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Nonprofiteer
← OPEN CIRCLE ADULT DAY CARE

Form 990 for tax year 2023

Filed by OPEN CIRCLE ADULT DAY CARE.

Totals

Total revenue
$2,293,455
Total expenses
$2,045,440
Contributions and grants received
$0
Grants paid
$1,145
Program service revenue
$2,291,472
Investment income
$20
Other revenue
$1,963
Total assets, end of year
$1,847,957
Total liabilities, end of year
$1,405,639
Net assets or fund balances, end of year
$442,318
Program services expenses (Part IX)
$1,383,461
Management and general expenses
$661,979
Fundraising expenses
$0
Program service expenses (Part III)
$1,383,461

Program services were 67.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ADULT DAY SERVICES

    total $2,291,472 · related or exempt $2,291,472 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $20 · related or exempt $0 · unrelated business $0 · excluded $20

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11d · All other revenue

    total $1,963 · related or exempt $0 · unrelated business $0 · excluded $1,963

  • 11e · Other revenue, total

    $1,963

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $1,145 · program services $1,145

  • 7 · Other salaries and wages

    total $1,149,201 · program services $775,677 · management and general $373,524

  • 8 · Pension plan contributions

    total $18,679 · program services $12,608 · management and general $6,071

  • 9 · Other employee benefits

    total $120,483 · program services $81,322 · management and general $39,161

  • 10 · Payroll taxes

    total $74,424 · program services $50,234 · management and general $24,190

  • 11b · Fees: legal

    total $137,488 · management and general $137,488

  • 11c · Fees: accounting

    total $3,592 · management and general $3,592

  • 11d · Fees: lobbying

    total $1,102 · management and general $1,102

  • 11g · Fees: other

    total $259,486 · program services $243,347 · management and general $16,139

  • 12 · Advertising and promotion

    total $5,547 · management and general $5,547

  • 13 · Office expenses

    total $18,630 · management and general $18,630

  • 14 · Information technology

    total $9,275 · management and general $9,275

  • 16 · Occupancy

    total $64,965 · program services $64,965

  • 17 · Travel

    total $61,070 · program services $61,600 · management and general -$530

  • 19 · Conferences, conventions and meetings

    total $5,400 · program services $2,938 · management and general $2,462

  • 22 · Depreciation, depletion and amortization

    total $23,249 · program services $23,249

  • 23 · Insurance

    total $26,519 · program services $26,519

  • 24a · Other expenses: SUPPLIES

    total $39,495 · program services $33,254 · management and general $6,241 · fundraising $0

  • 24b · Other expenses: LICENSES

    total $4,538 · program services $0 · management and general $4,538 · fundraising $0

  • 24c · Other expenses: MEMBERSHIP DUES & SUBSCRIPTIONS

    total $9,573 · program services $1,621 · management and general $7,952 · fundraising $0

  • 24d · Other expenses: BUILDING AND EQUIPMENT REPAIRS

    total $4,429 · program services $4,429 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $7,150 · program services $553 · management and general $6,597

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $89,670 · end of year $315,220

  • 4 · Accounts receivable

    beginning of year $186,796 · end of year $257,624

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,411 · end of year $383

  • 10a · Land, buildings and equipment: cost or other basis

    $883,937

  • 10b · Land, buildings and equipment: accumulated depreciation

    $773,209

  • 10c · Land, buildings and equipment, net

    beginning of year $95,962 · end of year $110,728

  • 15 · Other assets

    beginning of year $822,094 · end of year $1,164,002

  • 17 · Accounts payable and accrued expenses

    beginning of year $101,422 · end of year $149,342

  • 25 · Other liabilities

    beginning of year $1,009,891 · end of year $1,256,297

  • 27 · Net assets without donor restrictions

    beginning of year -$121,125 · end of year $165,542

  • 28 · Net assets with donor restrictions

    beginning of year $211,745 · end of year $276,776

Mission and programs · 2023

Mission

TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS IN THE SPIRIT OF CHRIST'S LOVE.

Activities or mission (Part I)

TO PROVIDE HEALTH CARE, HOUSING AND COMMUNITY SERVICES FOR THE ELDERLY.

