2019-11-15T18:07:10-06:00 2018-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2018-01-01 010706736 American Eagle LifeCare Corporation AMER 6152522305 3819 Hawk Crest Road Ann Arbor MI 48103 F Scott Kellman CEO 2019-11-15 true NICOLE BENCIK P00756195 3128997000 2018 2020-03-31 21:24:44Z F Scott Kellman 3819 Hawk Crest Road Ann Arbor MI 48103 53408101 false X N/A X 2002 TN 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. 5 4 518 85 0 0 0 24381712 44645910 748 8645309 9024 116882 24391484 53408101 0 0 11229334 21901372 0 0 13397933 24811533 24627267 46712905 -235783 6695196 60529566 406174723 59625910 354752045 903656 51422678 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. false false 37370324 44762792 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. 37370324 true false false false false false false false false true true false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false true X 117 0 true 518 true false false false false false false true false X 5 4 true true false false false false false true true false false true true true true true true true true true true IN X F Scott Kellman 7342225264 3819 Hawk Crest Road Ann Arbor MI 48103 F Scott Kellman CEO/ Chairman & Treasurer of the Board 40.0 X X 1037825 0 20750 Randall Rutta VP, Secretary/Director of the Board 2.0 X X 20000 0 0 Mark Miller VP/Director of the Board 2.0 X X 20000 0 0 Daniel Kellman VP/Director of the Board 2.0 X X 20000 0 0 Benjamin Kellman VP/Director of the Board 2.0 X X 20000 0 0 Elan Ruggill President 40.0 X 222789 0 5865 CHRIS FRANCIS EXECUTIVE DIRECTOR 40.0 X 130000 0 10842 LESLEY HUMPAL EXECUTIVE DIRECTOR 40.0 X 110000 0 9179 1580614 0 46636 4 false true false MEDICAL REHABILITATION CENTERS LLC 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 MANAGEMENT SERVICES 592914 GENESIS REHABILITION SERVICES PO BOX 7247-6524 PHILADELPHIA PA 17170 THERAPY SERVICES 532658 Life Care Services 400 Locust Street Suite 820 Des Moines IA 503092334 Management Services 453759 GREENBRIAR SENIOR LIVING 3232 MCKINNEY AVE SUITE 1160 DALLAS TX 75204 MANAGEMENT SERVICES 328114 OMNICARE INC PO BOX 781668 DETROIT MI 482781668 PHARMACY MANAGEMENT 174463 4 0 Patient Service Revenues 623000 44645910 44645910 0 0 0 0 44645910 18137 18137 0 0 354822 8272350 354822 8272350 8627172 8627172 MISCELLANEOUS REVENUE 900099 94224 94224 Catering Revenue 722320 22658 22658 0 0 0 0 116882 53408101 44762792 0 8645309 1688121 1350497 337624 17131681 13705345 3426336 1917991 1534393 383598 1163579 930863 232716 1616856 1293485 323371 212016 169613 42403 176516 141213 35303 3256515 2605212 651303 0 499716 399773 99943 357764 286211 71553 351848 281478 70370 4937324 3949859 987465 185880 148704 37176 45130 36104 9026 3752720 3002176 750544 4705489 3764391 941098 561470 449176 112294 FOOD COST 758797 607038 151759 MEDICAL/PHARMACY/PHYSICIAN EXPENSE 2590160 2072128 518032 SUPPLIES 266758 213406 53352 PROVISION FOR BAD DEBT 102534 82027 20507 434040 347232 86808 0 46712905 37370324 9342581 0 1289533 1254677 5641531 2568 1353604 7170666 0 0 0 338517 223873 261207 1197585 363596700 67566405 38025450 296030295 577734 0 41294063 0 18085233 45016039 1549395 7392319 60529566 406174723 6521859 17264422 1180019 12223736 0 43568050 65143327 7628380 10000000 727602 250120560 59625910 354752045 X 903656 51382940 39738 903656 51422678 60529566 406174723 X 6695196 438792 43385034 X false false false X 559 0 0 0 559 56029319 55297321 37075647 24381712 44645910 217429909 126278 12001 359631 0 0 497910 0 0 56156156 55309322 37435278 24381712 44645910 217928378 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 217928378 12259 181551 170228 748 18137 382923 0 12259 181551 170228 748 18137 382923 0 888 16249 0 9024 116882 143043 56169303 55507122 37605506 24391484 44780929 218454344 0.9976 0.9980 0.0018 0.0019 X Schedule A, Part III, Line 12 Other Income 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; 4547218 4547218 351371587 66604420 284767167 1817878 380926 1436952 5860017 581059 5278958 296030295 OTHER INVESTMENTS 41294063 F 41294063 INTEREST RATE SWAP OBLIGATION -216320 Due to Affilitate 7301302 BOND PAYABLE 242605497 DEPOSITS PAYABLE 192265 OTHER LIABILITIES 237816 250120560 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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. X true true X X X X X false false false false false false false false false F Scott Kellman CEO/ Chairman & Treasurer of the Board 1037825 0 0 0 0 0 0 0 20750 0 1058575 0 0 0 Elan Ruggill President 222789 0 0 0 0 0 0 0 5865 0 228654 0 0 0 Schedule J, Part I, Line 1a Payments for business use of personal residence 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. 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; AMERICAN EAGLE SANDERS GLEN LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 203294905 ASSISTED LIVING FACILITY IN 2110774 0 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE MORNING BREEZE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 203294992 CONTINUING CARE RETIREMENT COMMUNITY IN 8783620 2284924 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 590907 5691132 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 498597 5184324 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET ASSISTED LIVING LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 611722029 FACILITY COMPANY OH 1036154 16352353 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 4032696 26064242 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 19720284 30489873 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 5500464 23403159 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 1160903 285914540 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 Schedule R, Part I NEWLY ACQUIRED ENTITIES 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.