Baptist Home Inc.

“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.”

“The sole member of the organization is elim care, inc. The sole member of elim care, inc. Is cassia.”

“The organization's board of directors are appointed by a majority vote from the board of directors of the sole member, elim care, inc, at the annual meeting. At least 41% of the directors must be members of a north american baptist conference church.”

“Elim care, inc. Is the sole member of the corporation. Board members of the corporation are appointed by the sole member. Decisions of the corporation are subject to approval by the sole member. Certain actions are further subject to approval by the cassia board, which is the parent organization.”

“The form 990 and all related schedules were prepared by internal finance staff 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.”

“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.”

“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.”

“The organization makes its governing documents and conflict of interest policy available to the public upon request.”

“Other contracted services consist of: pooled nursing: $1,071,303, therapy: $605,769, maintenance: $120,267, pharmacy: $23,042, and other: $112,504”

“ELIM CARE, INC. 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. THESE 501(c)(3) ORGANIZATIONS HAVE BEEN CLASSIFIED AS ENTITIES THAT ARE NOT PRIVATE FOUNDATIONS UNDER SECTION 509(A). 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. ELIM CARE, INC. 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.”

“Other changes in net assets were as follows: transfers from affiliates: $52,142, net assets released from restriction for operations: -$19,632”