2025-11-10T12:35:22-06:00 2024-12-31 420714325 RSM US LLP 400 LOCUST STREET SUITE 640 DES MOINES IA 503092354 990 2024-01-01 760262402 CARE INITIATIVES CARE 5152244442 1611 WEST LAKES PKWY WEST DES MOINES IA 502668212 DAVID DIXON SVP/CFO 5152244442 2025-11-06 1 0 KATHY FAIRCHILD P00222608 5155586600 2025-11-06 2024 2025-03-06 01:10:19Z MICHAEL BEAL 1611 WEST LAKES PKWY WEST DES MOINES IA 502668212 271953161 0 X CAREINITIATIVES.ORG X 1989 TX CHARITABLE NON-PROFIT: 43 SKILLED NURSING CARE LOCATIONS, 2 ASSISTED LIVING LOCATIONS, 7 INDEPENDENT LIVING LOCATIONS AND 7 HOSPICE LOCATIONS. 8 7 5686 117 48377 40628 832082 619729 259437351 269133667 826140 1347990 -20322 811075 261075251 271912461 183507 63639 0 0 153094875 171141398 0 0 0 108529960 94223922 261808342 265428959 -733091 6483502 173375162 173770747 106386791 98931093 66988371 74839654 X IMPROVING QUALITY OF LIFE FOR IOWANS AND THEIR FAMILIES DURING LIFE'S HEALTH TRANSITIONS THROUGH COMPASSIONATE INDIVIDUALIZED CARE. 0 0 243620609 63639 269692180 DURING 2024, CARE INITIATIVES PROVIDED SERVICES TO A DAILY AVERAGE OF 2,269 INDIVIDUALS IN 43 SKILLED NURSING CARE LOCATIONS, TWO ASSISTED LIVING LOCATIONS AND SEVEN INDEPENDENT LIVING LOCATIONS. CARE INITIATIVES PROVIDES QUALITY HEALTH CARE, AT THE LOWEST POSSIBLE COST TO OUR RESIDENTS AND PATIENTS. SERVICES PROVIDED INCLUDE LODGING, NUTRITIOUS MEALS, ASSISTANCE WITH ACTIVITIES OF DAILY LIVING, ENGAGING ACTIVITIES TO MAINTAIN THE HIGHEST PHYSICAL AND MENTAL QUALITY OF LIFE ATTAINABLE. ADDITIONAL SERVICES INCLUDE OCCUPATIONAL, SPEECH AND PHYSICAL THERAPY, OUTPATIENT THERAPY SERVICES, SKILLED NURSING CARE, SENIOR LIVING APARTMENTS AND ASSISTED LIVING LOCATIONS. IN ADDITION, CARE INITIATIVES HAS INITIATED A PROGRAM OF REHAB TO HOME CARE TO PROVIDE INDIVIDUALS THE OPPORTUNITY TO SAFELY RETURN TO THEIR HOMES. IN ADDITION, CARE INITIATIVES PROVIDES LIMITED OUTPATIENT THERAPY SERVICES IN THE COMMUNITIES IT SERVES.DURING 2024, CARE INITIATIVES ALSO PROVIDED HOSPICE SERVICES TO A DAILY AVERAGE OF 376 PATIENTS THROUGH SEVEN HOSPICE LOCATIONS. CARE INITIATIVES HOSPICE PROVIDES COORDINATED CARE WITH COMPASSION, RESPECT AND DIGNITY TO PATIENTS AND THEIR FAMILIES EXPERIENCING SERIOUS ILLNESS AND GRIEF FOR A LOVED ONE. SOME OF THE SERVICES PROVIDED INCLUDE NURSING CARE, PHYSICIAN CARE, PHYSICAL AND SPEECH THERAPY, MASSAGE THERAPY, MUSIC THERAPY, SPIRITUAL SUPPORT, RESPITE CARE AND BEREAVEMENT SUPPORT.CARE INITIATIVES IS THE LARGEST NONPROFIT SKILLED NURSING PROVIDER FOR MEDICAID RESIDENTS IN IOWA. IN 2024, A DAILY AVERAGE OF 1,364 RESIDENTS PARTICIPATED IN THE MEDICAID PROGRAM. CARE INITIATIVES' COST FOR THESE RESIDENTS EXCEEDED