2023-11-13T16:13:57-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-01-01 411728753 AUGUSTANA CARE AUGU 9528555000 7171 OHMS LANE EDINA MN 55439 KATHY YOUNGQUIST CFO 9528555000 2023-11-13 1 KATHY YOUNGQUIST 999009999 0 MATT WOCKEN P01598291 6123764500 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROBERT DAHL 7171 OHMS LANE EDINA MN 55439 61034927 0 X WWW.CASSIALIFE.ORG X 1991 MN TO PROVIDE HEALTHCARE, HOUSING AND COMMMUNITY SERVICES FOR THE ELDERLY. 9 9 1835 74 13884906 0 5237265 1344084 54794316 57742855 389936 195995 546781 1343893 60968298 60626827 1000924 1893810 0 0 39584019 43035025 0 0 0 21011970 21364026 61596913 66292861 -628615 -5666034 116750556 112399800 105334389 106565931 11416167 5833869 TO FOSTER FULLNESS OF LIFE FOR OLDER ADULTS IN THE SPIRIT OF CHRIST'S LOVE. 0 0 26425200 30015 26128330 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 148 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. EMERALD CREST ASSISTED LIVING FACILITIES ARE LOCATED IN SHAKOPEE, BURNSVILLE, VICTORIA, AND MINNETONKA, MN AND HAVE 43, 67, 34, AND 39 UNITS RESPECTIVELY. 17078246 3795 17729619 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. 11630510 1860000 0 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. 55133956 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 187 0 1835 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X KATHY YOUNGQUIST - CASSIA SERVICES 9528555000 7171 OHMS LANE EDINA MN 55439 ROBERT DAHL PRESIDENT/CEO 6.42 33.58 X 0 602456 87429 KATHY YOUNGQUIST CFO 6.42 33.58 X 0 462088 70621 KATHY KOPP CSO 6.42 33.58 X 0 320482 76596 MATTHEW KERN COO 6.42 33.58 X 0 317298 72793 SHARON WILSON CCCO 6.42 33.58 X 0 245326 42847 ANGELA BROWN CHRO 6.42 33.58 X 0 234321 44974 SHELLY CORNISH ADMINISTRATOR 40.00 0.00 X 189657 0 30089 TESS SMITH DIRECTOR OF HOUSING 43.93 0.00 X 142768 0 27416 JOHNNA LONG DIRECTOR OF NURSING 38.11 0.00 X 120265 0 15371 SHAWNA SMITH ADMINISTRATOR 40.00 0.00 X 122860 0 6082 SAMSON MATOKE CERTIFIED NURSING ASSISTANT 70.40 0.00 X 109794 0 12156 REV DR GARY WILKERSON CHAIR 0.25 2.25 X X 0 0 0 TIMOTHY KUCK VICE CHAIR 0.25 2.50 X X 0 0 0 CHARLES PARKS SECRETARY 0.25 2.25 X X 0 0 0 ERIK RICK ELLINGSON TREASURER 0.25 2.25 X X 0 0 0 LARRY KULA DIRECTOR 0.25 0.50 X 0 0 0 CINDY MORRIS DIRECTOR 0.25 0.25 X 0 0 0 JERRY NYE DIRECTOR 0.25 3.50 X 0 0 0 SCOTT RAMSDALE DIRECTOR 0.25 2.00 X 0 0 0 MICHELENE VERLAUTZ DIRECTOR 0.25 0.25 X 0 0 0 685344 2181971 486374 9 0 1 0 NETWORK THERAPY SERVICES 8120 PENN AVENUE S SUITE 227 BLOOMINGTON MN 55431 THERAPY SERVICES (PT, OT, ST) 4126663 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 MANAGEMENT SERVICES 2593137 FUSION MEDICAL STAFFING LLC 11808 GRANT STREET SUITE 100 OMAHA NE 68164 STAFFING SERVICES 701399 BEST OPTION MEDICAL STAFFING 8500 NORMANDALE LAKE BLVD BLOOMINGTON MN 55437 STAFFING SERVICES 436771 AEGIS THERAPIES INC PO BOX 936653 ATLANTA GA 55437 STAFFING SERVICES 369668 19 412183 931901 1344084 ASSISTED LIVING 623000 26128330 