Skip to content
Nonprofiteer
← AUGUSTANA CARE

Form 990 for tax year 2024

Filed by AUGUSTANA CARE.

Totals

Total revenue
$75,310,063
Total expenses
$72,373,211
Contributions and grants received
$5,160,957
Grants paid
$8,725
Program service revenue
$68,057,542
Investment income
$218,924
Other revenue
$1,872,640
Total assets, end of year
$159,411,489
Total liabilities, end of year
$144,274,952
Net assets or fund balances, end of year
$15,136,537
Program services expenses (Part IX)
$56,934,984
Management and general expenses
$15,438,227
Fundraising expenses
$0
Program service expenses (Part III)
$56,934,984

Program services were 78.7% 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.

  • 1d · Related organizations

    $3,265,989

  • 1e · Government grants (contributions)

    $1,894,968

  • 2a · Program service revenue: ASSISTED LIVING

    total $36,528,985 · related or exempt $36,528,985

  • 2b · Program service revenue: NURSING

    total $20,825,802 · related or exempt $20,825,802

  • 2c · Program service revenue: PAYROLL

    total $8,142,690 · unrelated business $8,142,690

  • 2d · Program service revenue: CONSULTING

    total $2,560,065 · unrelated business $2,560,065

  • 3 · Investment income

    total $221,386 · excluded $221,386

  • 6a · Gross rents

    real property $174,085

  • 6b · Less rental expenses

    real property $429,427

  • 6c · Rental income or loss

    real property -$255,342

  • 6d · Net rental income or loss

    total -$255,342 · excluded -$255,342

  • 7b · Less cost or other basis and sales expenses

    other assets $2,462

  • 7c · Gain or loss

    other assets -$2,462

  • 7d · Net gain or loss

    total -$2,462 · excluded -$2,462

  • 10a · Gross sales of inventory

    $9,260

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $9,260 · excluded $9,260

  • 11a · Other revenue: DIETARY INCOME

    total $1,101,395 · excluded $1,101,395

  • 11b · Other revenue: GAIN ON INVESTMENT IN BUSINESS VE

    total $925,537 · excluded $925,537

  • 11c · Other revenue: MISCELLANEOUS REVENUE

    total $392,439 · excluded $392,439

  • 11d · All other revenue

    total -$300,649 · excluded -$300,649

  • 11e · Other revenue, total

    $2,118,722

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $8,725 · program services $8,725

  • 7 · Other salaries and wages

    total $40,008,380 · program services $32,911,058 · management and general $7,097,322

  • 8 · Pension plan contributions

    total $352,862 · program services $290,266 · management and general $62,596

  • 9 · Other employee benefits

    total $3,206,248 · program services $2,637,473 · management and general $568,775

  • 10 · Payroll taxes

    total $2,447,145 · program services $2,013,032 · management and general $434,113

  • 11a · Fees: management

    total $3,261,741 · management and general $3,261,741

  • 11b · Fees: legal

    total $99,787 · management and general $99,787

  • 11c · Fees: accounting

    total $101,865 · management and general $101,865

  • 11f · Fees: investment management

    total $10,857 · management and general $10,857

  • 11g · Fees: other

    total $4,447,483 · program services $4,092,946 · management and general $354,537

  • 12 · Advertising and promotion

    total $384,530 · management and general $384,530

  • 13 · Office expenses

    total $847,183 · program services $422,804 · management and general $424,379

  • 14 · Information technology

    total $448,349 · program services $16,887 · management and general $431,462

  • 16 · Occupancy

    total $2,065,044 · program services $1,858,540 · management and general $206,504

  • 17 · Travel

    total $118,705 · program services $35,685 · management and general $83,020

  • 19 · Conferences, conventions and meetings

    total $132,615 · management and general $132,615

  • 20 · Interest

    total $3,261,590 · program services $2,935,431 · management and general $326,159

  • 22 · Depreciation, depletion and amortization

    total $4,323,369 · program services $3,891,032 · management and general $432,337

  • 23 · Insurance

    total $840,282 · program services $756,254 · management and general $84,028

  • 24a · Other expenses: NURSING SUPPLIES

    total $2,348,732 · program services $2,263,648 · management and general $85,084

  • 24b · Other expenses: DIETARY EXPENSES

    total $2,133,822 · program services $2,133,822

  • 24c · Other expenses: MISCELLANEOUS

    total $563,581 · program services $304,314 · management and general $259,267

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $481,724 · management and general $481,724