REVENUE BY $25,233,000. NO RESIDENT IS DENIED A MEDICATION, NURSING SUPPLY OR THERAPY, REGARDLESS OF THEIR ABILITY TO PAY.CARE INITIATIVES HAS A HISTORY OF MODERNIZATION AND REPLACEMENT OF NURSING FACILITIES. SINCE INCEPTION, CARE INITIATIVES HAS INVESTED MORE THAN $147 MILLION TO MODERNIZE ITS COMMUNITIES. SINCE INCEPTION, CARE INITIATIVES HAS INVESTED MORE THAN $111 MILLION IN FOURTEEN NEW REPLACEMENT FACILITIES THROUGHOUT IOWA.CARE INITIATIVES PROMOTES ECONOMIC DEVELOPMENT IN THE COMMUNITIES WE SERVE BY ADDRESSING HOUSING, EMPLOYMENT, EDUCATIONAL OR ENVIRONMENTAL NEEDS AND CONCERNS. IN 2024, CARE INITIATIVES CONTRIBUTED TO OUR LOCAL COMMUNITIES BY PAYING PROPERTY TAX OF $2.52 MILLION. IN MANY COMMUNITIES WE SERVE, CARE INITIATIVES IS AMONG THE LARGEST EMPLOYERS.CARE INITIATIVES SUPPORTS OUR COMMUNITY VOLUNTEERS WHO PROVIDED 6,093 HOURS TO HELP OUR RESIDENTS AND PATIENTS. USING THE INDEPENDENT SECTOR'S ESTIMATED DOLLAR VALUE OF VOLUNTEER TIME, THE ESTIMATED VALUE OF VOLUNTEER TIME TOTALED APPROXIMATELY $182,556.CARE INITIATIVES' CONTINUUM OF CARE EXTENDED INTO THE COMMUNITIES IT SERVES BY PROVIDING REDUCED OR NO-FEE SERVICES SUCH AS MEALS-ON-WHEELS, MEALS FOR COUNTY JAILS, EDUCATIONAL SERVICES AND PUBLIC AWARENESS PROGRAMS.IN 2024, $16,281 IN CHARITABLE CONTRIBUTIONS WERE MADE TO SUPPORT CHARITABLE ORGANIZATIONS THAT FURTHER CARE INITIATIVES' NONPROFIT MISSION. 243620609 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 1 1 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 1 634 0 1 5686 1 1 1 1 TK 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X X DAVID DIXON 5152244442 1611 WEST LAKES PKWY WEST DES MOINES IA 502668212 MICHAEL BEAL PRESIDENT/CEO/VICE CHAIR 40.00 X X 729150 0 27676 DENISE STURM CHAIR 2.00 X X 28000 0 0 MARY JANE CAROTHERS SECRETARY 2.00 X X 28000 0 0 LANE BOWEN DIRECTOR 1.00 X 28000 0 0 KEVIN CHILDS DIRECTOR 1.00 X 28000 0 0 KEITH KREIN DIRECTOR 3.00 X 28000 0 0 ELIZABETH RUST DIRECTOR 3.00 X 28000 0 0 LINDA UPMEYER DIRECTOR 2.00 X 28000 0 0 DAVID DIXON SVP/CFO/TREASURER 40.00 X 437357 0 2647 JESSICA MCDYER VP SKILLED NURSING OPERATI 40.00 X 297306 0 26583 JENNIFER HARWOOD VP HOSPICE 40.00 X 274902 0 6167 CAMI BLACK VP HOSPICE 40.00 X 28723 0 271 DARLINE ETIENNE CHARGE NURSE RN 90.00 X 311770 0 9280 JOHANNA VOLM VP CLINICAL SERVICES 40.00 X 310418 0 11678 EMILY DRAKE VP GENERAL COUNSEL 40.00 X 298089 0 27239 JERAMY KUHN CHIEF COMPLIANCE OFFICER 40.00 X 295028 0 10400 JOEILYNN LEONHARDT VP HUMAN RESOURCES 40.00 X 287527 0 24794 3466270 0 146735 224 0 1 0 BLUE STONE THERAPY INC 2830 100TH ST SUITE 100 URBANDALE IA 50322 PHYS/OCC/SP THERAPY 5176248 RELIANT PRO REHAB LLC 5800 GRANITE