2022-11-11T16:50:39-06:00 2021-12-31 620713250 KRAFTCPAS PLLC 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2021-01-01 061818302 ABE'S GARDEN ABES 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 MICHAEL SHMERLING CHAIRMAN 6159973030 2022-11-11 1 MICHAEL SHMERLING 999009999 FRANCES E LEAHY P00713593 6152427351 2022-11-10 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z MICHAEL SHMERLING 115 WOODMONT BLVD NASHVILLE TN 37205 14576046 0 X WWW.ABESGARDEN.ORG X 2007 TN A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING 23 21 234 119 0 0 1492471 5159793 10132776 9351334 6092 16241 0 0 11631339 14527368 0 6000 0 0 7160083 6666417 0 0 786424 4359618 4150983 11519701 10823400 111638 3703968 34482133 36175841 26902936 24509825 7579197 11666016 THE PURPOSE OF ABE'S GARDEN IS TO ESTABLISH A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING. 0 0 8312118 6000 9345334 ABE'S GARDEN OPERATES AS AN INDEPENDENT SENIOR AND ASSISTED LVING FACILITY IN NASHVILLE, TENNESSEE. ABE'S GARDEN SPECIALIZES IN ALZHEIMERS AND ADULT CARE. 8312118 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 1 53 0 1 234 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X BOB HIMES CPA 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 MICHAEL SHMERLING CHAIRMAN 20.00 X X 0 0 0 DONALD HOLMES VICE CHAIRMAN 10.00 X X 0 0 0 SUSAN FOXMAN SECRETARY 6.00 X X 0 0 0 PHILLIP BILLINGTON TREASURER 3.00 X X 0 0 0 KATIE CRUMBO DIRECTOR 1.00 X 0 0 0 JAMES PHILLIPS DIRECTOR 1.00 X 0 0 0 JAMES SHMERLING DIRECTOR 1.00 X 0 0 0 MARY KATE MOUSER DIRECTOR 1.00 X 0 0 0 JAYNE SALLERSON DIRECTOR 1.00 X 0 0 0 JOHN HASSENFELD DIRECTOR 1.00 X 0 0 0 RYAN MOSES DIRECTOR 1.00 X 0 0 0 BERNARD PARGH DIRECTOR 1.00 X 0 0 0 CHARLOTTE NESBITT LANGFORD DIRECTOR 1.00 X 0 0 0 JIM DANIELL DIRECTOR 1.00 X 0 0 0 FAITH OTT DIRECTOR 1.00 X 0 0 0 SAURABH SINHA DIRECTOR 1.00 X 0 0 0 CHRIS BROWN DIRECTOR 1.00 X 0 0 0 KIM CAMPBELL DIRECTOR 1.00 X 0 0 0 BILL PURCELL DIRECTOR 1.00 X 0 0 0 RON CORBIN DIRECTOR 1.00 X 0 0 0 SCOTT BURNS DIRECTOR 1.00 X 0 0 0 STEVE MORAN DIRECTOR 1.00 X 0 0 0 JOHN ZEISEL DIRECTOR 1.00 X 0 0 0 CHRIS KINCAID END 061621 EXECUTIVE DIRECTOR 40.00 X 157565 0 3405 CHRIS COELHO START 62921 INTERIM EXECUTIVE DIRECTOR 40.00 X 88903 0 8400 BOB HIMES SENIOR DIRECTOR OF FINANCE 40.00 X 80488 0 10110 DONNA FINTO-BURKS SENIOR DIRECTOR OF CLINICAL CARE 40.00 X 117798 0 8438 DONNA COLEMAN SENIOR DIRECTOR OF DEVELOPMENT 40.00 X 121649 0 9977 566403 0 40330 3 0 1 0 BLUSKY RESTORATION CONTRACTORS LLC 9110 EAST NICHOLS AVE STE 180 CENTENNIAL CO 80112 APARTMENT RENOVATION 348271 COMMUNITY COUNSELING SERVICE CO LLC PO BOX 824885 PHILADELPHIA PA 19182 CAPITAL CAMPAIGN CONSULTING 199050 DUFF INTERIORS 2005 EASTLAND AVE NASHVILLE TN 37206 BUILDING RENOVATIONS AND ARTWORK 117128 3 613033 4546760 5159793 RESIDENTIAL SERVICES 623000 8493537 8493537 SERVICES SOLD TO RESIDENTS 812900 857797 857797 9351334 16998 16998 47921 48678 -757 -757 -757 14527368 9351334 0 16241 6000 6000 348871 301070 47801 5183710 4620269 348619 214822 11077 9862 944 271 705537 636939 47207 21391 417222 373318 24411 19493 6233 6233 90156 90156 295185 245323 31595 18267 15136 15036 100 512966 473785 39181 6585 5795 476 314 703330 703330 1147775 701644 444761 1370 128369 117862 10507 CONTRACTED SERVICES 707122 176933 67594 462595 FOOD COSTS 525150 525150 12976 12976 10823400 8312118 1724858 786424 1136128 1150941 764362 76004 396477 1285779 50126 21438 173794 175624 18883 21896 39813217 8563881 31604703 31249336 2123656 337660 71167 34482133 36175841 586730 501370 150768 0 19481250 18352421 4539951 4139890 2144237 1516144 26902936 24509825 X 6822728 9729566 756469 1936450 7579197 11666016 34482133 36175841 X 3703968 55754 327098 X X 0 1 X 