AMERICAN EAGLE LIFECARE CORPORATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN EAGLE LIFECARE CORPORATION (EIN 01-0706736)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-15
- IRS object ID
- 201923199349315377
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-15T18:07:10-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 West Wacker Drive Suite 2600 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606061224 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010706736 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Eagle LifeCare Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 6152522305 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1Txt |
| City | Ann Arbor | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | F Scott Kellman | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Signature | 2019-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NICOLE BENCIK | PreparerPersonNm |
| PTIN | P00756195 | PTIN |
| Phone | 3128997000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F Scott Kellman | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1Txt |
| City | Ann Arbor | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,408,101 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | The organization owns and operates nursing homes, senior living facilities, assisted living facilities and related facilities, and provides healthcare and other services to the elderly and infirm. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 518 | TotalEmployeeCnt |
| Total Volunteers | 85 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,381,712 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $44,645,910 | CYProgramServiceRevenueAmt |
| PY Investment Income | $748 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,645,309 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,024 | PYOtherRevenueAmt |
| CY Other Revenue | $116,882 | CYOtherRevenueAmt |
| PY Total Revenue | $24,391,484 | PYTotalRevenueAmt |
| CY Total Revenue | $53,408,101 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,229,334 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,901,372 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,397,933 | PYOtherExpensesAmt |
| CY Other Expenses | $24,811,533 | CYOtherExpensesAmt |
| PY Total Expenses | $24,627,267 | PYTotalExpensesAmt |
| CY Total Expenses | $46,712,905 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$235,783 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,695,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $60,529,566 | TotalAssetsBOYAmt |
| Total Assets EOY | $406,174,723 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $59,625,910 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $354,752,045 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $903,656 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $51,422,678 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The organization acquires, owns, maintains and operates nursing homes, senior living facilities and/or assisted living facilities and related facilities providing health care or other services to the elderly and infirm or disabled and/or disadvantaged persons throughout the United States. The organization also develops and deploys educational programs and supporting research in the area of learning science and innovative educational programs and tools in a variety of media for training and educational purposes. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $37,370,324 | ExpenseAmt |
| Revenue | $44,762,792 | RevenueAmt |
| Desc | THE ORGANIZATION ADDED 17 COMMUNITIES TO ITS PORTFOLIO IN 2018. WOODLAND TOWERS, A FLORIDA COMMUNITY, WAS ADDED AT THE BEGINNING OF 2018 AND PROVIDES ASSISTED LIVING SERVICES. THE ORGANIZATION ALSO ACQUIRED 16 COMMUNITIES, KNOWN AS EAGLE SENIOR LIVING, THAT OFFER INDEPENDENT LIVING, ASSISTED LIVING, AND MEMORY CARE SERVICES. THE COMMUNITIES OF THE ORGANIZATION PROVIDE A VARIETY OF SERVICES TO THE ELDERLY THROUGHOUT THE UNITED STATES. THESE FACILITIES PROVIDE SERVICES WITHOUT CHARGE, OR AT AMOUNTS LESS THAN ESTABLISHED RATES, TO PATIENTS WHO MEET THE CRITERIA OF ITS CHARITY CARE OR UNINSURED POLICIES. THE CRITERIA FOR CHARITY CARE TAKES INTO CONSIDERATION HEALTH & HUMAN SERVICES FEDERAL POVERTY GUIDELINES, FAMILY ASSETS, FAMILY SIZE, EMPLOYMENT STATUS, ORDINARY FAMILY EXPENSES, AND OTHER RELATED INFORMATION. | Desc |
| Total Program Service Expenses | $37,370,324 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 117 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 518 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (true) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F Scott Kellman | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7342225264 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1Txt |
| City | Ann Arbor | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| F Scott Kellman | |||||||
| CEO/ Chairman & Treasurer of the Board | 40.0 | Yes (X) | Yes (X) | $1,037,825 | $0 | $20,750 | |