26128330 NURSING 623000 17729619 17729619 PAYROLL 541200 11571353 11571353 CONSULTING 541610 2313553 2313553 57742855 196278 196278 177352 407817 -230465 -230465 -230465 283 -283 -283 -283 2390 0 2390 2390 DIETARY INCOME 722210 929086 929086 MISCELLANEOUS REVENUE 900099 304184 304184 GAIN ON INVESTMENT IN BUSINESS VE 900003 218457 218457 120241 120241 1571968 60626827 43857949 13884906 1539888 1860000 1860000 33810 33810 37165496 32419510 4745986 311541 271758 39783 3702327 3229545 472782 1855661 1618695 236966 2593137 2593137 45129 45129 86080 86080 4944 4944 4189033 4022975 166058 347634 347634 741584 350560 391024 350767 36224 314543 1717504 1545754 171750 98028 12212 85816 101844 101844 2307480 2076732 230748 3517446 3165701 351745 520240 468216 52024 NURSING SUPPLIES 1915554 1753703 161851 DIETARY EXPENSES 1672710 1672710 MISCELLANEOUS 580159 241161 338998 LICENSES, PERMITS, FEES 354690 354690 220063 220063 66292861 55133956 11158905 0 11486468 7228879 2309344 560429 150550 426642 2513314 4954288 550000 450000 162383 39262 108753658 40011614 67981436 68742044 1603266 1603266 1668955 1704316 28324840 26690674 116750556 112399800 5183093 5573069 166818 0 24462051 48282908 400759 399485 41603639 15408989 33518029 36901480 105334389 106565931 X 11042934 5582963 373233 250906 11416167 5833869 116750556 112399800 -5666034 1549 82187 0 X X 0 1 X 1 1 1 X 2071138 1519913 4050654 5237265 1344084 14223054 2071138 1519913 4050654 5237265 1344084 14223054 14223054 301507 114313 346166 377729 351313 1491028 147050 147050 962866 239045 359505 790221 1574358 3925995 19787127 188532481 0.71880 0.80590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 11,384. 2019 AMOUNT: $ 4,033. 2020 AMOUNT: $ 19,534. 2021 AMOUNT: $ 59,788. 2022 AMOUNT: $ 304,184. DIETARY INCOME - 2018 AMOUNT: $ 112,323. 2019 AMOUNT: $ 25,727. 2020 AMOUNT: $ 97,421. 2021 AMOUNT: $ 81,741. 2022 AMOUNT: $ 929,086. HOUSEKEEPING INCOME - 2018 AMOUNT: $ 58,663. 2019 AMOUNT: $ 12,152. 2020 AMOUNT: $ 52,740. 2021 AMOUNT: $ 12,026. 2022 AMOUNT: $ 3,100. VENDING INCOME - 2018 AMOUNT: $ 489. 2019 AMOUNT: $ 106. 2020 AMOUNT: $ 964. 2021 AMOUNT: $ 1,421. 2022 AMOUNT: $ 1,635. CABLE TV INCOME - 2018 AMOUNT: $ 76,195. 2019 AMOUNT: $ 19,504. 2020 AMOUNT: $ 72,471. 2021 AMOUNT: $ 59,209. 2022 AMOUNT: $ 43,627. EMERGENCY PULL CORD INCOME - 2018 AMOUNT: $ 40,503. 2019 AMOUNT: $ 10,200. 2020 AMOUNT: $ 40,404. MAINTENANCE INCOME - 2018 AMOUNT: $ 58,876. 2019 AMOUNT: $ 13,865. 2020 AMOUNT: $ 44,799. 2021 AMOUNT: $ 6,939. 2022 AMOUNT: $ 4,382. PENDANT ALARM INCOME - 2018 AMOUNT: $ 7,018. 2019 AMOUNT: $ 1,881. 2020 AMOUNT: $ 5,693. 2021 AMOUNT: $ 12,958. 2022 AMOUNT: $ 3,572. TELEPHONE INCOME - 2018 AMOUNT: $ 22,817. 2019 AMOUNT: $ 11,104. 2020 AMOUNT: $ 46,748. 2021 AMOUNT: $ 57,723. 2022 AMOUNT: $ 63,858. ANNUITY CONVERSION INCOME - 2019 AMOUNT: $ 1,497. 2020 AMOUNT: $ 29,842. 2021 AMOUNT: $ 1,175. 2022 AMOUNT: $ 67. FUNDRAISING EVENT INCOME - 2018 AMOUNT: $ 25,873. 