2025-11-10T10:13:46-07:00 2024-12-31 990 2024-01-01 311608691 APPLE VALLEY VILLA APARTMENTS APPL 9528555000 7171 Ohms Lane Edina MN 55439 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 9528555000 2025-11-10 1 2024 2025-03-06 01:10:19Z MATTHEW KERN 7171 OHMS LANE EDINA MN 55439 6433210 0 X www.cassialife.org X 1997 MN TO PROVIDE HEALTH CARE, HOUSING AND COMMUNITY SERVICES FOR THE ELDERLY. 6 6 116 16 0 0 0 0 5626922 6115754 8376 9681 229719 307775 5865017 6433210 0 0 0 0 2886334 3066423 0 0 0 2951076 3046413 5837410 6112836 27607 320374 11457533 11162393 12506780 12290054 -1049247 -1127661 TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS IN THE SPIRIT OF CHRIST'S LOVE. 0 0 4829414 0 6104606 APPLE VALLEY VILLA APARTMENTS WAS ORGANIZED FOR THE PURPOSE OF OPERATING AN ASSISTED LIVING FACILITY FOR THE ELDERLY. IT IS LOCATED IN APPLE VALLEY, MINNESOTA AND HAS 208 UNITS. 0 0 0 4829414 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 116 1 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X KATHY YOUNGQUIST CASSIA SERVICES 9528555000 7171 Ohms Lane Edina MN 55439 ROBERT DAHL PRESIDENT/CEO 0.72 39.28 X 0 684664 137532 MATTHEW KERN CHIEF OPERATING OFFICER 0.72 39.28 X 0 487791 96215 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 0.72 39.28 X 0 383964 103563 KATHY KOPP CHIEF STRATEGIC OFFICER 0.72 39.28 X 0 332589 105002 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 0.72 39.28 X 0 280679 83403 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 0.72 39.28 X 0 278093 62508 CINDY MORRIS VICE-CHAIRPERSON & DIRECTOR 0.25 0.25 X X 0 0 0 ERIK ELLINGSON TREASURER & DIRECTOR 0.25 0.25 X X 0 0 0 CHARLES PARKS SECRETARY AND DIRECTOR 0.25 0.25 X X 0 0 0 JERRY NYE CHAIR & DIRECTOR 0.25 0.25 X 0 0 0 SCOTT RAMSDALE DIRECTOR 0.25 0.25 X 0 0 0 MICHELENE VERLAUTZ DIRECTOR 0.25 0.25 X 0 0 0 0 2447780 588223 0 0 1 0 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 MANAGEMENT SERVICES 335127 1 0 ASSISTED/INDEPENDENT LIVING REVENUE 623311 6104606 6104606 0 0 RENTAL REVENUE 531120 11148 11148 0 0 0 0 0 0 6115754 9681 0 0 9681 0 0 0 0 0 0 0 0 0 0 0 0 TELEPHONE AND CABLE REVENUE 517110 71120 0 0 71120 HOUSEKEEPING REVENUE 561720 53269 0 0 53269 GARAGE/PARKING REVENUE 812930 36023 0 0 36023 147363 0 0 147363 307775 6433210 6115754 0 317456 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2557943 2076373 481570 0 38296 31086 7210 0 285793 231988 53805 0 184391 149677 34714 0 335127 0 335127 0 7251 0 7251 0 20601 0 20601 0 0 0 0 0 0 0 0 0 0 0 30404 1124 29280 0 17023 0 17023 0 68511 0 68511 0 58792 0 58792 0 0 0 0 0 645711 571129 74582 0 5488 3804 1684 0 0 0 0 0 7045 3189 3856 0 403223 403223 0 0 0 0 0 0 670018 670018 0 0 133263 133263 0 0 FOOD 311547 311547 0 0 SUPPLIES 158868 151932 6936 0 BUILDING AND EQUIPMENT REPAIRS 86874 86874 0 0 PROVISION FOR UNCOLLECTIBLE ACCOUNTS 29546 0 29546 0 57121 4187 52934 0 6112836 4829414 1283422 0 641596 418684 0 0 0 0 297053 335539 0 0 0 0 0 0 0 0 9531 9838 18629280 10244251 8636783 8385029 0 0 0 0 0 0 0 0 1872570 2013303 11457533 11162393 332407 411257 122399 139224 11362425 11053429 593241 570548 96308 115596 12506780 12290054 X -1756026 -1813943 706779 686282 -1049247 -1127661 11457533 11162393 X 320374 0 0 0 0 -398788 X 0 1 X 1 0 X 271349 972 29776 0 0 302097 4939039 4770440 5523754 5626922 6115754 26975909 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5210388 4771412 5553530 5626922 6115754 27278006 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27278006 2291 628 2551 8376 9681 23527 0 0 0 0 0 0 2291 628 2551 8376 9681 23527 0 0 0 0 0 0 567610 505113 502796 229719 307775 2113013 5780289 5277153 6058877 5865017 6433210 29414546 0.92736 0.91921 0.00080 0.00059 X Schedule A, Part III, Line 12 DIETARY INCOME FROM TENANTS: 2024 $0; 2023 $0; 2022 $294,236; 2021 $281,876; 2020 $362,337. MICELLANEOUS INCOME FROM TENANTS: 2024 $147,363; 2023 $72,601; 2022 $67,604; 2021 $69,946; 2020 $45,200. HOUSEKEEPING INCOME FROM RESIDENTS: 2024 $53,269; 2023 $49,353; 2022 $50,312; 2021 $70,061; 2020 $97,521. TELEPHONE INCOME FROM RESIDENTS: 2024 $71,120; 2023 $75,134; 2022 $90,644; 2021 $83,229; 2020 $62,552. GARAGE/PARKING INCOME FROM TENANTS: 2024 $36,023; 2023 $32,631; 2022 $0; 2021 $0; 2020 $0. 