783680 HOME HEALTH CARE SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 AUGUSTANA HEALTH CARE CENTER OF APPLE VALLEY 7171 OHMS LANE EDINA MN 55439 311608696 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 AUGUSTANA HOME OF HASTINGS 7171 OHMS LANE EDINA MN 55439 311572624 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 AUGUSTANA APARTMENTS OF HASTINGS 7171 OHMS LANE EDINA MN 55439 311608701 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 AUGUSTANA CARE 0 BROOKSIDE SENIOR LIVING 7171 OHMS LANE EDINA MN 55439 410871848 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 N/A 0 OPEN CIRCLE ADULT DAY CENTER 7171 OHMS LANE EDINA MN 55439 411424801 ADULT DAYCARE MN 501(C)(3) 10 AUGUSTANA CARE 0 ELIM PREFERRED SERVICES 7171 OHMS LANE EDINA MN 55439 411681856 MEDICAL SALES MN ELIM CARE INC C 0 0 PREFERRED SENIOR SERVICES INC 7171 OHMS LANE EDINA MN 55439 411942480 MANAGEMENT SERVICES MN ELIM CARE INC C 0 0 AUGUSTANA SENIOR DEVELOPMENT 7171 OHMS LANE EDINA MN 55439 264136110 CONSULTING MN AUGUSTANA CARE C 0 0 0 0 1 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 1