| Randall Rutta | |||||||
| VP, Secretary/Director of the Board | 2.0 | Yes (X) | Yes (X) | $20,000 | $0 | $0 | |
| Mark Miller | |||||||
| VP/Director of the Board | 2.0 | Yes (X) | Yes (X) | $20,000 | $0 | $0 | |
| Daniel Kellman | |||||||
| VP/Director of the Board | 2.0 | Yes (X) | Yes (X) | $20,000 | $0 | $0 | |
| Benjamin Kellman | |||||||
| VP/Director of the Board | 2.0 | Yes (X) | Yes (X) | $20,000 | $0 | $0 | |
| Elan Ruggill | |||||||
| President | 40.0 | Yes (X) | $222,789 | $0 | $5,865 | ||
| CHRIS FRANCIS | |||||||
| EXECUTIVE DIRECTOR | 40.0 | $130,000 | $0 | $10,842 | Yes (X) | ||
| LESLEY HUMPAL | |||||||
| EXECUTIVE DIRECTOR | 40.0 | $110,000 | $0 | $9,179 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,580,614 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,636 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| MEDICAL REHABILITATION CENTERS LLC | ||||||
| 1050 CHINOE RD SUITE 350 | LEXINGTON | KY | 40502 | MANAGEMENT SERVICES | $592,914 | |
| GENESIS REHABILITION SERVICES | ||||||
| PO BOX 7247-6524 | PHILADELPHIA | PA | 17170 | THERAPY SERVICES | $532,658 | |
| Life Care Services | ||||||
| 400 Locust Street | Des Moines | IA | 503092334 | Management Services | $453,759 | Suite 820 |
| GREENBRIAR SENIOR LIVING | ||||||
| 3232 MCKINNEY AVE SUITE 1160 | DALLAS | TX | 75204 | MANAGEMENT SERVICES | $328,114 | |
| OMNICARE INC | ||||||
| PO BOX 781668 | DETROIT | MI | 482781668 | PHARMACY MANAGEMENT | $174,463 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Patient Service Revenues | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $44,645,910 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,645,910 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $44,645,910 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,137 | TotalRevenueColumnAmt |
| Exclusion | $18,137 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $354,822 | SecuritiesAmt |
| Other | $8,272,350 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $354,822 | SecuritiesAmt |
| Other | $8,272,350 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,627,172 | TotalRevenueColumnAmt |
| Exclusion | $8,627,172 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | $94,224 | $94,224 |
| Catering Revenue | 722320 | $22,658 | $22,658 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $116,882 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,408,101 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,762,792 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,645,309 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,688,121 | TotalAmt |
| Program Services | $1,350,497 | ProgramServicesAmt |
| Management And General | $337,624 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,131,681 | TotalAmt |
| Program Services | $13,705,345 | ProgramServicesAmt |
| Management And General | $3,426,336 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,917,991 | TotalAmt |
| Program Services | $1,534,393 | ProgramServicesAmt |
| Management And General | $383,598 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,163,579 | TotalAmt |
| Program Services | $930,863 | ProgramServicesAmt |
| Management And General | $232,716 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,616,856 | TotalAmt |
| Program Services | $1,293,485 | ProgramServicesAmt |
| Management And General | $323,371 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,016 | TotalAmt |
| Program Services | $169,613 | ProgramServicesAmt |
| Management And General | $42,403 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,516 | TotalAmt |
| Program Services | $141,213 | ProgramServicesAmt |
| Management And General | $35,303 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,256,515 | TotalAmt |
| Program Services | $2,605,212 | ProgramServicesAmt |
| Management And General | $651,303 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,716 | TotalAmt |
| Program Services | $399,773 | ProgramServicesAmt |
| Management And General | $99,943 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,764 | TotalAmt |
| Program Services | $286,211 | ProgramServicesAmt |
| Management And General | $71,553 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,848 | TotalAmt |
| Program Services | $281,478 | ProgramServicesAmt |
| Management And General | $70,370 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,937,324 | TotalAmt |
| Program Services | $3,949,859 | ProgramServicesAmt |
| Management And General | $987,465 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,880 | TotalAmt |
| Program Services | $148,704 | ProgramServicesAmt |
| Management And General | $37,176 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,130 | TotalAmt |
| Program Services | $36,104 | ProgramServicesAmt |
| Management And General | $9,026 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,752,720 | TotalAmt |
| Program Services | $3,002,176 | ProgramServicesAmt |
| Management And General | $750,544 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,705,489 | TotalAmt |
