2025-11-13T09:32:27-07:00 2024-12-31 990 2024-01-01 411806946 CASSIA SERVICES CASS 9528555000 7171 OHMS LANE EDINA MN 55439 KATHY YOUNGQUIST CFO 9528555000 2025-11-13 1 2024 2025-03-06 01:10:19Z MATTHEW KERN 7171 OHMS LANE EDINA MN 55439 37933216 0 X WWW.CASSIALIFE.ORG X 1995 MN TO PROVIDE MANAGEMENT SERVICES TO CASSIA AND ITS AFFILIATES. 5 5 296 5 865244 0 0 0 15977341 18105004 99624 155360 7067656 9023052 23144621 27283416 0 0 0 0 16418696 18535649 0 0 0 6468459 7097327 22887155 25632976 257466 1650440 24023484 33800333 21977961 30099959 2045523 3700374 TO PROVIDE SUPPORT TO ITS BENEFICIARY ORGANIZATIONS THAT PROVIDE HEALTH CARE, HOUSING, AND COMMUNITY SERVICES FOR THE ELDERLY. 0 0 19329538 0 16975311 MANAGEMENT SERVICES: CASSIA SERVICES PROVIDES MANAGEMENT AND SUPPORT TO AUGUSTANA CARE AND ELIM CARE INC. AND THEIR AFFILIATES AND PARTIALLY OWNED COMPANIES. THESE SERVICES INCLUDE OPERATIONAL OVERSIGHT, HUMAN RESOURCES, FINANCIAL ACCOUNTING, INFORMATION TECHNOLOGY, CLINICAL AND DIETARY CONSULTATION, FUNDRAISING, NEW BUSINESS DEVELOPMENT, LONG RANGE STRATEGIC PLANNING, AND MARKETING AND PROMOTION FOR ALL AUGUSTANA CARE AND ELIM CARE INC. AFFILIATED ENTITIES. THESE AFFILIATED ENTITIES PROVIDE SERVICES TO OLDER ADULTS AND OTHERS IN NEED THROUGH LONG-TERM AND TRANSITIONAL HEALTH CARE, THERAPY SERVICES, SENIOR HOUSING, ADULT DAY PROGRAMS, AND OTHER COMMUNITY-BASED SERVICES IN MINNESOTA, COLORADO, IOWA, FLORIDA AND NORTH DAKOTA. 4466861 0 9050638 PHARMACY SERVICES: A&E PHARMACY, A NONPROFIT LIMITED LIABILITY COMPANY, WAS FORMED IN FY 2018 TO PROVIDE PHARMACY AND CONSULTING SERVICES TO AUGUSTANA CARE AND ELIM CARE INC.'S RELATED NURSING FACILITIES, ASSISTED LIVING FACILITIES, MEMORY CARE FACILITIES, AND HOME AND COMMUNITY-BASED PROGRAMS. THE PHARMACY ALSO PROVIDES SERVICES TO UNRELATED COMPANIES MANAGED BY AN AFFILIATE OF CASSIA SERVICES. 0 0 0 23796399 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 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 1 1 0 0 0 1 52 0 1 296 1 1 1 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 MN X KATHY YOUNGQUIST 9528555000 7171 OHMS LANE EDINA MN 55439 ROBERT DAHL PRESIDENT/CEO 1.70 38.3 X 684664 0 137532 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 1.7 38.3 X 487791 0 96215 MATTHEW KERN CHIEF OPERATING OFFICER 1.7 38.3 X 383964 0 103563 KATHY KOPP CHIEF STRATEGIC OFFICER 1.7 38.3 X 332589 0 105002 JEFFREY WIPF VP OF INFORMATION TECHNOLOGY 1.7 38.3 X 302261 0 77269 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 1.7 38.3 X 280679 0 83403 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 1.7 38.3 X 278093 