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Nonprofiteer
← CASSIA SERVICES

Form 990 for tax year 2023

Filed by CASSIA SERVICES.

Totals

Total revenue
$23,144,621
Total expenses
$22,887,155
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$15,977,341
Investment income
$99,624
Other revenue
$7,067,656
Total assets, end of year
$24,023,484
Total liabilities, end of year
$21,977,961
Net assets or fund balances, end of year
$2,045,523
Program services expenses (Part IX)
$22,887,155
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$22,887,155

Program services were 100.0% 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

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: CENTRAL OFFICE FEE

    total $14,692,806 · related or exempt $14,692,806 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: MANAGEMENT FEE

    total $1,284,535 · related or exempt $499,954 · unrelated business $784,581 · excluded $0

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $55,306 · related or exempt $0 · unrelated business $0 · excluded $55,306

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

    total $13,096 · related or exempt $0 · unrelated business $0 · excluded $13,096

  • 5 · Royalties

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

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $33,160

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

    securities $0 · other assets $1,938

  • 7c · Gain or loss

    securities $0 · other assets $31,222

  • 7d · Net gain or loss

    total $31,222 · related or exempt $0 · unrelated business $0 · excluded $31,222

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

    $0

  • 10a · Gross sales of inventory

    $16,063,564

  • 10b · Cost of goods sold

    $9,098,553

  • 10c · Net income from sales of inventory

    total $6,965,011 · related or exempt $6,965,011 · unrelated business $0 · excluded $0

  • 11a · Other revenue: EMPLOYEE WELLNESS SUPPORT FROM HEALTH INSURANCE COMPANY

    total $102,645 · related or exempt $0 · unrelated business $0 · excluded $102,645

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $102,645

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $2,578,269 · program services $2,578,269 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $11,705,730 · program services $11,705,730 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $556,922 · program services $556,922 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $239,650 · program services $239,650 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $1,338,125 · program services $1,338,125 · management and general $0 · fundraising $0

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $34,661 · program services $34,661 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $16,167 · program services $16,167 · management and general $0 · 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 $937 · program services $937 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $2,312,892 · program services $2,312,892 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $13,530 · program services $13,530 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $872,662 · program services $872,662 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $0 · program services $0

  • 15 · Royalties

    total $0 · program services $0

  • 16 · Occupancy

    total $247,094 · program services $247,094 · management and general $0 · fundraising $0

  • 17 · Travel

    total $396,023 · program services $396,023 · management and general $0 · 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 $66,612 · program services $66,612 · management and general $0 · fundraising $0

  • 20 · Interest

    total $399,296 · program services $399,296 · 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 $1,166,409 · program services $1,166,409 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $220,389 · program services $220,389 · management and general $0 · fundraising $0

  • 24a · Other expenses: INCOME TAXES

    total $5,292 · program services $5,292 · management and general $0 · fundraising $0

  • 24b · Other expenses: MISCELLANEOUS

    total $434,068 · program services $434,068 · management and general $0 · fundraising $0

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $811 · program services $811 · management and general $0 · fundraising $0

  • 24d · Other expenses: LICENSE AND PERMITS

    total $46,614 · program services $46,614 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $235,002 · program services $235,002 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,961,548 · end of year $3,610,025

  • 4 · Accounts receivable

    beginning of year $2,191,460 · end of year $1,659,728

  • 8 · Inventories for sale or use

    beginning of year $794,157 · end of year $735,552

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,606,272 · end of year $2,061,649

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

    $14,701,055

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

    $7,369,520

  • 10c · Land, buildings and equipment, net

    beginning of year $8,027,640 · end of year $7,331,535

  • 15 · Other assets

    beginning of year $6,501,856 · end of year $8,624,995

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,733,400 · end of year $6,808,684

  • 20 · Tax-exempt bond liabilities

    beginning of year $6,357,290 · end of year $6,182,142

  • 24 · Unsecured notes and loans payable

    beginning of year $1,356,732 · end of year $325,504

  • 25 · Other liabilities

    beginning of year $8,027,804 · end of year $8,661,631

  • 27 · Net assets without donor restrictions

    beginning of year $1,607,707 · end of year $2,045,523

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

TO PROVIDE SUPPORT TO ITS BENEFICIARY ORGANIZATIONS THAT PROVIDE HEALTH CARE, HOUSING, AND COMMUNITY SERVICES FOR THE ELDERLY.

Activities or mission (Part I)

TO PROVIDE MANAGEMENT SERVICES TO AUGUSTANA CARE AND ELIM CARE AND THEIR AFFILIATES.

  • 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.

    Expenses $17,729,658 · Revenue $15,192,760

  • 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.

    Expenses $5,157,497 · Revenue $6,965,011

As filed on the 2023 return.

