AMERICAN EAGLE LIFECARE CORPORATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN EAGLE LIFECARE CORPORATION (EIN 01-0706736)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-10-31
- IRS object ID
- 201243059349300804
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-10-31T12:00:32-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 West Madison Street | AddressLine1 |
| Address Line2 | Suite 700 | AddressLine2 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 606024903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010706736 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN EAGLE LIFECARE CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 6152522305 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1 |
| City | Ann Arbor | City |
| State | MI | State |
| ZIP Code | 48103 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | F SCOTT KELLMAN | Name |
| Title | PRESIDENT & CEO | Title |
| Date Signed | 2012-10-31 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Nicole Bencik | Name |
| PTIN | P00756195 | PTIN |
| Phone | 3128997000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
Name Of Principal Officer Business NameOfPrincipalOfficerBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F SCOTT KELLMAN | BusinessNameLine1 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1 |
| City | Ann Arbor | City |
| State | MI | State |
| ZIP Code | 48103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 68142267 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2002 | YearFormation |
| State Legal Domicile | TN | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 4 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1567 | TotalNbrEmployees |
| Total Nbr Volunteers | 225 | TotalNbrVolunteers |
| Total Gross UBI | 6903 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 4903 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 10140 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 6124 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 50638367 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 56585641 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 90410 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8092384 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 116549 | OtherRevenuePriorYear |
| Other Revenue Current Year | 190318 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 50855466 | TotalRevenuePriorYear |
| Total Revenue Current Year | 64874467 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 30300 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 40554 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 26410526 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 29110229 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 22139792 | OtherExpensePriorYear |
| Other Expenses Current Year | 27112284 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 48580618 | TotalExpensesPriorYear |
| Total Expenses Current Year | 56263067 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2274848 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 8611400 | RevenuesLessExpensesCY |
| Total Assets BOY | 52731147 | TotalAssetsBOY |
| Total Assets EOY | 54890370 | TotalAssetsEOY |
| Total Liabilities BOY | 46363625 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 39911448 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6367522 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 14978922 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE ORGANIZATION ACQUIRES, OWNS, MAINTAINS AND OPERATES NURSING HOMES, HOSPITALS, 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. (CONTINUED IN SCHEDULE O) | MissionDescription |
| Significant New Program Services | true | SignificantNewProgramServices |
| Significant Change | true | SignificantChange |
| Expense | 17660647 | Expense |
| Grants | 1074 | Grants |
| Revenue | 19449701 | Revenue |
| Description | THE ORGANIZATION PROVIDES A VARIETY OF LONG-TERM NURSING SERVICES AT THREE LOCATIONS IN WISCONSIN. SERVICES INCLUDE COMPREHENSIVE NURSING CARE, THERAPIES, DIETARY SERVICES, SOCIAL SERVICES, AND RESIDENT ACTIVITIES. ALL OF THE FACILITIES ARE CERTIFIED FOR MEDICARE AND MEDICAID. COLONIAL CENTER IS A 95 BED NURSING FACILITY LOCATED IN COLBY, WISCONSIN. KARMENTA CENTER IS A 103 BED NURSING FACILITY IN MADISON, WISCONSIN. BETHEL CENTER IS A 111 BED NURSING FACILITY LOCATED IN ARPIN, WISCONSIN. 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITIES' COST-TO-CHARGE RATIO, PROVIDED BY THESE FACILITIES WAS APPROXIMATELY $40,931 IN 2011. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 9854448 | Expense |
| Grants | 706 | Grants |
| Revenue | 11121679 | Revenue |
| Description | THE ORGANIZATION ALSO OPERATES A LICENSED NURSING HOME IN WEST ALLIS, WISCONSIN. THE ALLIS CARE CENTER PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. THE FACILITY IS CERTIFIED FOR MEDICARE AND MEDICAID AND OPERATES WITH 152 BEDS. THIS FACILITY 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITY'S COST-TO-CHARGE RATIO, PROVIDED BY THIS FACILITY WAS APPROXIMATELY $15,631 IN 2011. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 9195156 | Expense |
| Grants | 62 | Grants |
| Revenue | 9578641 | Revenue |