0 62508 PAUL LIBBON VP OF OPERATIONS 1.7 38.3 X 259695 0 53103 DAVID SAEMROW VP OF MARKETING AND PUBLIC RELATIONS 1.7 38.3 X 219900 0 61669 MARY YAEGER REGIONAL DIRECTOR 0 40 X 227927 0 53382 CUI LI VP OF FINANCE 20 20 X 194862 0 42365 CINDY MORRIS DIRECTOR 0.25 0.25 X 0 0 0 NIKKI WEBER DANIELS CHAIR AND DIRECTOR 0.25 0.25 X X 0 0 0 CHARLES PARKS VICE CHAIR AND DIRECTOR 0.25 0.25 X X 0 0 0 PAUL ANDERSON DIRECTOR (THROUGH MARCH) 0.25 0.25 X 0 0 0 PATRICK NUSS DIRECTOR 0.25 0.25 X 0 0 0 JON ADDINGTON SECRETARY 0.25 0.25 X X 0 0 0 3652425 0 876011 59 0 1 0 PROCARE HR CORPORATION III 401 N 3RD ST SUITE 600 MINNEAPOLIS MN 55401 EMPLOYEE HIRING AND TRAINNING 2673071 INTEGRATED PHARMACY SOLUTIONS LLC POB 32441 FRIDLEY MN 55432 PHARMACY CONSULTING MANAGEMENT SERVICES 1182756 WORLDWIDE HEALTHSTAFF ASSOCIATIONS 9101 KINGS PARADE BLVD SUITE 100 CHARLOTTE NC 28273 INTERNATIONAL NURSE RECRUITMENT 481860 KRONOS INC PO BOX 743208 ATLANTA GA 30374 PAYROLL SOFTWARE 449019 CLIFTONLARSONALLEN LLP PO BOX 743208 ATLANTA GA 30374 AUDITING AND CONSULTING 446325 25 0 0 0 0 0 0 0 0 CENTRAL OFFICE FEE 561000 16384089 16384089 0 0 MANAGEMENT FEE 561000 1484061 591222 892839 0 PHARMACIST CONSULTING 621399 236854 236854 0 0 0 0 0 0 18105004 95508 0 0 95508 13853 0 0 13853 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 78087 0 32088 0 45999 45999 0 0 45999 0 0 0 0 0 0 0 0 0 0 0 0 19431496 10617712 8813784 8813784 0 0 EMPLOYEE WELLNESS SUPPORT FROM MEDICAL INSURANCE COMPANY AND OTHER MISCELLANEOUS INCOME 900099 236863 0 0 236863 NEXTGEN PHARM, LLC - PHARMACY OPERATIONS (K-1 EQUITY-METHOD INVESTMENT) 456110 -27595 0 -27595 0 0 0 0 0 209268 27283416 26025949 865244 392223 X 0 0 0 0 0 0 0 0 3036002 3036002 0 0 0 0 0 0 12739414 12678916 60498 0 877867 876739 1128 0 444955 440461 4494 0 1437411 1432974 4437 0 0 0 0 0 48652 48652 0 0 24532 14677 9855 0 0 0 0 0 0 0 968 968 0 0 2999241 1469232 1530009 0 71521 33538 37983 0 566111 468141 97970 0 311053 298360 12693 0 0 0 0 0 316441 316441 0 0 568566 553494 15072 0 0 0 0 0 156669 156570 99 0 390776 390776 0 0 0 0 0 0 1083210 1083210 0 0 162035 162035 0 0 SUPPLIES 161997 161997 0 0 MEMBERSHIP DUES & SUBSCRIPTION 86531 78542 7989 0 BAD DEBTS 63351 0 63351 0 LICENSES 42255 38485 3770 0 43418 56189 -12771 0 25632976 23796399 1836577 0 3610025 939808 3245746 1659728 1434402 735552 605513 2061649 2731395 15248928 8244900 7331535 7004028 0 0 0 0 8624995 17839441 24023484 33800333 6808684 7914210 6182142 6001994 325504 497382 8661631 15686373 21977961 30099959 X 2045523 3700374 0 0 2045523 3700374 24023484 33800333 X 1650440 38337 0 0 0 -33926 X 0 1 X 1 0 X X 