| Program Services | $3,764,391 | ProgramServicesAmt |
| Management And General | $941,098 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,470 | TotalAmt |
| Program Services | $449,176 | ProgramServicesAmt |
| Management And General | $112,294 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOOD COST | $758,797 | $607,038 | $151,759 |
| MEDICAL/PHARMACY/PHYSICIAN EXPENSE | $2,590,160 | $2,072,128 | $518,032 |
| SUPPLIES | $266,758 | $213,406 | $53,352 |
| PROVISION FOR BAD DEBT | $102,534 | $82,027 | $20,507 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,040 | TotalAmt |
| Program Services | $347,232 | ProgramServicesAmt |
| Management And General | $86,808 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,712,905 | TotalAmt |
| Program Services | $37,370,324 | ProgramServicesAmt |
| Management And General | $9,342,581 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,289,533 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,254,677 | BOYAmt |
| EOY | $5,641,531 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,568 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,353,604 | BOYAmt |
| EOY | $7,170,666 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $338,517 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $223,873 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,207 | BOYAmt |
| EOY | $1,197,585 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $363,596,700 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $67,566,405 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,025,450 | BOYAmt |
| EOY | $296,030,295 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $577,734 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $41,294,063 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,085,233 | BOYAmt |
| EOY | $45,016,039 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,549,395 | BOYAmt |
| EOY | $7,392,319 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,529,566 | BOYAmt |
| EOY | $406,174,723 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,521,859 | BOYAmt |
| EOY | $17,264,422 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,180,019 | BOYAmt |
| EOY | $12,223,736 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,568,050 | BOYAmt |
| EOY | $65,143,327 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,628,380 | BOYAmt |
| EOY | $10,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,602 | BOYAmt |
| EOY | $250,120,560 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,625,910 | BOYAmt |
| EOY | $354,752,045 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $903,656 | BOYAmt |
| EOY | $51,382,940 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $39,738 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $903,656 | BOYAmt |
| EOY | $51,422,678 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,529,566 | BOYAmt |
| EOY | $406,174,723 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,695,196 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $438,792 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $43,385,034 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $559 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Total | $559 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,029,319 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,297,321 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,075,647 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,381,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,645,910 | CurrentTaxYearAmt |
| Total | $217,429,909 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $126,278 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,001 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $359,631 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $497,910 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,156,156 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,309,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,435,278 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,381,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,645,910 | CurrentTaxYearAmt |
| Total | $217,928,378 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $217,928,378 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $181,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $748 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,137 | CurrentTaxYearAmt |
| Total | $382,923 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $181,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $748 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,137 | CurrentTaxYearAmt |
| Total | $382,923 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $888 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,249 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $116,882 | CurrentTaxYearAmt |