  • ADULT DAY CARE - PROVIDED SOCIAL, THERAPEUTIC, AND HEALTH RELATED SERVICES TO ELDERLY AND DISABLED ADULTS. OPEN CIRCLE ADULT DAY CENTER HAS THE CAPACITY TO SERVE 118 INDIVIDUALS PER DAY.

    Expenses $1,383,461 · Grants $1,145 · Revenue $2,291,472

As filed on the 2023 return.

Listed in Part VII

  • Robert Dahl

    PRESIDENT/CEO

    Total calculated
    $728,206
    From this org
    $0
    From related orgs
    $619,856
    Other
    $108,350
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $561,902 related
    Bonus
    $0 + $55,422 related
    Other
    $0 + $2,533 related
    Deferred
    $0 + $90,159 related
    Nontaxable benefits
    $0 + $18,191 related
    Filer's total
    $0 + $728,207 related

  • Matthew Kern

    CHIEF OPERATING OFFICER

    Total calculated
    $442,057
    From this org
    $0
    From related orgs
    $332,576
    Other
    $109,481
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $330,095 related
    Bonus
    $0
    Other
    $0 + $2,481 related
    Deferred
    $0 + $84,010 related
    Nontaxable benefits
    $0 + $25,471 related
    Filer's total
    $0 + $442,057 related

  • Kathy Youngquist

    CHIEF FINANCIAL OFFICER

    Total calculated
    $416,436
    From this org
    $0
    From related orgs
    $337,157
    Other
    $79,279
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $335,007 related
    Bonus
    $0
    Other
    $0 + $2,150 related
    Deferred
    $0 + $59,632 related
    Nontaxable benefits
    $0 + $19,647 related
    Filer's total
    $0 + $416,436 related

  • Kathy Kopp

    CHIEF STRATEGIC OFFICER

    Total calculated
    $368,733
    From this org
    $0
    From related orgs
    $280,591
    Other
    $88,142
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $265,237 related
    Bonus
    $0 + $13,324 related
    Other
    $0 + $2,030 related
    Deferred
    $0 + $62,423 related
    Nontaxable benefits
    $0 + $25,719 related
    Filer's total
    $0 + $368,733 related

  • Angela Brown

    CHIEF HUMAN RESOURCE OFFICER

    Total calculated
    $313,835
    From this org
    $0
    From related orgs
    $245,658
    Other
    $68,177
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $222,662 related
    Bonus
    $0
    Other
    $0 + $22,996 related
    Deferred
    $0 + $41,651 related
    Nontaxable benefits
    $0 + $26,526 related
    Filer's total
    $0 + $313,835 related

  • Sharon Wilson

    CHIEF CLINICAL AND COMPLIANCE OFFICER

    Total calculated
    $309,002
    From this org
    $0
    From related orgs
    $260,482
    Other
    $48,520
    Hours/week
    0.33 + 39.67 related

    Schedule J breakdown matched by us

    Base
    $0 + $226,573 related
    Bonus
    $0 + $21,773 related
    Other
    $0 + $12,137 related
    Deferred
    $0 + $40,176 related
    Nontaxable benefits
    $0 + $8,344 related
    Filer's total
    $0 + $309,003 related

  • Jerry Nye

    CHAIRPERSON & DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Gary Wilkerson

    CHAIRPERSON & DIRECTOR (THRU MARCH)

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Scott Ramsdale

    VICE CHAIRPERSON & DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Timothy Kuck

    VICE CHAIRPERSON & DIRECTOR (THRU MARCH)

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Charles Park

    SECRETARY AND DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Erik Ellingson

    TREASUERER AND DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Michelene Verlautz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ELIM PREFERRED SERVICES INC

    C · MEDICAL SALES · MN · 0% owned

    Directly controlled by ELIM CARE INC

  • PREFERRED SENIOR SERVICES INC

    C · MANAGEMENT SERVICES · MN · 0% owned

    Directly controlled by ELIM CARE INC

  • AUGUSTANA SENIOR DEVELOPMENT

    C · CONSULTING · MN · 0% owned

    Directly controlled by AUGUSTANA CARE

Provenance

Return type
form_990
Tax year
2023
Filed
8 October 2024
IRS schema version
2023v5.0
Source object
202412859349300201

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