2017-05-14T10:03:30-05:00 2016-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-07-01 621548336 DELAWARE HEALTH CORPORATION DELA 6156479004 PO BOX 159098 NASHVILLE TN 372159098 Douglass B Smith PRESIDENT & COO 2017-05-13 true RACHEL SPURLOCK P00520729 5023263996 2015 2021-01-29 14:40:06Z X STEVE WOOD PO BOX 159098 NASHVILLE TN 372159098 31676479 false X N/A X 1993 DE THE ORGANIZATION WAS FORMED TO PROVIDE RESIDENTIAL AND NURSING CARE SERVICES FOR THE ELDERLY. 7 0 479 18 0 0 204 100 31357818 31674341 7288 272 19937 1766 31385247 31676479 0 0 14618914 16264339 0 0 13637128 12937402 28256042 29201741 3129205 2474738 18576310 19102515 23863529 22864996 -5287219 -3762481 THE ORGANIZATION WAS FORMED TO PROVIDE RESIDENTIAL AND NURSING CARE SERVICES FOR THE ELDERLY. false false 27280786 31676107 THE ORGANIZATION OPERATES INTERMEDIATE AND SKILLED-CARE NURSING HOME FACILITIES FOR THE CARE OF ELDERLY PATIENTS. HARBOR HEALTHCARE IS A 179 BED FACILITY AND PARKVIEW NURSING CENTER IS A 150 BED FACILITY. 27280786 true false false false false false false false false false true false false true false true 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 true false false false true 74 0 true 479 true false false false false false false X 7 0 true true false false false false false true true false false true true true true true true false false false X DOUGLASS B SMITH 6156479004 PO BOX 159098 NASHVILLE TN 372159098 Stephen F Wood Sr DIRECTOR OF THE BOARD/CEO OF EMERALD SHELTER GROUP 3.0 37.2 X X 0 643588 0 Bruce Hutson PRESIDENT AND CHAIRMAN OF THE BOARD 0.5 6.4 X X 0 111826 0 John G Foos TREASURER OF THE BOARD 0.4 6.0 X X 0 90826 0 John E Gillmor SECRETARY OF THE BOARD & VP 0.6 6.3 X X 0 111826 0 Douglass Smith DIRECTOR OF THE BOARD/COO OF EMERALD SHELTER GROUP 3.0 37.2 X X 0 246192 8352 Jo Ann Corbitt DIRECTOR OF THE BOARD, VP OF HOUSING 0.2 6.6 X 0 59588 0 Stephen F Wood Jr DIRECTOR OF THE BOARD 0.2 5.0 X 0 38588 0 0 1302434 8352 5 false true false HEALTHCARE SERVICES GROUP INC 3220 TILLMAN DRIVE SUITE 300 BENSALEM PA 19020 PROVIDES HOUSEKEEPING, LAUNDRY & DIETARY SERVICES 3048916 MEDICAL REHABILITATION CENTER 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 MANAGEMENT 2356292 EXCEPTIONAL REHAB 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 REHABILITATION 1386576 PHOENIX CONTRUCTION 380 H KNOLLWOOD SUITE 333 WINSTONSALEM NC 27114 CONSTRUCTION 231468 WASTE MANAGEMENT OF DELAWARE PO BOX 13648 PHILADELPHIA PA 19101 WASTE MANAGEMENT 101303 6 100 100 PATIENT SERVICE REvenue 623000 31674341 31674341 0 0 0 0 31674341 272 272 0 0 0 0 Miscellaneous Revenue 900099 1766 1766 0 0 0 0 1766 31676479 31676107 0 272 X 13254282 13254282 98110 98110 1943779 1943779 968168 968168 1693776 1693776 128086 128086 99093 99093 4853779 4853779 0 0 82198 82198 75171 75171 119502 119502 1308969 1308969 40115 40115 31377 31377 919197 919197 608896 608896 Medical Supplies 1918709 1918709 Revenue Assessment Fees 1005298 1005298 Dues and Subscription 25208 25208 28028 28028 0 0 29201741 27280786 1920955 0 3290383 3805798 2579349 2221592 0 0 194478 304332 16512137 6509765 9905154 10002372 0 0 2606946 2768421 18576310 19102515 3136497 2624512 20727032 20240484 0 0 23863529 22864996 X -5287219 -3762481 -5287219 -3762481 18576310 19102515 X 2474738 -950000 X true X false true false X 0 204 100 304 27789293 31065279 31192951 31377755 31676107 153101385 0 0 0 27789293 31065279 31192951 31377959 31676207 153101689 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 153101689 154433 1590 1359 7288 272 164942 0 154433 1590 1359 7288 272 164942 0 1094288 0 0 0 0 1094288 29038014 31066869 31194310 31385247 31676479 154360919 0.9918 0.9896 0.0011 0.0019 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 1094288.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - , COLUMN E - , COLUMN F - 1094288.0; 1342901 1342901 9521653 3853356 5668297 2827605 1054391 1773214 2819978 1602018 1217960 10002372 ESCROW DEPOSits AND REPLACEMENT RESERVES 966921 Deferred Financing Costs 552682 GOODWILL 1248818 2768421 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is a not-for-profit organization as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code and corresponding state tax provisions. The limited liability companies are single member liability companies, and all income is included in the income of the individual member (Delaware). Accordingly, no provision has been made for federal or state income taxes. U.S. 