  • 24e · All other expenses

    total $478,592 · program services $363,067 · management and general $115,525

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $9,189,616 · end of year $9,022,841

  • 2 · Savings and temporary cash investments

    beginning of year $1,050,465 · end of year $1,102,492

  • 3 · Pledges and grants receivable

    beginning of year $398,755 · end of year $476,996

  • 4 · Accounts receivable

    beginning of year $4,144,615 · end of year $7,037,308

  • 9 · Prepaid expenses and deferred charges

    beginning of year $65,608 · end of year $39,902

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

    $140,709,612

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

    $46,620,780

  • 10c · Land, buildings and equipment, net

    beginning of year $65,873,388 · end of year $94,088,832

  • 12 · Investments: other securities

    beginning of year $1,525,826 · end of year $1,539,273

  • 13 · Investments: program-related

    beginning of year $2,250,895 · end of year $2,926,432

  • 15 · Other assets

    beginning of year $29,483,023 · end of year $43,177,413

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,519,205 · end of year $6,474,926

  • 19 · Deferred revenue

    beginning of year $861,692 · end of year $338,529

  • 20 · Tax-exempt bond liabilities

    beginning of year $47,650,548 · end of year $68,811,961

  • 21 · Escrow or custodial account liability

    beginning of year $467,325 · end of year $671,006

  • 23 · Secured mortgages and notes payable

    beginning of year $15,207,178 · end of year $21,960,623

  • 25 · Other liabilities

    beginning of year $35,566,100 · end of year $46,017,907

  • 27 · Net assets without donor restrictions

    beginning of year $5,711,965 · end of year $11,326,933

  • 28 · Net assets with donor restrictions

    beginning of year $2,998,178 · end of year $3,809,604

Mission and programs · 2024

Mission

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

Activities or mission (Part I)

TO PROVIDE HEALTHCARE, HOUSING AND COMMMUNITY SERVICES FOR THE ELDERLY.

  • AUGUSTANA CARE WAS ORGANIZED FOR THE PURPOSE OF OPERATING ASSISTED LIVING FACILITIES FOR THE ELDERLY. AUGUSTANA ELK RUN ASSISTED LIVING IS LOCATED IN EVERGREEN, CO AND HAS 62 UNITS. AUGUSTANA REGENT IS LOCATED IN BURNSVILLE, MN AND HAS 150 UNITS. AUGUSTANA OAKVIEW CARE IS LOCATED IN MOOSE LAKE, MN AND HAS 30 UNITS. CASTLE PEAK SENIOR CARE IS LOCATED IN EAGLE, CO AND HAS 20 UNITS. PRAHA VILLAGE, LLC IS LOCATED IN NEW PRAGUE, MN AND HAS 91 UNITS. EMERALD CREST ASSISTED LIVING FACILITIES LOCATED IN SHAKOPEE, BURNSVILLE AND MINNETONKA, MN AND HAS 41, 68 AND 34 UNITS, RESPECTIVELY. THE PINES OF RICHFIELD, LLC IS LOCATED IN RICHFIELD, MN AND HAS 83 UNITS.

    Expenses $28,236,833 · Revenue $36,528,985

  • AUGUSTANA CARE WAS ORGANIZED FOR THE PURPOSE OF PROVIDING NURSING HOME CARE FOR THE ELDERLY. AUGUSTANA MERCY HEALTH CARE CENTER LOCATED IN MOOSE LAKE, MN HAS 72 BEDS. AUGUSTANA LAKESIDE HEALTH CARE CENTER IS LOCATED IN DASSEL, MN AND HAS 54 BEDS. CASTLE PEAK SENIOR LIVING IS LOCATED IN EAGLE, CO AND HAS 44 BEDS.

