2025-11-11T13:23:18-07:00 2024-12-31 990 2024-01-01 810754064 ELIM SENIOR HOUSING INC ELIM 9528555000 7171 Ohms Lane Edina MN 55439 Kathy Youngquist CFO 9528555009 2025-10-15 1 2024 2025-03-06 01:10:19Z TRINITY SPRINGS ROBERT DAHL 7171 OHMS LANE EDINA MN 55439 11666972 0 X www.cassialife.org X 2015 FL TO PROVIDE HEALTH CARE, HOUSING, AND COMMUNITY SERVICES FOR THE ELDERLY. 5 5 182 68 0 0 0 0 10532982 11236022 158013 184268 169576 246682 10860571 11666972 0 0 0 0 4151644 4626668 0 0 0 7327294 7264431 11478938 11891099 -618367 -224127 41423887 40408075 54427076 53322546 -13003189 -12914471 TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS IN THE SPIRIT OF CHRIST'S LOVE. 0 0 10595709 0 11666972 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 10595709 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 17 0 1 182 1 0 0 0 0 0 0 0 0 X 5 5 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 1.5 38.5 X 0 684664 137532 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 1.5 38.5 X 0 487791 96215 MATTHEW KERN CHIEF OPERATING OFFICER 1.5 38.5 X 0 383964 103563 KATHY KOPP CHIEF STRATEGIC OFFICER 1.5 38.5 X 0 332589 105002 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 1.5 38.5 X 0 280679 83403 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 1.5 38.5 X 0 278093 62508 NANCY POWELL MARKETING MANAGER 40 0 X 109929 0 0 NIKKI WEBER DANIELS CHAIRPERSON 0.25 0.25 X X 0 0 0 MICHAEL ADERINKOMI VICE CHAIRPERSON & DIRECTOR 0.25 0.25 X X 0 0 0 JON ADDINGTON SECRETARY 0.25 0.25 X X 0 0 0 PAT NUSS MEMBER 0.25 0.25 X 0 0 0 LORES VLAMINCK MEMBER 0.25 0.25 X 0 0 0 109929 2447780 588223 1 0 1 0 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 MANAGEMENT SERVICES 230576 YOUR KEY TO SENIOR LIVING OPTIONS LLC 3351 HANANWOOD TERRACE THE VILLAGES FL 32163 MARKETING CONSULTING 134367 2 0 ASSISTED LIVING REVENUE11236022 623311 11236022 11236022 0 0 11236022 0 0 0 0 184268 0 0 184268 0 0 0 0 11975 0 0 0 11975 0 11975 11975 0 0 0 0 COMMUNITY REVENUE FEE 900099 149900 149900 0 0 HOUSEKEEPING REVENUE 900099 47320 47320 0 0 STORAGE SPACE REVENUE 900099 13525 13525 0 0 23962 23962 0 0 234707 11666972 11482704 0 184268 0 0 0 3999375 3498084 501291 0 47279 41353 5926 0 284940 249225 35715 0 295074 258089 36985 0 230576 0 230576 0 163 0 163 0 19843 19843 0 0 0 0 0 39233 39233 0 423650 235559 188091 0 36192 36192 0 46302 46 46256 0 67055 67055 0 0 0 316338 316338 0 26707 13686 13021 0 0 0 4335 3553 782 0 2961113 2961113 0 0 0 1567077 1567077 0 683516 683516 0 FOOD 512227 512227 0 0 SUPPLIES 170327 155949 14378 0 BUILDING AND EQUIPMENT REPAIRS 99894 99894 0 0 59883 59883 0 11891099 10595709 1295390 0 237904 385949 5907 138384 1675 2238 42979991 9118764 35140158 33861227 6038243 6020277 41423887 40408075 1567945 1590669 50203987 49571424 11900 18750 2643244 2141703 54427076 53322546 X -13011424 -12945070 8235 30599 -13003189 -12914471 41423887 40408075 X -224127 -3088 0 0 0 315933 X 0 1 X 1 0 X 32325 626477 0 0 0 658802 5107524 5572366 8881987 10532982 11236022 41330881 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5139849 6198843 8881987 10532982 11236022 41989683 0 0 0 0 0 0 933848 298188 0 0 0 1232036 933848 298188 0 0 0 1232036 40757647 147840 114434 134116 172681 184268 753339 0 0 0 0 0 0 147840 114434 134116 172681 184268 753339 0 0 0 0 0 0 56252 92395 171986 154908 234707 710248 5343941 6405672 9188089 10860571 11654997 43453270 0.93797 0.89755 0.01734 0.01705 X Schedule A, Part III, Line 12 OTHER INCOME INCLUDES: COMMUNITY FEE REVENUE: 2024 $149,900 2023 $105,600, 2022 $138,650, 2021 $80,525, 2020 $39,000; STORAGE SPACE: 2024 $13,525, 2023 $7,119, 2022 $5,732, 2021 $4,124; PET REVENUE: 2024 $4,800 2023 $2,063, 2022 $3,500, 2021 $4,500; MAINTENANCE REVENUE: 2024 $8,225, 2023 $5,863, 2022 $13,044, 2021 $1,496, 2020 $3,022; MISCELLANOUS REVENUE: 2024 $6,675, 2023 $36,326, 2022 $11,061, 2021 $1,750, 2020 $5,058. 0 1 X 0 1786424 1786424 0 38956414 7607117 31349297 0 0 0 0 0 2237153 1511647 725506 0 0 0 0 33861227 FUNDS HELD BY TRUSTEE 6020277 6020277 0 DUE TO AFFILIATES 2141703 2141703 X 11533437 3088 0 0 0 3088 11530349 0 136623 136623 11666972 11739246 0 0 0 46075 46075 11693171 13660 184268 197928 11891099 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 ELIM CARE, INC. 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. 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:$184,268, NET ASSETS RELEASED FROM RESTRICTION -$1,570, MEAL REVENUE -$46,075. Schedule D, Part XII, Line 2d MEAL REVENUE $46,075. Schedule D, Part XII, Line 4b BOND RESERVE INTEREST INCOME: $184,268. X 1 1 X X X X 0 1 0 0 0 0 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. A CAPITAL TRUST AGENCY 593591394 140542AG6 2017-08-29 53050000 To finance construction of a new senior living campus 0 0 0 A 1950000 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 8/29/2017 53,050,000 CAPITAL TRUST AGENCY - 5 YEAR ANNIVERSARY 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 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 TRANSFERS FROM RELATED PARTIES: $315,933. 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 N/A 0 ELIM CARE INC 7171 OHMS LANE EDINA MN 55439 411694818 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) 10 N/A 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 N/A 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