2 AUGUSTANA CARE 411728753 7 1 8087583 0 ELIM CARE INC 411694818 10 1 8254506 0 2 16342089 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1337225 1337225 0 5478220 1590267 3887953 0 125521 61356 64165 0 8307962 6593277 1714685 0 0 0 0 7004028 DUE FROM AFFILIATES 15057959 DEFERRED COMPENSATION 862980 RIGHT OF USE OPERATING LEASE 838500 OTHER RECEIVABLES 404104 BOND SERVICE FUND 239546 BOND RESERVE FUND 204802 EQUITY METHOD INVESTMENT IN NEXTGEN LLC (55%) 231550 17839441 0 DUE TO AFFILIATES 13902282 DEFERRED COMPENSATION 910222 OPERATING LEASE 873869 15686373 X Schedule D, Part X, Line 2 CASSIA SERVICES AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND STATE CORPORATE INCOME TAXES UNDER SECTION 501 (C) (3) AND APPLICABLE STATE CODES. THE CORPORATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE CORPORATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEAPARDIZE ITS TAX-EXEMPT STATUS. THE CORPORATION 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. X 1 1 X X X X 0 1 0 0 0 1 1 0 0 ROBERT DAHL PRESIDENT/CEO 588985 0 76959 0 18721 0 116567 0 20965 0 822197 0 57020 0 KATHY YOUNGQUIST CHIEF FINANCIAL OFFICER 351411 0 12030 0 124350 0 75355 0 20860 0 584006 0 112369 0 MATTHEW KERN CHIEF OPERATING OFFICER 346303 0 36869 0 792 0 74517 0 29046 0 487527 0 0 0 KATHY KOPP CHIEF STRATEGIC OFFICER 273597 0 56962 0 2030 0 77759 0 27243 0 437591 0 27386 0 ANGELA BROWN CHIEF HUMAN RESOURCE OFFICER 231448 0 8151 0 41080 0 53111 0 30291 0 364081 0 22384 0 SHARON WILSON CHIEF CLINICAL AND COMPLIANCE OFFICER 242833 0 30829 0 4431 0 52963 0 9545 0 340601 0 22842 0 JEFFREY WIPF VP OF INFORMATION TECHNOLOGY 189050 0 6768 0 106443 0 44192 0 33076 0 379529 0 88796 0 PAUL LIBBON VP OF OPERATIONS 237858 0 8067 0 13771 0 51276 0 1827 0 312799 0 0 0 MARY YAEGER REGIONAL DIRECTOR 209219 0 7427 0 11281 0 24980 0 28402 0 281309 0 0 0 DAVID SAEMROW VP OF MARKETING AND PUBLIC RELATIONS 191798 0 26072 0 2030 0 42820 0 18849 0 281569 0 19317 0 CUI LI VP OF FINANCE 174710 0 8122 0 12029 0 38361 0 4004 0 237226 0 0 0 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. A CITY OF MILACA MINNESOTA 416005370 2019-02-21 7000000 PURCHASE OF NEW OFFICE BUILDING 0 0 0 A 810000 0 7000000 0 0 0 140000 0 0 6615000 245000 0 2019 0 0 1 1 A 0 0 0 0 0 0 0 0 0 1 A 0 0 1 1 1 0 0 0 1 A 1 Schedule K, Part IV, Line 2c-02/21/2019 7,000,000 CITY OF MILACA MINNESOTA DURING THE 2024 TAX YEAR, THE ORGANIZATION ENGAGED THE ARBITRAGE GROUP, INC. TO PERFORM THE REQUIRED ARBITRAGE REBATE COMPUTATION FOR ITS TAX-EXEMPT BOND ISSUE. THE CALCULATION, COMPLETED ON 2/1/2024, DETERMINED THAT NO REBATE PAYMENT WAS