    Expenses $18,257,803 · Grants $8,725 · Revenue $20,825,802

  • AUGUSTANA CARE APPLIES ITS EXPERIENCE AND IN-DEPTH KNOWLEDGE OF THE HEALTH CARE FIELD TO PROVIDE MANAGEMENT SERVICES FOR OTHER ORGANIZATIONS. AUGUSTANA CASH MANAGEMENT COMPANY, LLC, MANAGES THE CASH INFLOWS AND OUTFLOWS FOR THE AUGUSTANA CARE SUBSIDIARIES. THE EXPENSES LISTED ABOVE ARE FOR AUGUSTANA SENIOR DEVELOPMENT II, LLC, A BUSINESS UNIT OF AUGUSTANA CARE THROUGH WHICH MANAGEMENT SERVICES ARE PROVIDED TO UNRELATED NOT-FOR-PROFIT AND FOR-PROFIT COMMUNITIES IN MINNESOTA.

    Expenses $10,010,921 · Revenue $10,441,888

  • AUGUSTANA CARE'S FORM 990 ALSO INCLUDES FINANCIAL INFORMATION ABOUT A WHOLLY-OWNED SUBSIDIARY OF AUGUSTANA CARE CALLED AUGUSTANA PROPERTIES, LLC. THIS ENTITY OVERSEES EVERYTHING RELATED TO A NUMBER OF RENTAL PROPERTIES THAT HOUSE EMPLOYEES AND MEMBERS OF THE COMMUNITY AT LARGE.

    Expenses $429,427 · Revenue $260,867

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert Dahl

    PRESIDENT/CEO

    Total calculated
    $822,197
    From this org
    $0
    From related orgs
    $684,665
    Other
    $137,532
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $588,985 related
    Bonus
    $0 + $76,959 related
    Other
    $0 + $18,721 related
    Deferred
    $0 + $116,567 related
    Nontaxable benefits
    $0 + $20,965 related
    Filer's total
    $0 + $822,197 related

  • Kathy Youngquist

    CHIEF FINANCIAL OFFICER

    Total calculated
    $584,006
    From this org
    $0
    From related orgs
    $487,791
    Other
    $96,215
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $351,411 related
    Bonus
    $0 + $12,030 related
    Other
    $0 + $124,350 related
    Deferred
    $0 + $75,355 related
    Nontaxable benefits
    $0 + $20,860 related
    Filer's total
    $0 + $584,006 related

  • Matthew Kern

    CHIEF OPERATING OFFICER

    Total calculated
    $487,527
    From this org
    $0
    From related orgs
    $383,964
    Other
    $103,563
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $346,303 related
    Bonus
    $0 + $36,869 related
    Other
    $0 + $792 related
    Deferred
    $0 + $74,517 related
    Nontaxable benefits
    $0 + $29,046 related
    Filer's total
    $0 + $487,527 related

  • Kathy Kopp

    CHIEF STRATEGIC OFFICER

    Total calculated
    $437,590
    From this org
    $0
    From related orgs
    $332,588
    Other
    $105,002
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $273,597 related
    Bonus
    $0 + $56,962 related
    Other
    $0 + $2,029 related
    Deferred
    $0 + $77,759 related
    Nontaxable benefits
    $0 + $27,243 related
    Filer's total
    $0 + $437,590 related

  • Angela Brown

    CHIEF HUMAN RESOURCE OFFICER

    Total calculated
    $364,081
    From this org
    $0
    From related orgs
    $280,679
    Other
    $83,402
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $231,448 related
    Bonus
    $0 + $8,151 related
    Other
    $0 + $41,080 related
    Deferred
    $0 + $53,111 related
    Nontaxable benefits
    $0 + $30,291 related
    Filer's total
    $0 + $364,081 related

  • Sharon Wilson

    CHIEF CLINICAL AND COMPLIANCE OFFICER

    Total calculated
    $340,601
    From this org
    $0
    From related orgs
    $278,093
    Other
    $62,508
    Hours/week
    7.07 + 32.93 related

    Schedule J breakdown matched by us

    Base
    $0 + $242,833 related
    Bonus
    $0 + $30,829 related
    Other
    $0 + $4,431 related
    Deferred
    $0 + $52,963 related
    Nontaxable benefits
    $0 + $9,545 related
    Filer's total
    $0 + $340,601 related

  • Shelly Cornish

    ADMINISTRATOR

    Total calculated
    $227,278
    From this org
    $193,149
    From related orgs
    $0
    Other
    $34,129
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $5,090
    Bonus
    $28,180
    Other
    $159,879
    Deferred
    $7,835
    Nontaxable benefits
    $26,294
    Filer's total
    $227,278