| Total | $143,043 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,169,303 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,507,122 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,605,506 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,391,484 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $44,780,929 | CurrentTaxYearAmt |
| Total | $218,454,344 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.9976 | PublicSupportCY509Pct |
| Public Support PY509 | 0.9980 | PublicSupportPY509Pct |
| Investment Income CY | 0.0018 | InvestmentIncomeCYPct |
| Investment Income PY | 0.0019 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12 Other Income | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION - OTHER INCOME, COLUMN A - 888.0, COLUMN B - 16249.0, COLUMN C - 0.0, COLUMN D - 9024.0, COLUMN E - 116882.0, COLUMN F - 143043.0; | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,547,218 | OtherCostOrOtherBasisAmt |
| Book Value | $4,547,218 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $351,371,587 | OtherCostOrOtherBasisAmt |
| Depreciation | $66,604,420 | DepreciationAmt |
| Book Value | $284,767,167 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,817,878 | OtherCostOrOtherBasisAmt |
| Depreciation | $380,926 | DepreciationAmt |
| Book Value | $1,436,952 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,860,017 | OtherCostOrOtherBasisAmt |
| Depreciation | $581,059 | DepreciationAmt |
| Book Value | $5,278,958 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $296,030,295 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INVESTMENTS | Desc |
| Book Value | $41,294,063 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $41,294,063 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE SWAP OBLIGATION | -$216,320 |
| Due to Affilitate | $7,301,302 |
| BOND PAYABLE | $242,605,497 |
| DEPOSITS PAYABLE | $192,265 |
| OTHER LIABILITIES | $237,816 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $250,120,560 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | FormAndLineReferenceDesc |
| Explanation | AS SINGLE MEMBER LIMITED LIABILITY COMPANIES, ALL INCOME IS INCLUDED IN THE TAXABLE INCOME OF THE INDIVIDUAL MEMBER; THUS NO FEDERAL OR STATE INCOME TAXES ARE INCLUDED IN THESE FINANCIAL STATEMENTS. US GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE COMPANY RECOGNIZES INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE COMPANY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2016. DUE TO ITS PASS-THROUGH STATUS, THE COMPANY IS NOT SUBJECT TO US FEDERAL INCOME TAX OR STATE INCOME TAX. ALL YEARS SINCE INCEPTION ARE OPEN TO INSPECTION. THE COMPANY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE COMPANY HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES AS OF DECEMBER 31, 2017. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| F Scott Kellman | ||||||||||||||
| CEO/ Chairman & Treasurer of the Board | $1,037,825 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $20,750 | $0 | $1,058,575 | $0 | $0 | $0 |
| Elan Ruggill | ||||||||||||||
| President | $222,789 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,865 | $0 | $228,654 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 1a Payments for business use of personal residence | FormAndLineReferenceDesc |
| Explanation | American Eagle Lifecare Corporation leases space from its CEO, Scott Kellman. Mr. Kellman reported this as ordinary income on his personal tax return for 2018. The fair market value of the rental was established after consultation with local real estate professionals. Factors evaluated in deriving the current rent included, but were not limited to, quality of space, dedicated and common space utilized by the company, access of the employees to kitchen and parking facilities, as well as consideration of per square foot rents for comparable space in the market. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 1a ANNUAL SUMMARY AND TRANSMITTAL OF U.S. INFORMATION RETURNS | EACH OF THE DISREGARDED ENTITIES LISTED IN SCHEDULE R, PART I FILES A SEPARATE FORM 1096. THIS REPRESENTS THE TOTAL FOR ALL DISREGARDED ENTITIES. |
| Form 990, Part V, Line 2a TRANSMITTAL OF WAGE AND TAX STATEMENTS | EACH OF THE DISREGARDED ENTITIES LISTED IN SCHEDULE R, PART I FILES A SEPARATE FORM W-3. THIS REPRESENTS THE TOTAL FOR ALL DISREGARDED ENTITIES. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | BY RESOLUTIONS ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, THE BOARD OF DIRECTORS MAY DESIGNATE FROM AMONG ITS MEMBERS ONE OR MORE EXECUTIVE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH EXECUTIVE COMMITTEE, TO THE EXTENT PROVIDED IN SUCH RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE AFFAIRS OF THE CORPORATION; BUT THE DESIGNATION OF ANY SUCH EXECUTIVE COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTOR, OF ANY RESPONSIBILITY IMPOSED UPON IT OF HIM BY LAW. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | F. SCOTT KELLMAN & BENJAMIN KELLMAN & DANIEL KELLMAN - Family relationship |