1 1 1 X 1298848 1807922 1608207 1596396 5159793 11471166 1298848 1807922 1608207 1596396 5159793 11471166 2993812 8477354 1358 2108 792 232 16998 21488 11492654 42776191 0.73760 0.90660 X 0.90660 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7272275 7272275 29875872 7010902 23146532 2665070 1552979 830529 31249336 RESIDENT ASSISTANCE FUND 323138 INTEREST RATE SWAP AGREEMENTS 260919 CAPITAL LEASE 43055 CONTRACT LIABILITIES 889032 1516144 X 15041250 55755 143262 327098 526115 14515135 6233 6000 12233 14527368 10954430 143262 143262 10811168 6233 6000 12233 10823401 PART X, LINE 2: MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 327,098. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT ASSISTANCE PAID 6,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS PAID TO INDIVIDUALS FOR RENT 6,000. 1 RENT ASSISTANCE 1 6000 RESIDENTIAL RENT ASSISTANCE FUND PAYMENT TO OFFSET RENT PART I, LINE 2: AN ACCESS TO CARE COMMITTEE DETERMINES ELIGIBILITY REQUESTS AFTER REVIEWING THE RESIDENT'S INCOME AND TAX RETURNS. X X X 0 1 0 0 0 0 0 0 0 CHRIS KINCAID END 061621 EXECUTIVE DIRECTOR 117565 0 40000 0 0 0 0 0 3405 0 160970 0 0 0 A NASHVILLE TENNESSEE 626139016 000000000 2011-12-21 12600000 FACILITY CONSTRUCTION 0 0 0 B NASHVILLE TENNESSEE 626139016 000000000 2014-05-16 12500000 FACILITY CONSTRUCTION 0 0 0 A 4100000 12600000 89091 12600000 2012 0 0 1 1 B 2393750 12500000 101127 12500000 2015 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 1 1 SUNTRUST BANK 14.000000000000 0 0 0 0 0 B 1 1 1 SUNTRUST BANK 14.000000000000 0 0 0 0 0 A 0 B 0 SCHEDULE K, PART I, BOND ISSUES (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION MICHAEL D SHMERLING CHAIRMAN DEVELOPMENT PROJECT X 1600000 1363060 0 1 1 MICHAEL D SHMERLING CHAIRMAN DEVELOPMENT PROJECT X 4000000 2776830 0 1 1 4139890 MICHAEL D SHMERLING OFFICER AND MORE THAN 35% CONTROLLED ENTITY 183274 ACCOUNTING AND IT SERVICES, FOOD, BEVERAGE, AND SUPPLY PRODUCTS 0 MICHAEL D SHMERLING JUDY GIVENS HAS A FAMILY RELATIONSHIP MICHAEL SHMERLING 90743 MANAGEMENT EMPLOYEE 0 JAMES SHMERLING JUDY GIVENS HAS A FAMILY RELATIONSHIP JAMES SHMERLING 90743 MANAGEMENT EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL SHMERLING AND JAMES SHMERLING HAVE A FAMILY RELATIONSHIP. JAMES PHILLIPS AND MICHAEL SHMERLING AND JAMES SHMERLING HAVE A BUSINESS RELATIONSHIP. BILL PURCELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. KIM CAMPBELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY CERTAIN MEMBERS OF THE BOARD OF DIRECTORS, THEN DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HOLDS REGULAR MEETINGS TO DISCUSS POSSIBLE CONFLICTS THAT COULD ARISE. FORM 990, PART VI, SECTION B, LINE 15 ON MAJOR HIRES (CEO, CFO, ETC.), A SEARCH COMMITTEE IS FORMED TO FACILITATE THE RECRUITMENT AND COMPENSATION PACKAGES. THIS PROCESS STUDIES COMPETITIVE SALARY SCALES AND FRINGE BENEFITS. THE CANDIDATES ARE INTERVIEWED AND THE POOL IS NARROWED DOWN. A SECOND INTERVIEW MAY BE CONDUCTED FOR THE EXECUTIVE DIRECTOR POSITION OR OTHER MANAGEMENT POSITIONS. THE FINANCE COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING ALL SALARIES, WAGES, AND BENEFITS FOR EMPLOYEES. TO FURTHER ASSURE INDEPENDENCE WITH REGARD TO HIRING PRACTICES; AND THAT COMPENSATION IS FAIR AND COMPETITIVE, THE BUDGET IS ANALYZED BY MANAGEMENT AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, TAX RETURNS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST RATE SWAP 327,098. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER OVERSIGHT PROCESS NOR SELECTION PROCESS DURING THE TAX YEAR. HEARTHSTONE EDUCATION INSTITUTE LLC 3212 WEST END AVE STE 403 NASHVILLE TN 37203 882924698 TO TRAIN CAREGIVERS AND STAFF WORKING IN MEMORY CARE TN 0 0 ABE'S GARDEN