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Nonprofiteer
← ELIM HOMES INC

Form 990 for tax year 2022

Filed by ELIM HOMES INC.

Totals

Total revenue
$35,374,486
Total expenses
$46,849,009
Contributions and grants received
$1,473,470
Grants paid
$12,019,118
Program service revenue
$31,199,517
Investment income
$220,969
Other revenue
$2,480,530
Total assets, end of year
$44,927,513
Total liabilities, end of year
$19,986,503
Net assets or fund balances, end of year
$24,941,010
Program services expenses (Part IX)
$41,530,730
Management and general expenses
$5,318,279
Fundraising expenses
$0
Program service expenses (Part III)
$41,530,730

Program services were 88.6% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $13,265

  • 1e · Government grants (contributions)

    $1,460,205

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: NURSING HOME SERVICES

    total $18,629,375 · related or exempt $18,629,375 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: THERAPY SERVICES

    total $11,289,395 · related or exempt $11,289,395 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: ASSISTED LIVING SERVICES

    total $1,102,681 · related or exempt $1,102,681 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: ADULT DAYCARE SERVICES

    total $178,066 · related or exempt $178,066 · 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 $140,715 · related or exempt $0 · unrelated business $0 · excluded $140,715

  • 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

  • 6a · Gross rents

    real property $2,250 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $2,250 · personal property $0

  • 6d · Net rental income or loss

    total $2,250 · related or exempt $0 · unrelated business $0 · excluded $2,250

  • 7a · Gross sales of assets other than inventory

    securities $2,713,051 · other assets $47,281

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

    securities $2,611,313 · other assets $68,765

  • 7c · Gain or loss

    securities $101,738 · other assets -$21,484

  • 7d · Net gain or loss

    total $80,254 · related or exempt $0 · unrelated business $0 · excluded $80,254

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: INSURANCE PROCEEDS

    total $2,463,661 · related or exempt $0 · unrelated business $0 · excluded $2,463,661

  • 11b · Other revenue: GIFT SHOP

    total $6,861 · related or exempt $0 · unrelated business $0 · excluded $6,861

  • 11c · Other revenue: BEAUTY SHOP

    total $7,131 · related or exempt $7,131 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $627 · related or exempt $0 · unrelated business $0 · excluded $627

  • 11e · Other revenue, total

    $2,478,280

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $11,959,510 · program services $11,959,510

  • 2 · Grants to domestic individuals

    total $59,608 · program services $59,608

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $374,364 · program services $0 · management and general $374,364 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $20,708,873 · program services $19,372,615 · management and general $1,336,258 · fundraising $0

  • 8 · Pension plan contributions

    total $517,774 · program services $475,764 · management and general $42,010 · fundraising $0

  • 9 · Other employee benefits

    total $2,234,416 · program services $2,053,123 · management and general $181,293 · fundraising $0

  • 10 · Payroll taxes

    total $1,580,961 · program services $1,452,687 · management and general $128,274 · fundraising $0

  • 11a · Fees: management

    total $1,840,996 · program services $0 · management and general $1,840,996 · fundraising $0

  • 11b · Fees: legal

    total $17,633 · program services $0 · management and general $17,633 · fundraising $0

  • 11c · Fees: accounting

    total $23,572 · program services $0 · management and general $23,572 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $36,863 · program services $0 · management and general $36,863 · fundraising $0

  • 11g · Fees: other

    total $657,595 · program services $528,739 · management and general $128,856 · fundraising $0

  • 12 · Advertising and promotion

    total $277,146 · program services $0 · management and general $277,146 · fundraising $0

  • 13 · Office expenses

    total $494,115 · program services $220,325 · management and general $273,790 · fundraising $0

  • 14 · Information technology

    total $291,096 · program services $23,264 · management and general $267,832 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $674,750 · program services $670,643 · management and general $4,107 · fundraising $0

  • 17 · Travel

    total $202,690 · program services $0 · management and general $202,690 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $35,143 · program services $0 · management and general $35,143 · fundraising $0

  • 20 · Interest

    total $248,412 · program services $248,412 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,243,152 · program services $1,243,152 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $247,454 · program services $235,081 · management and general $12,373 · fundraising $0

  • 24a · Other expenses: SUPPLIES

    total $1,534,910 · program services $1,534,910 · management and general $0 · fundraising $0

  • 24b · Other expenses: FOOD

    total $710,263 · program services $710,263 · management and general $0 · fundraising $0

  • 24c · Other expenses: LICENSE SURCHARGE

    total $420,139 · program services $420,139 · management and general $0 · fundraising $0