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. Due to its tax-exempt status, the Organization is not subject to U.S. federal income tax or state income tax. The Organization's Form 990 has not been subject to examination by the Internal Revenue Service or the state of Delaware for the last three years and does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at June 30, 2016 and 2015. false false false false false false false false Stephen F Wood Sr DIRECTOR OF THE BOARD/CEO OF EMERALD SHELTER GROUP 0 643588 0 0 0 0 0 0 0 0 0 643588 0 0 Douglass Smith DIRECTOR OF THE BOARD/COO OF EMERALD SHELTER GROUP 0 246192 0 0 0 0 0 0 0 8352 0 254544 0 0 Form 990, Part VI, Line 15a COMPENSATION OF TOP MANAGEMENT OFFICIAL COMPENSATION FOR THE TOP MANAGEMENT OFFICAL IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15A IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. Form 990, Part VI, Line 15b COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION FOR ALL OTHER OFFICERS OR KEY EMPLOYEES IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15B IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEPHEN F. WOOD, SR./STEPHEN F. WOOD, JR. - Family relationship Form 990, Part VI, Line 3 Delegation of management duties THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH MEDICAL REHABILITATION CENTERS, LLC, D/B/A EXCEPTIONAL LIVING CENTERS. MANAGEMENT SERVICES INCLUDE SUPERVISION OF FACILITY OPERATIONS, ADMINISTRATIVE SERVICES, MANAGEMENT INFORMATION SYSTEM SERVICES, ACCOUNTING, AND COST REPORT PREPARATION, arbitrage compliance, IRS and state tax compliance, and consulting services. THERE ARE NO CURRENT OFFICERS, DIRECTORS, OR HIGHEST COMPENSATED EMPLOYEES WHO WERE COMPENSATED BY THE MANAGEMENT COMPANY. Form 990, Part VI, Line 11b Review of form 990 by governing body A complete copy of the form 990 is reviewed by the organization's legal counsel and an authorized member of the board of directors prior to filing with the IRS. Additionally, a complete copy of the form 990 is provided to all members of the governing body prior to filing. 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 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST. Form 990, Part IX, Line 11g Other Fees Payroll Processing Fees - Total Expense: 5425, Program Service Expense: 5425, Management and General Expenses: , Fundraising Expenses: ; Professional Fees - Total Expense: 90164, Program Service Expense: 90164, Management and General Expenses: , Fundraising Expenses: ; Contract Labor - Total Expense: 4758190, Program Service Expense: 4758190, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances distributions to affiliate - -950000; PARKVIEW NURSING CENTER COMPANY LLC PO BOX 159098 NASHVILLE TN 37215 NURSING HOME DE 14472892 26787308 DELAWARE HEALTH CORPORATION HARBOR HEALTHCARE CENTER COMPANY LLC PO BOX 159098 NASHVILLE TN 37215 NURSING HOME DE 17203587 21168635 DELAWARE HEALTH CORPORATION BIRCHWOOD SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 204800428 SENIOR HOUSING CO 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false CLAREMONT HEALTH SYSTEM INC PO BOX 159098 NASHVILLE TN 37215 621486858 NURSING HOME NJ 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false CLEVELAND SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 264739076 SENIOR HOUSING TN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION PO BOX 159098 NASHVILLE TN 37215 364825354 HOLDING COMPANY WI 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false EMERALD SPRING HILL INC PO BOX 159098 NASHVILLE TN 37215 474584314 NURSING HOME TN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false HEALTH AND HOUSING SUPPORT SERVICES INC PO BOX 159098 NASHVILLE TN 37215 452449379 SUPPORTING ORGANIZATION NV 501(c)(3 Type II HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE II INC PO BOX 159098 NASHVILLE TN 37215 311274121 NURSING HOME IN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE III INC PO BOX 159098 NASHVILLE TN 37215 621459304 NURSING HOME DE 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE PROPERTIES INC PO BOX 159098 NASHVILLE TN 37215 200377349 HOLDING COMPANY IN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE INC PO BOX 159098 NASHVILLE TN 37215 311262572 NURSING HOME IN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER HOUSING GROUP INC PO BOX 159098 NASHVILLE TN 37215 463491686 HOLDING COMPANY NV 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false LAURELWOOD SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 320362338 SENIOR HOUSING TN 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false VICTORIA HEALTH CORPORATION PO BOX 159098 NASHVILLE TN 37215 621518645 NURSING HOME NJ 501(c)(3 9 HEALTH AND HOUSING SUPPORT SERVICES INC false GATE MANOR HOUSING GP LLC PO BOX 159098 NASHVILLE TN 37215 352531184 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false KNOXVILLE HOUSING PORTFOLIO GP LLC PO BOX 159098 NASHVILLE TN 37215 474536542 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false false false false false false false false false false false false false false false false true false true false