DUE. ACCORDINGLY, NO FORM 8038-T WAS FILED. THE NEXT ARBITRAGE REBATE COMPUTATION DATE WILL BE IN 2029. Form 990, Part VI, Section A, Line 6 THE SOLE MEMBER OF THE ORGANIZATION IS CASSIA. Form 990, Part VI, Section A, Line 7a THE ORGANIZATIONS BOARD OF DIRECTORS ARE APPOINTED BY AUGUSTANA CARE AND ELIM CARE, INC. EACH APPOINT AN EQUAL NUMBER OF DIRECTORS. SUCH APPOINTMENT ARE MADE BY EACH ORGANIZATIONS' RESPECTIVE BOARD OF DIRECTORS. Form 990, Part VI, Section A, Line 7b DECISIONS OF THE CASSIA SERVICES BOARD ARE SUBJECT TO APPROVAL BY THE CASSIA BOARD (PARENT COMPANY). 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 CASSIA 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 IX, Line 11g $1,529,609 REFLECTS MANAGEMENT FEES PAID TO INTEGRATED PHARMACY SOLUTIONS LLC , WHICH PROVIDES DAY-TO-DAY OPERATIONAL MANAGEMENT AND ADMINISTRATIVE OVERSIGHT FOR A&E PHARMACY LLC, A PHARMACY COMPANY OWNED BY THE ORGANIZATION. THE REMAINING $1,469,631 CONSISTS OF OTHER CONSULTING AND CONTRACTED SERVICE COSTS FOR PROGRAM, STRATEGIC, AND TECHNOLOGY SUPPORT NOT CLASSIFIED ELSEWHERE. Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS WERE AS FOLLOWS: $7,012 CONTRIBUTIONS TRANSFERRED FROM CASSIA (A RELATED ORGANIZATION); $27,595 EQUITY-METHOD LOSS FROM NEXTGEN LLC REPORTED ON FORM 990 BUT NOT IN AUDITED CONSOLIDATED FINANCIAL STATEMENT; ($68,533) EXCLUSION OF NEXTGEN LLC'S NET ASSETS. A&E PHARMACY LLC 1265 GREY FOX ROAD SUITE 300 ARDEN HILLS MN 55112 824736177 PHARMACY SERVICES MN 19740051 4096030 CASSIA SERVICES A&E CARE PROPERTIES LLC 7171 OHMS LANE EDINA MN 55439 832946271 REAL ESTATE HOLDINGS MN 13853 7211907 CASSIA SERVICES A&E HEALTH LLC 7171 OHMS LANE EDINA MN 55439 932635117 PHARMACEUTICAL CONSULTING SERVICES MN 0 4509 CASSIA SERVICES CASSIA 7171 OHMS LANE EDINA MN 55439 831758728 PARENT CO/FUND RAISING 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 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 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 NEXTGEN PHARM LLC 7171 OHMS LANE EDINA MN 55439 883718118 MANAGEMENT AND PHARMACY SERVICES MN CASSIA SERVICES Unrelated 55 55 0 0 0 0.55 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 1 0 0 1 0 0 0 0 1 0 1 1 1 1 1 1 0 0 NEXTGEN PHARM LLC b 146300 DURING THE TAX YEAR, CASSIA SERVICES MADE A CAPITAL CONTRIBUTION OF $146,300 TO NEXTGEN LLC, A 55%-OWNED RELATED ORGANIZATION. LIFE-TO-DATE CONTRIBUTIONS TO NEXTGEN TOTAL $231,550. THE FUNDS WERE CONTRIBUTED TO SUPPORT NEXTGEN'S OWNERSHIP OBLIGATIONS AND WORKING CAPITAL NEEDS IN ITS THREE JOINT VENTURES WITH UNRELATED OUTSIDE PARTIES THAT PROVIDE PHARMACY SERVICES.