Listed in Part VII

  • Robert Dahl

    PRESIDENT/CEO

    Total calculated
    $728,206
    From this org
    $619,856
    From related orgs
    $0
    Other
    $108,350
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Matthew Kern

    CHIEF OPERATING OFFICER

    Total calculated
    $442,057
    From this org
    $332,576
    From related orgs
    $0
    Other
    $109,481
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Kathy Youngquist

    CHIEF FINANCIAL OFFICER

    Total calculated
    $416,436
    From this org
    $337,157
    From related orgs
    $0
    Other
    $79,279
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Kathy Kopp

    CHIEF STRATEGIC OFFICER

    Total calculated
    $368,733
    From this org
    $280,591
    From related orgs
    $0
    Other
    $88,142
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Angela Brown

    CHIEF HUMAN RESOURCE OFFICER

    Total calculated
    $313,835
    From this org
    $245,658
    From related orgs
    $0
    Other
    $68,177
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Sheri Ruehle

    REGIONAL DIRECTOR

    Total calculated
    $309,005
    From this org
    $255,144
    From related orgs
    $0
    Other
    $53,861
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $159,813
    Bonus
    $0
    Other
    $95,330
    Deferred
    $32,803
    Nontaxable benefits
    $21,058
    Filer's total
    $309,004

  • Sharon Wilson

    CHIEF CLINICAL AND COMPLIANCE OFFICER

    Total calculated
    $309,002
    From this org
    $260,482
    From related orgs
    $0
    Other
    $48,520
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

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

  • Paul Libbon

    VP OF OPERATIONS

    Total calculated
    $305,094
    From this org
    $262,260
    From related orgs
    $0
    Other
    $42,834
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $230,356
    Bonus
    $20,000
    Other
    $11,904
    Deferred
    $41,507
    Nontaxable benefits
    $1,327
    Filer's total
    $305,094

  • Cui Li

    VP OF FINANCE

    Total calculated
    $274,998
    From this org
    $238,862
    From related orgs
    $0
    Other
    $36,136
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $169,153
    Bonus
    $17,500
    Other
    $52,209
    Deferred
    $32,294
    Nontaxable benefits
    $3,842
    Filer's total
    $274,998

  • Mary Yaeger

    REGIONAL DIRECTOR

    Total calculated
    $270,605
    From this org
    $229,826
    From related orgs
    $0
    Other
    $40,779
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $203,239
    Bonus
    $20,000
    Other
    $6,587
    Deferred
    $16,813
    Nontaxable benefits
    $23,966
    Filer's total
    $270,605

  • David Saemrow

    VP OF MARKETING AND PUBLIC RELATIONS

    Total calculated
    $246,492
    From this org
    $191,039
    From related orgs
    $0
    Other
    $55,453
    Hours/week
    1.5 + 38.5 related

    Schedule J breakdown matched by us

    Base
    $184,722
    Bonus
    $4,286
    Other
    $2,030
    Deferred
    $32,187
    Nontaxable benefits
    $23,266
    Filer's total
    $246,491

  • Cindy Morris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Nikki Weber Daniels

    CHAIR AND DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Charles Parks

    VICE CHAIR AND DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Paul Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Patrick Nuss

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Gary Wilkerson

    DIRECTOR (THROUGH MARCH)

    Total calculated
    $0
    Hours/week
    0.25 + 0.25 related

  • Tim Kuck

    SECRETARY (THROUGH MARCH)

    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.

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.

  • A&E PHARMACY LLC

    PHARMACY SERVICES · MN · income $16,085,995 · assets $4,682,426

    Directly controlled by CASSIA SERVICES

  • A&E CARE PROPERTIES LLC

    REAL ESTATE HOLDINGS · MN · income $13,096 · assets $6,425,293

    Directly controlled by CASSIA SERVICES

  • NEXTGEN PHARM LLC

    PHARMACY MANAGEMENT SERVICES · MN · income $0 · assets $154,361

    Directly controlled by CASSIA SERVICES

  • A&E HEALTH LLC

    PHARMACEUTICAL CONSULTING SERVICES · MN · income $0 · assets $4,957

    Directly controlled by CASSIA SERVICES

Related corporations and trusts

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

  • ELIM PREFERRED SERVICES INC

    C · MEDICAL SALES · MN · 0% owned

  • PREFERRED SENIOR SERVICES INC

    C · MANAGEMENT SERVICES · MN · 0% owned

  • AUGUSTANA SENIOR DEVELOPMENT

    C · CONSULTING · MN · 0% owned

Provenance

Return type
form_990
Tax year
2023
Filed
24 October 2024
IRS schema version
2023v5.0
Source object
202432999349300733

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