| Form 990, Part VI, Line 3 Delegation of management duties | THE ORGANIZATION UTILIZES THREE OPERATIONAL MANAGEMENT COMPANIES FOR THE COMMUNITIES WITHIN THIS RETURN. MEDICAL REHABILITATION CENTERS, LLC D/B/A EXCEPTIONAL LIVING CENTERS, A KENTUCKY CORPORATION TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES. MANAGEMENT FEES INCLUDE MONTHLY FEES PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. GREENBRIER SENIOR LIVING LLC, A TEXAS CORPORATION TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES. MANAGEMENT FEES INCLUDE MONTHLY FEES PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. LIFE CARE SERVICES, AN IOWA CORPORATION TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES. MANAGEMENT FEES INCLUDE MONTHLY FEES PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A final draft of the Form 990, including all applicable schedules, is provided to each member of the governing body before the return is filed with the IRS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | Annual certifications are received from all officers and directors to determine whether any potential conflicts of interest exist. The board of directors discuss the annual certifications at the board meetings to determine whether an actual conflict of interest exists. If a conflict is determined to exist, that person would be recused from taking part in any decisions concerning the conflicting issue. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S CEO, F. SCOTT KELLMAN, ON AN ANNUAL BASIS. THE BOARD USES CURRENT MARKET DATA FOR COMPARABILITY AND DOCUMENTS THEIR DELIBERATION AND DECISION IN THE BOARD MEETING MINUTES; THIS PROCESS WAS LAST UNDERTAKEN DURING THE FOURTH QUARTER 2018. IN ADDITION, THE BOARD OF DIRECTORS OBTAINED COMPENSATION STUDIES PERFORMED BY CROWE LLP IN 2017 TO USE IN DETERMINING THE AMOUNT OF COMPENSATION FOR 2017-Present. THIS INFORMATION WAS DOCUMENTED IN THE BOARD MEETING MINUTES. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | American Eagle Lifecare's Home office has one key employee other than its CEO. This employee, Elan Ruggill serves as a President. In this capacity he analyses financial statements, supervises American Eagle's managers, and analyses and processes new investments. He is also responsible for our web sites and overseeing the capital repairs at our facilities. Mr. Ruggill's compensation was established after consideration of several factors including the following. *Compensation provided to employees with comparable levels of responsibility at enterprises similar in size and mission to American Eagle as reported in GuideStar Compensation studies and reports. *Discussions with executives from for profit entities in the senior living sector who employ individuals with similar skills and responsibilities to Mr. Ruggill. *Discussions with Mr. Ruggill regarding employment offers he had with other companies. *Consideration by the CEO of appropriate compensation for individuals at Mr. Ruggill's level derived from the CEO's experience as the COO, Chief investment officer, and CEO of public companies involved in the senior housing space. Discussions by the Board's Compensation Committee occurred regarding the above factors and Mr. Ruggill's ultimate compensation, though the Compensation Committee clearly delegated the ultimate decision regarding Mr. Ruggill's compensation to the CEO. |
| Form 990, Part VI, Line 19 Required documents available to the public | The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | BROOKDALE AND WOODLAND TOWERS TRANSACTIONS - 43385034; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (35 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| AMERICAN EAGLE SANDERS GLEN LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 203294905 | ASSISTED LIVING FACILITY | IN | $2,110,774 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE MORNING BREEZE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 203294992 | CONTINUING CARE RETIREMENT COMMUNITY | IN | $8,783,620 | $2,284,924 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE WESTFIELD FACILITY COMPANY LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 272784041 | FACILITY COMPANY | IN | $0 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE GREENSBURG FACILITY COMPANY LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 272784104 | FACILITY COMPANY | IN | $590,907 | $5,691,132 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE HAMLET HOLDING LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 463702281 | HOLDING COMPANY | OH | $0 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| HAMLET HEALTH CARE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 371741674 | FACILITY COMPANY | OH | $498,597 | $5,184,324 | AMERICAN EAGLE HAMLET HOLDING LLC |
| HAMLET ASSISTED LIVING LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 611722029 | FACILITY COMPANY | OH | $1,036,154 | $16,352,353 | AMERICAN EAGLE HAMLET HOLDING LLC |
| HAMLET OPERATOR HOLDING LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 611740797 | HOLDING COMPANY | OH | $0 | $0 | AMERICAN EAGLE HAMLET HOLDING LLC |