  • 24d · Other expenses: MAINTENANCE CONTRACTS/PURCHASED SERVICES

    total $141,666 · program services $141,666 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $315,908 · program services $180,829 · management and general $135,079 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,916,523 · end of year $1,886,396

  • 2 · Savings and temporary cash investments

    beginning of year $437,000 · end of year $36,400

  • 4 · Accounts receivable

    beginning of year $3,055,617 · end of year $4,482,637

  • 5 · Loans and receivables from officers and key people

    beginning of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0

  • 7 · Other notes and loans receivable

    beginning of year $193,038 · end of year $98,242

  • 9 · Prepaid expenses and deferred charges

    beginning of year $766,902 · end of year $363,181

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

    $47,324,410

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

    $20,862,663

  • 10c · Land, buildings and equipment, net

    beginning of year $7,247,667 · end of year $26,461,747

  • 11 · Investments: publicly traded securities

    beginning of year $7,297,782 · end of year $857,345

  • 15 · Other assets

    beginning of year $26,218,212 · end of year $10,741,565

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,677,236 · end of year $2,669,525

  • 18 · Grants payable

    beginning of year $0

  • 19 · Deferred revenue

    beginning of year $1,143,065 · end of year $214,279

  • 20 · Tax-exempt bond liabilities

    beginning of year $3,506,375 · end of year $11,659,717

  • 21 · Escrow or custodial account liability

    beginning of year $59,210 · end of year $69,538

  • 22 · Loans and payables to officers and key people

    beginning of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0

  • 25 · Other liabilities

    beginning of year $4,372,677 · end of year $5,373,444

  • 27 · Net assets without donor restrictions

    beginning of year $36,568,079 · end of year $24,619,082

  • 28 · Net assets with donor restrictions

    beginning of year $806,099 · end of year $321,928

Mission and programs · 2022

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 SERVICES FOR THE ELDERLY.

  • ELIM HOMES INC. WAS ORGANIZED FOR THE PURPOSE OF PROVIDING NURSING CARE FOR THE ELDERLY. IT OWNS AND OPERATES THREE LONG-TERM CARE FACILITIES IN PRINCETON, MN (86 BEDS), MILACA, MN (70 BEDS), and FARGO, ND (88 BEDS). DURING 2022, THE FARGO, ND FACILITY REOPENED AFTER A CATASTROPHIC FIRE IN 2020.

    Expenses $26,641,277 · Grants $8,641,337 · Revenue $18,629,375

  • ELIM HOMES, INC. OPERATES A THERAPY DIVISION (PROGRESSIVE REHABILITATION OPTIONS) THAT PROVIDES PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY TO RELATED ORGANIZATIONS AND OTHER ORGANIZATIONS LOCATED IN MINNESOTA, NORTH DAKOTA AND IOWA.

    Expenses $13,613,242 · Grants $3,377,781 · Revenue $11,289,395

  • ELIM HOMES, INC. (CALEY HOUSE) WAS ORGANIZED FOR THE PURPOSE OF OPERATING AN ASSISTED LIVING FACILITY FOR THE ELDERLY. ITS LOCATED IN PRINCETON, MN AND HAS 30 UNITS.

    Expenses $1,164,282 · Revenue $1,102,681

  • OTHER PROGRAM SERVICES INCLUDES AN ADULT DAY CARE PROGRAM IN PRINCETON, MN AND BEAUTY SHOP REVENUE.

    Expenses $111,929 · Revenue $185,197

As filed on the 2022 return.

Listed in Part VII

  • Robert Dahl

    PRESIDENT/CEO

    Total calculated
    $689,884
    From this org
    $0
    From related orgs
    $602,456
    Other
    $87,428
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $546,533 related
    Bonus
    $0 + $49,716 related
    Other
    $0 + $6,207 related
    Deferred
    $0 + $67,622 related
    Nontaxable benefits
    $0 + $19,807 related
    Filer's total
    $0 + $689,885 related

  • Kathy Youngquist

    CHIEF FINANCIAL OFFICER

    Total calculated
    $532,709
    From this org
    $0
    From related orgs
    $462,088
    Other
    $70,621
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $327,536 related
    Bonus
    $0
    Other
    $0 + $134,552 related
    Deferred
    $0 + $45,601 related
    Nontaxable benefits
    $0 + $25,020 related
    Filer's total
    $0 + $532,709 related