PKWY SUITE 1000 PLANO TX 75024 PHYS/OCC/SP THERAPY 4642145 CURANA HEALTH OF IOWA PLLC PO BOX 121998 DALLAS TX 75312 MEDICAL DIRECTOR SERVICES 1270507 GRAPE TREE MEDICAL STAFFING LLC PO BOX 5340 SIOUX FALLS SD 57117 NURSE STAFFING 1012019 SHIFTKEY LLC 5221 N O CONNOR BLVD STE 1400 IRVING TX 75039 NURSE STAFFING 954330 22 555239 64490 619729 NURSING HOME SERVICES 623000 246130160 246130160 HOSPICE SERVICES 623000 22501733 22501733 ASSISTED LIVING SERVIC 623990 308484 308484 SENIOR LIVING APARTMEN 623990 149564 149564 GUEST MEALS 721210 35706 35706 8020 8020 269133667 1269070 1269070 119620 40700 78920 78920 78920 LTC PHARMCO LLC 623000 650616 602239 48377 SUBPART F INCOME 900099 160459 160459 811075 271912461 269692180 48377 1552175 16281 16281 47358 47358 2026782 2026782 150178243 138749841 11428402 245654 206192 39462 7526283 6852918 673365 11164436 10459171 705265 285598 285598 207926 207926 17931755 17399754 532001 768717 653211 115506 1434111 1273264 160847 4511855 4511855 10177644 9877555 300089 5196487 4845870 350617 2816918 2741413 75505 8197669 7981863 215806 4495368 4467428 27940 MEDICAL EXPENSE 13376240 13376240 BAD DEBT EXPENSE 11527848 11527848 DIETARY SUPPLIES 7529131 7529131 MAINTENANCE 2128855 2128855 3637800 3486416 151384 265428959 243620609 21808350 0 17690 17055 34555753 38051709 29621132 26876067 655921 637514 3817584 1788102 267239819 189080239 80422926 78159580 18446227 14525544 2646798 3264136 3191131 10451040 173375162 173770747 39850639 35813297 45546276 42664637 19896000 19696000 1093876 757159 106386791 98931093 X 66988371 74839654 66988371 74839654 173375162 173770747 X 6483502 900000 391087 76694 X X 0 1 X 1 0 X 19803280 8861358 1127901 832082 619729 31244350 192200808 214299606 236435477 259287988 269692187 1171916066 34151 37604 43929 50252 43726 209662 212038239 223198568 237607307 260170322 270355642 1203370078 0 0 0 1203370078 871169 734982 485514 779915 1269070 4140650 871169 734982 485514 779915 1269070 4140650 48377 48377 45122 -12591 -110813 78789 160459 160966 212954530 223920959 237982008 261029026 271833548 1207720071 0.99640 0.99660 0.00340 0.00330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 53760 0 0 0 53760 0 PART II-B, LINE 1: DURING 2024, CARE INITIATIVES HAD NO DIRECT EXPENSE FOR LOBBYING ACTIVITIES. CARE INITIATIVES WAS NOTIFIED BY IOWA HEALTH CARE ASSOCIATION THAT 14.5% OF DUES WOULD BE SPENT ON LOBBYING AND OTHER EXPENDITURES SUBJECT TO CODE SEC 162 (E) (1). DURING 2024, CARE INITIATIVES PAID DUES TO IHCA OF $252,098. CARE INITIATIVES WAS NOTIFIED BY AMERICAN HEALTH CARE ASSOCIATION THAT 30.0% OF DUES WOULD BE SPENT ON LOBBYING AND OTHER EXPENDITURES SUBJECT TO CODE SEC 162 (E) (1). DURING 2024 CARE INITIATIVES PAID DUES TO AHCA OF $57,354. 