| HAMLET ASSISTED LIVING OPERATOR LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 371742958 | ASSISTED LIVING FACILITY | OH | $0 | $0 | HAMLET OPERATOR HOLDING LLC |
| HAMLET HILLS LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 383915895 | INDEPENDENT LIVING FACILITY | OH | $4,032,696 | $26,064,242 | HAMLET OPERATOR HOLDING LLC |
| AMERICAN EAGLE WESLEYAN HOLDING LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 812677098 | HOLDING COMPANY | OH | $0 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| WESLEYAN VILLAGE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 340714611 | CONTINUING CARE RETIREMENT COMMUNITY | OH | $19,720,284 | $30,489,873 | AMERICAN EAGLE WESLEYAN HOLDING LLC |
| WESLEYAN MEADOWS LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 311522357 | INDEPENDENT LIVING FACILITY | OH | $0 | $0 | WESLEYAN VILLAGE LLC |
| WESLEYAN SENIOR LIVING FOUNDATION LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 311661389 | CHARITABLE FOUNDATION | OH | $0 | $0 | WESLEYAN VILLAGE LLC |
| SENIOR HOUSING ASSET RESOURCES LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 823470359 | ASSET MANAGEMENT COMPANY | DE | $0 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE WOODLAND TOWERS FACILITY LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 822172833 | FACILITY COMPANY | FL | $5,500,464 | $23,403,159 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE WOODLAND TOWERS LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 822204446 | INDEPENDENT LIVING AND ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831164248 | HOLDING COMPANY | DE | $1,160,903 | $285,914,540 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE LEESBURG AL LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841763819 | ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE LEESBURG MC LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841780833 | MEMORY CARE FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE VENICE ISLAND LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841808184 | MEMORY CARE FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE TUSKAWILLA LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841794740 | ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE BRANDON LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 834703245 | ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE ISLAND LAKE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841739515 | INDEPENDENT LIVING & ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE TITUSVILLE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 841761486 | INDEPENDENT LIVING & ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE EAU GALLIE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 834710426 | ASSISTED LIVING FACILITY | FL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE CASTLE HILLS LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831464688 | ASSISTED LIVING AND MEMORY CARE FACILITY | TX | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE PALMER PARK LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831145908 | MEMORY CARE FACILITY | CO | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE OWATONNA AL LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831340555 | ASSISTED LIVING AND MEMORY CARE FACILITY | MN | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE HANCEVILLE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831118173 | ASSISTED LIVING FACILITY | AL | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE RAVENNA LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831419216 | ASSISTED LIVING FACILITY | OH | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE NEWARK LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831367125 | ASSISTED LIVING FACILITY | OH | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE KINGSTON LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831454882 | ASSISTED LIVING FACILITY | TN | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE HENDERSONVILLE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831443669 | INDEPENDENT LIVING & ASSISTED LIVING FACILITY | TN | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
| AMERICAN EAGLE PLEASANT PRAIRIE LLC | |||||||||
| 3819 HAWK CREST RD | ANN ARBOR | MI | 48103 | 831179483 | ASSISTED LIVING FACILITY | DE | $0 | $0 | AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule R, Part I NEWLY ACQUIRED ENTITIES | FormAndLineReferenceDesc |
| Explanation | THE ENTITIES THAT ARE LISTED ON SCHEDULE R/PART I/LINES 19 THROUGH 35 ARE ALL PART OF THE "BROOKDALE" TRANSACTION THAT TOOK PLACE TOWARDS THE END OF 2018. AMERICAN EAGLE DELAWARE HOLDING COMPANY, LLC (DBA EAGLE SENIOR LIVING) IS THE DIRECT SOLE MEMBER OF THESE ENTITIES. IT WAS NOT POSSIBLE TO OBTAIN THE BREAKOUT OF THE 17 ENTITIES UNDER AMERICAN EAGLE DELAWARE HOLDING COMPANY, LLC, THEREFORE THE NUMBERS REFLECTED ON LINE 18 ARE ALL ENCOMPASSING FOR THE ENTITIES LISTED THEREAFTER. GOING FORWARD, THIS INFORMATION WILL BE AVAILABLE AND PROPERLY REPORTED ON THE FORM 990. | ExplanationTxt |