  • Jeffrey Dagen

    VICE PRESIDENT THERAPY SERVICES

    Total calculated
    $448,041
    From this org
    $364,201
    From related orgs
    $0
    Other
    $83,840
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $283,394
    Bonus
    $49,782
    Other
    $31,025
    Deferred
    $69,500
    Nontaxable benefits
    $14,340
    Filer's total
    $448,041

  • Kathy Kopp

    CHIEF STRATEGIC OFFICER

    Total calculated
    $397,078
    From this org
    $0
    From related orgs
    $320,482
    Other
    $76,596
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $257,664 related
    Bonus
    $0
    Other
    $0 + $62,818 related
    Deferred
    $0 + $50,298 related
    Nontaxable benefits
    $0 + $26,298 related
    Filer's total
    $0 + $397,078 related

  • Matthew Kern

    CHIEF OPERATING OFFICER

    Total calculated
    $390,091
    From this org
    $0
    From related orgs
    $317,298
    Other
    $72,793
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $313,032 related
    Bonus
    $0
    Other
    $0 + $4,266 related
    Deferred
    $0 + $44,525 related
    Nontaxable benefits
    $0 + $28,268 related
    Filer's total
    $0 + $390,091 related

  • Sharon Wilson

    CHIEF CLINICAL AND COMPLIANCE OFFICER

    Total calculated
    $288,172
    From this org
    $0
    From related orgs
    $245,326
    Other
    $42,846
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,660 related
    Bonus
    $0 + $19,955 related
    Other
    $0 + $12,711 related
    Deferred
    $0 + $30,259 related
    Nontaxable benefits
    $0 + $12,588 related
    Filer's total
    $0 + $288,173 related

  • Angela Brown

    CHIEF HUMAN RESOURCE OFFICER

    Total calculated
    $279,295
    From this org
    $0
    From related orgs
    $234,321
    Other
    $44,974
    Hours/week
    5 + 35 related

    Schedule J breakdown matched by us

    Base
    $0 + $214,699 related
    Bonus
    $0
    Other
    $0 + $19,622 related
    Deferred
    $0 + $20,586 related
    Nontaxable benefits
    $0 + $24,388 related
    Filer's total
    $0 + $279,295 related

  • Patricia Zahler

    BUSINESS OFFICE MANAGER

    Total calculated
    $171,587
    From this org
    $143,917
    From related orgs
    $0
    Other
    $27,670
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,653
    Bonus
    $13,314
    Other
    $2,950
    Deferred
    $18,504
    Nontaxable benefits
    $9,166
    Filer's total
    $171,587

  • Renee Muhonen

    ADMINISTRATOR

    Total calculated
    $169,652
    From this org
    $92,677
    From related orgs
    $66,844
    Other
    $10,131
    Hours/week
    24 + 16 related

    Schedule J breakdown matched by us

    Base
    $90,467 + $66,342 related
    Bonus
    $1,500
    Other
    $710 + $502 related
    Deferred
    $3,744 + $2,702 related
    Nontaxable benefits
    $2,103 + $1,581 related
    Filer's total
    $98,524 + $71,127 related

  • Laura Broberg

    ADMINISTRATOR

    Total calculated
    $154,283
    From this org
    $135,228
    From related orgs
    $0
    Other
    $19,055
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,143
    Bonus
    $1,068
    Other
    $7,017
    Deferred
    $5,451
    Nontaxable benefits
    $13,604
    Filer's total
    $154,283

  • Paul Metzler

    ADMINISTRATOR

    Total calculated
    $149,205
    From this org
    $142,785
    From related orgs
    $0
    Other
    $6,420
    Hours/week
    40

  • Derrick Fitterer

    THERAPIST

    Total calculated
    $137,045
    From this org
    $122,100
    From related orgs
    $0
    Other
    $14,945
    Hours/week
    40

  • Stann Leff

    CHAIRPERSON & DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Doctor Guy Tangedahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Pat Nuss

    VICE CHAIRPERSON & DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Nikki Weber Daniels

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Paul Anderson

    SECRETARY/TREASURER & 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

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
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 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 KOPP, CSO - $13,263 KATHY YOUNGQUIST, CFO - $33,401 MATTHEW KERN, COO - $32,325 ANGELA BROWN, CHRO - $11,030
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

The 10 largest by cash amount. The API serves every itemized grant.

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.

  • ELIM MANAGEMENT SERVICES LLC

    MANAGEMENT SERVICES · MN · income $0 · assets $0

    Directly controlled by ELIM HOMES INC

Related corporations and trusts

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

  • ELIM PREFERRED SERVICES INC

    C · MEDICAL EQUIPMENT AND SUPPLIES 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
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202333149349301213

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