0 1 X 0 1284848 1284848 0 14965713 8428648 6537065 0 0 0 0 0 2261110 1697994 563116 0 117609 117609 0 8385029 CASH - SECURITY DEPOSITS 147918 OTHER RECEIVABLE - MISCELLAENOUS 43541 DUE FROM AFFILIATES 60 ESCROW DEPOSIT - TAX/INSURANCE 282445 ESCROW DEPOSIT - RESIDUAL RECEIPTS 638217 ESCROW DEPOSIT - RESERVE FOR REPLACEMENT 901122 2013303 0 ACCRUED INTEREST PAYABLE-S.T.-UNRELATED 31420 DUE TO-AFFILIATES 84176 115596 X 6692510 0 0 0 268981 268981 6423529 0 9681 9681 6433210 6361321 0 0 0 248485 248485 6112836 0 0 0 6112836 Schedule D, Part IV, Line 2b SECURITY DEPOSITS ARE REQUIRED FOR THE ORGANIZATION'S TENANTS AND INCLUDE RESERVED APARTMENTS IF AMOUNTS ARE PAID BEFORE THE TENANT ACTUALLY MOVES IN. Schedule D, Part X, Line 2 AUGUSTANA CARE AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND MINNESOTA 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 THE EVALUATION OF 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. AUGUSTANA CARE 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 2d $248,484 FOR RESIDENT MEALS - RECORDED WITH EXPENSE & $20,497 RECORDED WITH NET ASSETS ON THE 990 Schedule D, Part XI, Line 4b Interest & Dividend Income - $9,681 - listed as other income on the audit Schedule D, Part XII, Line 2d $248,484 for Resident Meal Revenue - recorded with expense on the 990 X 1 1 X X X X 0 1 0 0 0 1 1 0 0 ROBERT DAHL PRESIDENT/CEO 0 588985 0 76959 0 18721 0 116567 0 20965 0 822197 0 57020 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 0 351411 0 12030 0 124350 0 75355 0 20860 0 584006 0 112369 MATTHEW KERN CHIEF OPERATING OFFICER 0 346303 0 36869 0 792 0 74517 0 29046 0 487527 0 0 KATHY KOPP CHIEF STRATEGIC OFFICER 0 273597 0 56962 0 2030 0 77759 0 27243 0 437591 0 27386 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 0 231448 0 8151 0 41080 0 53111 0 30291 0 364081 0 22384 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 0 242833 0 30829 0 4431 0 52963 0 9545 0 340601 0 22842 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 - $9,670 MATTHEW KERN, COO - $35,639 ANGELA BROWN, CHRO - $24,284 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. 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 AUGUSTANA CARE. THE SOLE MEMBER OF AUGUSTANA CARE 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, AUGUSTANA CARE AT THE ANNUAL MEETING. 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 MEMBERS AND KEY EMPLOYEES. ALL COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT AND TO DISCLOSE 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 FROM DISCUSSING OR VOTING ON ANY MATTERS RELATING TO THE CONFLICT. ALL PROCEEDINGS 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 OTHER CHANGES IN NET ASSETS WERE AS FOLLOWS: TRANSFER FROM AFFILIATES $1,212, TRANSFERS TO AFFILIATES $400,000 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 ELIM SENIOR HOUSING INC 7171 OHMS LANE EDINA MN 55439 810754064 HEALTH CARE FACILITIES/SERVICES FL 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 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 INC 7171 Ohms Lane Edina MN 55439 411681856 MEDICAL SALES MN N/A C 0 0 PREFERRED SENIOR SERVICES INC 7171 Ohms Lane Edina MN 55439 411942480 MANAGEMENT SERVICES MN N/A C 0 0 AUGUSTANA SENIOR DEVELOPMENT 7171 Ohms Lane Edina MN 55439 264136110 CONSULTING MN N/A C 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 1 1