1 553177 8219231 8288479 483929 0 8553111 8553111 181130447 126040396 55090051 8127644 4563889 3563755 56988443 46818874 10169569 12440174 11657080 783094 78159580 DEPOSITS WHOSE USE IS RESTRICTED 8959973 BOND ISSUANCE COSTS 669311 DEPOSITS ON UTILITIES 64597 RIGHT OF USE ASSET 757159 10451040 SHORT TERM RIGHT TO USE LIABILITY 617774 LONG TERM RIGHT TO USE LIABILITY 139385 757159 X PART X, LINE 2: CARE INITIATIVES IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION; THE WHOLLY OWNED SUBSIDIARIES ARE PASS THROUGH ENTITIES; GENERALLY, NONE OF THESE ENTITIES ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. CARE IS SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ACCORDANCE WITH THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED CARE'S MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAXES THAT NEED TO BE REFLECTED IN ITS CONSOLIDATED FINANCIAL STATEMENTS. CENTRAL AMERICA & THE CARIBBEAN 1 0 PROFESSIONAL & GENERAL LIABILITY INSURANCE N/A 67140 CENTRAL AMERICA & THE CARIBBEAN 1 0 INVESTMENTS N/A 195299 2 0 0 0 2 0 262439 0 262439 0 0 1 0 0 0 1 IOWA HEALTH CARE ASSOCIATION FOUNDATION 1775 90TH STREET WEST DES MOINES IA 50266 424326564 501C3 10000 0 GENERAL SUPPORT 1 0 HARDSHIP FUNDS/FINANCIAL ASSISTANCE 11 47358 0 PART 1, LINE 2, GENERAL INFORMATION ON GRANTS AND ASSISTANCE: ORGANIZATIONS ARE SELECTED BASED UPON RELATEDNESS TO CARE INITIATIVES EXEMPT MISSION. NO ADDITIONAL MONITORING IS PERFORMED. PART III, COLUMN (B), NUMBER OF RECIPIENTS: EXPLANATION: CHARITY CARE AND PARTIAL TO FULL FINANCIAL ASSISTANCE IS PROVIDED TO PATIENTS ON A CASE-BY-CASE BASIS. NO RESIDENT OF CARE IS DENIED A MEDICATION, NURSING SUPPLY, OR THERAPY, REGARDLESS OF THEIR ABILITY TO PAY. CHARITY CARE WAS MADE AVAILABLE TO 11 INDIVIDUALS AT A VALUE OF $47,358. X X X X X 1 0 0 0 0 0 0 0 0 MICHAEL BEAL PRESIDENT/CEO/VICE CHAIR 691050 0 0 0 38100 0 0 0 27676 0 756826 0 0 0 DAVID DIXON SVP/CFO/TREASURER 399257 0 0 0 38100 0 0 0 2647 0 440004 0 0 0 EMILY DRAKE VP GENERAL COUNSEL 259989 0 0 0 38100 0 0 0 27239 0 325328 0 0 0 JESSICA MCDYER VP SKILLED NURSING OPERATI 262473 0 0 0 34833 0 0 0 26583 0 323889 0 0 0 JOHANNA VOLM VP CLINICAL SERVICES 272318 0 0 0 38100 0 0 0 11678 0 322096 0 0 0 DARLINE ETIENNE CHARGE NURSE RN 311770 0 0 0 0 0 0 0 9280 0 321050 0 0 0 JOEILYNN LEONHARDT VP HUMAN RESOURCES 249427 0 0 0 38100 0 0 0 24794 0 312321 0 0 0 JERAMY KUHN CHIEF COMPLIANCE OFFICER 256928 0 0 0 38100 0 0 0 10400 0 305428 0 0 0 JENNIFER HARWOOD VP HOSPICE 173282 0 0 0 101620 0 0 0 6167 0 281069 0 0 0 PART I, 4A, SEVERANCE: VP HOSPICE JENNIFER