2019 AMOUNT: $ 9,375. GIFT SHOP INCOME - 2018 AMOUNT: $ 1,796. 2019 AMOUNT: $ 217. 2020 AMOUNT: $ 4,035. 2021 AMOUNT: $ 6,318. 2022 AMOUNT: $ 2,390. GAIN ON INVESTMENT IN BUSINESS VENTURES - 2018 AMOUNT: $ 546,929. 2019 AMOUNT: $ 129,384. 2020 AMOUNT: $ 689,537. 2021 AMOUNT: $ 490,923. 2022 AMOUNT: $ 218,457. LOSS ON EXTINGUISHMENT OF DEBT - 2020 AMOUNT: $ -744,683. FORM 990, SCHEDULE A, COLUMN B: COLUMN B, 2019, IS FOR A SHORT PERIOD THAT BEGAN ON OCTOBER 1, 2019 AND ENDED ON DECEMBER 31, 2019. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 148900 3470 10440 141930 148900 148900 148900 148900 148750 150 148900 148750 148750 0.00000 1.00000 0.00000 0 1 1 14928519 14928519 82989508 31745083 51244425 10801157 8266531 2534626 34474 34474 68742044 DUE FROM AFFILIATES 23665898 RESIDENT TRUST FUNDS 74895 FUNDS HELD IN ESCROW 354195 BOND FUNDS 2403032 TENANT SECURITY DEPOSITS 192654 26690674 DUE TO AFFILIATES 35952903 ASSET RETIREMENT OBLIGATION 64688 DEFERRED COMPENSATION LIABILITY 883889 36901480 X PART IV, LINE 2B: THE ORGANIZATION HOLDS, IN TRUST, FUNDS ADVANCED BY RESIDENTS TO BE USED AT EACH RESIDENT'S DISCRETION. THE FUNDS ARE MAINTAINED IN A SEPARATE INTEREST-BEARING SAVINGS ACCOUNT AND THE ORGANIZATION HAS A FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION OF THESE FUNDS. SECURITY DEPOSITS ARE REQUIRED FOR THE ORGANIZATION'S TENANTS AND INCLUDE RESERVED APARTMENTS IF AMOUNTS ARE PAID BEFORE THE TENANT ACTUALLY MOVES IN. PART V, LINE 4: THE PRINCIPAL WILL BE INVESTED AND KEPT INTACT FOR PERPETUITY TO PROVIDE AN ADDITIONAL SOURCE OF INCOME. THE INCOME GENERATED WILL BE USED TO SUPPORT THE FUND-DESIGNATED PROGRAM. THE ORGANIZATION'S ENDOWMENT IS HELD AND ADMINISTERED BY AUGUSTANA CARE FOUNDATION. SEE SCHEDULE R FOR ADDITIONAL DETAILS. PART X, LINE 2: AUGUSTANA CARE AND ITS AFFILIATES HAVE BEEN GRANTED EXEMPT STATUS RELATIVE TO FEDERAL AND MINNESOTA CORPORATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE CODES. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATION THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THE STANDARD PRESCRIBES RECOGNITION AND MEASUREMENT OF TAX PROVISIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. AUGUSTANA CARE AND ITS AFFILIATES' INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION 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. 1 AUGUSTANA CHAPEL VIEW HOMES 7171 OHMS LANE EDINA MN 55439 410693953 501(C)(3) 1600000 0 N/A N/A GENERAL ASSISTANCE AUGUSTANA SENIOR DEVELOPMENT 7171 OHMS LANE EDINA MN 55439 264136110 260000 0 N/A N/A GENERAL ASSISTANCE 1 1 SCHOLARSHIPS 2 33810 N/A N/A PART I, LINE 2: AUGUSTANA CARE MAKES INTERCOMPANY TRANSFERS TO RELATED ORGANIZATIONS. AUGUSTANA CARE AND THE RELATED ORGANIZATIONS ARE UNDER COMMON MANAGEMENT WHO REGULARLY MONITOR THE USE OF THE FUNDS. RECIPIENTS OF SCHOLARSHIPS FROM THE ORGANIZATION AGREE TO CERTAIN TERMS UPON ACCEPTANCE. IF THE TERMS ARE NOT MET, THE EMPLOYEE IS REQUIRED TO REIMBURSE THE ORGANIZATION FOR THE COST OF THE COURSE. THE RECIPIENT WILL WORK FOR THE ORGANIZATION FOR A STIPULATED TIME AND WILL REIMBURSE THE ORGANIZATION A PRORATED AMOUNT OF EACH SCHOLARSHIP PAYMENT RECEIVED IF THE FULL TIME PERIOD IS NOT COMPLETED. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 ROBERT DAHL PRESIDENT/CEO 0 546533 0 49716 0 6207 0 67622 0 19807 0 689885 0 0 KATHY YOUNGQUIST CFO 0 327536 0 0 0 134552 0 45601 0 25020 0 532709 0 0 KATHY KOPP CSO 0 257664 0 0 0 62818 0 50298 0 26298 0 397078 0 0 MATTHEW KERN COO 0 313032 0 0 0 4266 0 44525 0 28268 0 390091 0 0 SHARON WILSON CCCO 0 212660 0 19955 0 12711 0 30259 0 12588 0 288173 0 0 ANGELA BROWN CHRO 0 214699 0 0 0 19622 0 20586 0 24388 0 279295 0 0 SHELLY CORNISH ADMINISTRATOR 170176 0 101 0 19380 0 7101 0 22988 0 219746 0 0 0 TESS SMITH DIRECTOR OF HOUSING 99197 0 15271 0 28300 0 3968 0 23448 0 170184 0 0 0 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 KOPP, CSO - $13,263 KATHY YOUNGQUIST, CFO - $33,401 MATTHEW KERN, COO - $32,325 ANGELA BROWN, CHRO - $11,030 PART II: ALL OFFICERS' COMPENSATION WAS PAID BY CASSIA SERVICES, THE MANAGEMENT SERVICES COMPANY. A CITY OF DASSEL MN 410851701 2010-09-15 1400000 FACILITY DEVELOPMENT 0 0 0 B CITY OF DASSEL MN 410851701 2007-08-21 1500000 ACQUIRE FACILITY 0 0 0 C COLORADO HEALTH FACILITIES AUTHORITY 840732932 2011-03-31 875000 TO REFINANCE SERIES 2011 BONDS 0 0 0 D CITY OF VICTORIA MN 410997257 92627TAT3 2014-07-31 22110000 TO REFINANCE SERIES 2009 BONDS 0 0 0 A 685819 1400000 28000 1372000 2011 0 0 1 1 B 1065151 1500000 30000 1470000 2007 0 0 1 1 C 875000 875000 2011 0 0 1 1 D 4680000 22110000 1075979 442200 21667800 2014 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 1 0 0 0 1 C 0 0 1 0 0 0 0 0 1 D 0 0 0 1 0 0 0 0 1 A 1 B 1 C 1 D 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF VICTORIA, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 08/20/2018 ISSUER NAME: CARLTON COUNTY, MN DATE THE REBATE COMPUTATION WAS PERFORMED: 03/17/2020 A CARLTON COUNTY MN 416005767 142887BB3 2015-03-02 5805000 FACILITY DEVELOPMENT 0 0 0 B CITY OF MILACA MN 416005370 2020-10-01 912000 TO REFINANCE 2012 HUD LOAN AND SERIES 2015 BONDS 0 0 1 C CITY OF LANDFALL VILLAGE MN 411592821 2020-10-01 10000000 TO REFINANCE 2012 HUD LOAN AND SERIES 2015 BONDS 0 0 1 D CITY OF HAMPTON MN 411232259 2020-10-01 10000000 TO REFINANCE 2012 HUD LOAN AND SERIES 2015 BONDS 0 0 1 A 2465000 5805000 191680 116100 5497263 2017 0 0 1 1 B 73185 912000 12689 6113 893198 2021 1 0 1 1 C 802469 10000000 139136 64372 9796492 2021 1 0 1 1 D 802469 10000000 139136 64372 9796492 2021 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 0 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 1 0 0 1 0 0 0 1 D 0 1 0 0 1 0 0 0 1 A 1 B 1 C 1 D 1 A CITY OF HAMPTON MN 411232259 409244AK6 2022-12-28 18500000 ACQUIRE FACILITY 0 0 0 A 18500000 580875 583266 18500000 2022 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 3 A RELATED ORGANIZATION, CASSIA SERVICES, MANAGES ITS OWN AFFILIATES, CASSIA, ELIM CARE, INC., AUGUSTANA CARE AND ALL ELIM/AUGUSTANA AFFILIATES. SERVICES PROVIDED INCLUDE FINANCIAL ACCOUNTING, OPERATIONAL OVERSIGHT, HUMAN RESOURCES, INFORMATION TECHNOLOGY, CLINICAL NURSING CONSULTATION, CORPORATE COMPLIANCE, COORDINATED ADVERTISING AND MARKETING, PHILANTHROPY AND NEW BUSINESS DEVELOPMENT. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS CASSIA. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE ORGANIZATION'S GOVERNING DOCUMENTS MUST BE APPROVED BY AN AFFIRMATIVE VOTE OF A MAJORITY OF THE TOTAL NUMBER OF DIRECTORS HOLDING OFFICE AND FOR CERTAIN ISSUES BY THE AFFIRMATIVE VOTE OF A MAJORITY OF VOTING DELEGATES OF CASSIA, THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM 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 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 XII, LINE 2C: OVERSIGHT OF THE AUDIT PROCESS IS HANDLED BY THE FINANCE COMMITTEE FOR CASSIA AND ITS AFFILIATES. REPLACEMENT RESERVES LLC 7171 OHMS LANE EDINA MN 55439 752990222 INACTIVE MN 0 0 AUGUSTANA CARE AUGUSTANA DASSEL LAKESIDE COMMUNITY HOME LLC 7171 OHMS LANE EDINA MN 55439 208916091 NURSING/ASSISTED LIVING FACILITY MN 1726888 5018983 AUGUSTANA CARE AUGUSTANA SENIOR DEVELOPMENT II LLC 7171 OHMS LANE EDINA MN 55439 481293891 CONSULTING MN 13884906 57698 AUGUSTANA CARE AUGUSTANA MERCY CARE CENTER LLC 7171 OHMS LANE EDINA MN 55439 271466676 NURSING/ASSISTED LIVING FACILITY MN 7405251 6676208 AUGUSTANA CARE AUGUSTANA LAND DEVELOPMENT LLC 7171 OHMS LANE EDINA MN 55439 271456660 LAND DEVELOPMENT MN 6501 4497017 AUGUSTANA CARE AUGUSTANA ELK RUN LLC 7171 OHMS LANE EDINA MN 55439 273219747 ASSISTED LIVING MN 2540626 5587000 AUGUSTANA CARE AUGUSTANA EMERALD CARE LLC 7171 OHMS LANE EDINA MN 55439 271279704 MEMORY CARE MN 12034402 23209371 AUGUSTANA CARE AUGUSTANA REGENT AT BURNSVILLE LLC 7171 OHMS LANE EDINA MN 55439 208915982 HOUSING WITH SERVICES MN 7697343 3385298 AUGUSTANA CARE AUGUSTANA PROPERTIES LLC 7171 OHMS LANE EDINA MN 55439 462166624 RENTAL PROPERTIES MN 149196 2255443 AUGUSTANA CARE CASTLE PEAK SENIOR CARE LLC 7171 OHMS LANE EDINA MN 55439 460904337 NURSING/ASSISTED LIVING FACILITY MN 7026401 18207771 AUGUSTANA CARE AUGUSTANA OAKVIEW CARE LLC 7171 OHMS LANE EDINA MN 55439 472292912 HOUSING WITH SERVICES MN 1327224 3385298 AUGUSTANA CARE AUGUSTANA CASH MANAGEMENT COMPANY LLC 7171 OHMS LANE EDINA MN 55439 823725231 MANAGING CASH/ACCOUNTS PAYABLE FOR SUBSIDIARIES OF AUGUSTANA CARE MN 0 19584547 AUGUSTANA CARE CASSIA 7171 OHMS LANE EDINA MN 55439 831758728 PARENT CO/FUND RAISING MN 501(C)(3) LINE 7 N/A 0 CASSIA SERVICES 7171 OHMS LANE EDINA MN 55439 411806946 MANAGEMENT SERVICES MN 501(C)(3) LINE 12A, I CASSIA 0 ELIM CARE INC 7171 OHMS LANE EDINA MN 55439 411694818 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) LINE 10 CASSIA 0 PIONEER HOUSE ASSISTED LIVING INC 7171 OHMS LANE EDINA MN 55439 411927112 HEALTH CARE FACILITIES/SERVICES MN 501(C)(3) LINE 10 ELIM CARE INC 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