  • Samson Matoke

    CNA

    Total calculated
    $159,711
    From this org
    $147,425
    From related orgs
    $0
    Other
    $12,286
    Hours/week
    67.68

    Schedule J breakdown matched by us

    Base
    $50
    Bonus
    $0
    Other
    $147,375
    Deferred
    $3,539
    Nontaxable benefits
    $8,747
    Filer's total
    $159,711

  • Shawna Smith

    ADMINISTRATOR

    Total calculated
    $154,868
    From this org
    $143,705
    From related orgs
    $0
    Other
    $11,163
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $5,361
    Bonus
    $414
    Other
    $137,930
    Deferred
    $9,944
    Nontaxable benefits
    $1,219
    Filer's total
    $154,868

  • Ivo Blaze Andric Vicera

    RN

    Total calculated
    $145,826
    From this org
    $131,192
    From related orgs
    $0
    Other
    $14,634
    Hours/week
    49.2

  • Robin Sobieski

    DIRECTOR OF NURSING

    Total calculated
    $145,654
    From this org
    $131,023
    From related orgs
    $0
    Other
    $14,631
    Hours/week
    40

  • Jerry Nye

    CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Erik Ellingson

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Charles Parks

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Scott Ramsdale

    VICE CHAIR AND DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Cindy Morris

    DIRECTOR AND VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Larry Kula

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Jone Tiffany

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Michelene Verlautz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Aaron Youngdahl

    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
  • 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)

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.
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.
PART I, LINE 4B
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
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.
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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • REPLACEMENT RESERVES LLC

    INACTIVE · MN · income $0 · assets $0

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA DASSEL LAKESIDE COMMUNITY HOME LLC

    NURSING/ASSISTED LIVING FACILITY · MN · income $7,365,213 · assets $5,620,987

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA SENIOR DEVELOPMENT II LLC

    CONSULTING · MN · income $10,702,755 · assets $161,109

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA MERCY CARE CENTER LLC

    NURSING/ASSISTED LIVING FACILITY · MN · income $9,342,433 · assets $7,161,109

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA LAND DEVELOPMENT LLC

    LAND DEVELOPMENT · MN · income $0 · assets $4,497,942

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA ELK RUN LLC

    ASSISTED LIVING · MN · income $3,774,661 · assets $5,460,228

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA EMERALD CARE LLC

    MEMORY CARE · MN · income $12,637,929 · assets $34,408,399

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA REGENT AT BURNSVILLE LLC

    HOUSING WITH SERVICES · MN · income $7,948,166 · assets $16,982,480

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA PROPERTIES LLC

    RENTAL PROPERTIES · MN · income $260,867 · assets $2,058,097

    Directly controlled by AUGUSTANA CARE

  • CASTLE PEAK SENIOR CARE LLC

    NURSING/ASSISTED LIVING FACILITY · MN · income $9,315,471 · assets $17,263,419

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA OAKVIEW CARE LLC

    HOUSING WITH SERVICES · MN · income $1,758,139 · assets $3,314,594

    Directly controlled by AUGUSTANA CARE

  • AUGUSTANA CASH MANAGEMENT COMPANY LLC

    MANAGING CASH/ACCOUNTS PAYABLE FOR SUBSIDIARIES OF AUGUSTANA CARE · MN · income $0 · assets $12,124,779

    Directly controlled by AUGUSTANA CARE

  • PRAHA VILLAGE

    INDEPENDENT LIVING, SENIOR LIVING AND MEMORY CARE · MN · income $5,376,437 · assets $23,734,509

    Directly controlled by AUGUSTANA CARE

  • THE PINES OF RICHFIELD LLC

    ASSISTED LIVING · MN · income -$88,954 · assets $13,590,211

    Directly controlled by AUGUSTANA CARE

Related corporations and trusts

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

  • AUGUSTANA SENIOR DEVELOPMENT INC

    C · CONSULTING · MN · 100% owned · share of income $85,350 · share of assets $3,111,991 · controlled entity

    Directly controlled by AUGUSTANA CARE

  • ELIM PREFERRED SERVICES INC

    C · MEDICAL SALES · MN

  • PREFERRED SENIOR SERVICES INC

    C · MANAGEMENT SERVICES · MN

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202533219349312743

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.