HARWOOD RESIGNED EFFECT 8/8/2024, AS PART OF THIS TRANSITION SHE WAS GRANTED A SEVERANCE PAYMENT OF $82,778. THESE AMOUNTS WERE INCLUDED IN PART II, COLUMN B (III). PART II, COLUMN B (III), OTHER REPORTABLE COMPENSATION: CARE INITIATIVES HAS A 457B PLAN FOR ITS EXECUTIVES. IT WAS FUNDED BY THE ORGANIZATION TO THE FOLLOWING INDIVIDUALS IN THE AMOUNTS LISTED BELOW: MICHAEL BEAL $22,500; DAVID DIXON $22,500; EMILY DRAKE $22,500; JESSICA MCDYER $19,233; JOHANNA VOLM $22,500; JOEILYNN LEONHARDT $22,500; JERAMY KUHN $22,500. ; JENNIFER HARWOOD $6,842. THE ABOVE MENTIONED AMOUNTS ARE INCLUDED IN PART II, COLUMN B (III). A IOWA FINANCE AUTHORITY 521699886 2018-12-19 10592000 REFUND PRIOR BONDS (6/1/15) 0 0 0 B IOWA FINANCE AUTHORITY 521699886 2014-12-11 41736000 SEE PART VI 0 0 0 A 5659429 10592000 208389 10383611 2013 1 0 1 1 B 12004473 41736496 414991 19915498 21406007 2016 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 0 0 1 1 0 0 0 0 1 B 0 0 1 1 0 0 0 0 1 A 1 B 1 SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: EXPLANATION: (A) ISSUER NAME: IOWA FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2016 (A) ISSUER NAME: IOWA FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 12/31/2018 NOTE REGARDING THE 12/31/2016 REBATE COMPUTATIONS: THIS DEBT WAS ISSUED ON A DRAW-DOWN BASIS AND AMOUNTS WERE DRAWN AS PROJECT COSTS WERE INCURRED. AS NO REBATEABLE ARBITRAGE WAS EARNED AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE ANALYSIS IS NECESSARY. NOTE REGARDING THE 12/31/2018 REBATE COMPUTATION: SINCE THE BOND PROCEEDS HAVE BEEN SPENT, A SPENDING EXCEPTION WAS MET AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE CALCULATIONS ARE NECESSARY. PART I, LINE B, COLUMN (F): EXPLANATION: BUILDINGS, ADDITIONS, REFUND PRIOR BONDS (9/30/10) PART II, LINE 3 - THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS. FORM 990, PART I, LINE 6, VOLUNTEERS: CARE INITIATIVES HAD 6,093 RECORDED VOLUNTEER HOURS IN 2024. THE AVERAGE VOLUNTEER WORKS ONE HOUR PER WEEK RESULTING IN A CALCULATED NUMBER OF VOLUNTEERS OF 117. VOLUNTEERS MAINLY PROVIDE ENTERTAINMENT FOR, AND CONVERSE WITH, RESIDENTS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE ANNUAL FORM 990 IS REVIEWED, PRIOR TO FILING, BY THE FULL BOARD OF DIRECTORS IN A REGULARLY SCHEDULED BOARD MEETING. SUBSEQUENT TO FILING, A FILED COPY OF THE 990 IS MADE AVAILABLE TO THE BOARD MEMBERS. ADDITIONALLY, THE FILED 990 IS PUBLISHED ON CARE'S PUBLIC WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND OFFICERS ARE REQUIRED TO READ THE CORPORATE POLICY AND COMPLETE AN ANNUAL SIGNED CERTIFICATE REGARDING THE CORPORATE CONFLICT OF INTEREST POLICY. THIS PROCESS IS ADMINISTERED BY THE VP/CHIEF COMPLIANCE OFFICER. ADDITIONALLY, THE BOARD AND OFFICERS RECEIVE REQUIRED ANNUAL COMPLIANCE TRAINING, INCLUDING BUSINESS PRACTICES AND CONFLICT OF INTEREST, AGAIN UNDER THE SUPERVISION OF THE COMPLIANCE OFFICER. THE COMPLIANCE OFFICER ALSO ATTENDS EACH BOARD MEETING AND SERVES, ALONG WITH ALL BOARD MEMBERS, TO RECOGNIZE AND IDENTIFY POTENTIAL CONFLICT OF INTEREST EVENTS. IDENTIFIED CONFLICT OF INTEREST SITUATIONS AND DELIBERATIONS, IF ANY, ARE DOCUMENTED IN FORMAL BOARD OF DIRECTOR MINUTES. FORM 990, PART VI, SECTION B, LINE 15 CARE INITIATIVES' PRESIDENT/CEO, SVP/CFO, VP SKILLED NURSING OPERATIONS AND VP HOSPICE HAVE BEEN IDENTIFIED AS DISQUALIFIED PERSONS. COMPENSATION FOR THESE POSITIONS IS DETERMINED BY INDEPENDENT DIRECTORS OF THE COMPENSATION COMMITTEE WITHOUT THE AFFECTED PARTIES BEING PRESENT AND IS SUBSEQUENTLY PROVIDED TO THE FULL BOARD FOR THEIR ACTION OR APPROVAL. FORMAL PERFORMANCE EVALUATIONS AND DOCUMENTATIONS OF EACH STEP IN THE DELIBERATION PROCESS ARE CONTAINED IN RETAINED COMPENSATION COMMITTEE REPORTS. THE DETERMINATION OF THE COMPENSATION COMMITTEE IS SUPPORTED BY A 2024 REPORT BY QUALIFIED INDEPENDENT COMPENSATION CONSULTANTS USING APPROPRIATE COMPARABILITY DATA. THE DELIBERATIONS OF THE COMPENSATION COMMITTEE AND BOARD ARE CONTEMPORANEOUSLY RECORDED IN FORMAL MEETING MINUTES THAT ARE RETAINED BY THE ORGANIZATION. OTHER EXECUTIVE COMPENSATION IS DETERMINED BY THE PRESIDENT/CEO IN CONSULTATION WITH THE MEMBERS OF THE COMPENSATION COMMITTEE AND BOARD OF DIRECTORS. THE REPORTS OF COMPENSATION CONSULTANTS UTILIZED IN THE EVALUATION OF COMPENSATION LEVELS FOR THE PRESIDENT/CEO, SVP/CFO, VP SKILLED NURSING OPERATIONS AND VP HOSPICE ARE REVIEWED, ALONG WITH PERFORMANCE EVALUATIONS, INFLATION DATA AND COMPETITIVE FACTORS, ALL TO ESTABLISH COMPENSATION LEVELS. COMPENSATION CHANGES ARE DOCUMENTED AND RETAINED BY THE CORPORATION'S HUMAN RESOURCE DEPARTMENT. OTHER MANAGEMENT COMPENSATION IS DETERMINED ACCORDING TO LONG STANDING PERSONNEL POLICIES ADMINISTERED BY THE CORPORATION'S HUMAN RESOURCES DEPARTMENT. THE COMPENSATION REVIEW PROCESS DESCRIBED ABOVE OCCURS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 CARE PROVIDES ITS FORM 990 ON THE ORGANIZATION'S PUBLIC WEBSITE. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENT, OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: ADJUSTMENT DUE TO OWNERSHIP CHANGE OF THREE LIMITED LIABILITY COMPANIES -92,670. BOOK/TAX DIFFERENCE AMERICAN HEALTH HOLDINGS LLC 89,793. BOOK/TAX DIFFERENCE LC PHARMCO LLC K-1 35,496. BOOK/TAX DIFFERENCE IOWA INDEMNITY COMPANY 44,075. 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