| Description | THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN EAU CLAIRE, WISCONSIN. THE FACILITY PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. THE FACILITY IS CERTIFIED FOR MEDICARE AND MEDICAID AND OPERATES WITH 161 BEDS. THIS FACILITY 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITY'S COST-TO-CHARGE RATIO, PROVIDED BY THIS FACILITY WAS APPROXIMATELY $58,459 IN 2011. | Description |
Activity Other ActivityOther (3 entries)
| ExpenseExpense | GrantsGrants | RevenueRevenue | DescriptionDescription |
|---|---|---|---|
| 7824646 | 1512 | 8957013 | THE ORGANIZATION PROVIDES A VARIETY OF SERVICES TO THE ELDERLY AT THREE LOCATIONS IN INDIANA. THE HOME PLACE OWNS AND OPERATES AN APARTMENT COMPLEX FOR THE ELDERLY AND IS LOCATED IN THE GREATER INDIANAPOLIS, INDIANA AREA. THE HOME PLACE CONTAINS 60 INDEPENDENT LIVING UNITS. SANDERS GLEN OPERATES AN ASSISTED LIVING FACILITY FOR THE ELDERLY AND IS LOCATED IN WESTFIELD, INDIANA. SANDERS GLEN CONTAINS 143 LICENSED ASSISTED LIVING BEDS CONTAINED IN 111 UNITS. MORNING BREEZE OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) IN GREENSBURG, INDIANA. MORNING BREEZE CONTAINS 18 INDEPENDENT LIVING VILLA HOMES, 30 LICENSED ASSISTED LIVING BEDS CONTAINED IN 25 UNITS, AND A 48 BED HEALTHCARE CENTER. 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITIES' COST-TO-CHARGE RATIO, PROVIDED BY THESE FACILITIES WAS APPROXIMATELY $22,834 IN 2011. |
| 5810674 | 0 | 7153685 | THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN WHITEHOUSE, TEXAS. THE OAKBROOK NURSING FACILITY (OAKBROOK) PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. OAKBROOK OPERATES A 120 BED NURSING HOME. |
| 37200 | 37200 | 333866 | THE AMERICAN EAGLE PARENT COMPANY OWNS AND PROVIDES THIRD PARTY MANAGEMENT AND ADMINISTRATIVE SERVICES TO ITS FACILITY COMPANIES, WHICH ARE DISREGARDED ENTITIES OF THE PARENT COMPANY. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 13672520 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 38712 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 16444564 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 50382771 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | true | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | true | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 98 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1567 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 4 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | F Scott Kellman | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7342225264 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3819 Hawk Crest Road | AddressLine1 |
| City | Ann Arbor | City |
| State | MI | State |
| ZIP Code | 48103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (6 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| BENJAMIN KELLMAN | |||||||
| VICE PRESIDENT | 2.00 | X | X | 8750 | 0 | 0 | |
| F SCOTT KELLMAN | |||||||
| PRESIDENT & CEO | 40.00 | X | X | 840319 | 0 | 16376 | |
| KENT SYVERUD | |||||||
| BOARD MEMBER | 2.00 | X | 35000 | 0 | 0 | ||
| MARK MILLER | |||||||
| BOARD MEMBER | 3.00 | X | 35000 | 0 | 0 | ||
| RANDY RUTTA | |||||||
| BOARD MEMBER | 2.00 | X | 35000 | 0 | 0 | ||
| VIRGINIA S BURFORD | |||||||
| ADMINISTRATOR | 40.00 | 106410 | 0 | 54 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1060479 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 16430 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MEDICAL REHABILITATION CENTERS LLC | |||||
| 1050 CHINOE RD SUITE 350 | LEXINGTON | KY | 40502 | MANAGEMENT SERVICES | 4858609 |
| GENESIS REHABILITATION SERVICES | |||||
| PO BOX 7247-6524 | PHILADELPHIA | PA | 19170 | THERAPY SERVICES | 2010505 |
| GREENFIELD REHABILITATION AGENCY INC | |||||
| 7517 W COLDSPRING ROAD | GREENFIELD | WI | 53220 | THERAPY SERVICES | 854265 |
| FUNCTIONAL PATHWAYS | |||||
| PO BOX 102426 | ATLANTA | GA | 303682426 | THERAPY SERVICES | 791003 |
| SELECT REHABILITATION INC | |||||
| PO BOX 809056 | CHICAGO | IL | 60680 | THERAPY SERVICES | 773221 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
| All Other Contributions | 6124 | AllOtherContributions |
| Total Contributions | 6124 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PATIENT SERVICE REVENUES | Description |
| Business Code | 623000 | BusinessCode |
| Total Revenue Column | 56585641 | TotalRevenueColumn |
| Related Or Exempt Function Income | 56585641 | RelatedOrExemptFunctionIncome |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 56585641 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 60184 | TotalRevenueColumn |
| Unrelated Business Revenue | 6903 | UnrelatedBusinessRevenue |
| Exclusion | $53,281 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 11300000 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 3267800 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 8032200 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8032200 | TotalRevenueColumn |
| Exclusion | $8,032,200 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| BEAUTY/BARBER SHOP | 812900 | 15246 | $15,246 | |
| MEALS/VENDING | 900099 | 22986 | $22,986 | |
| AIDES IN TRAINING/TRAINING REIMBURSEMENT | 611710 | 8944 | 8944 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 143142 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $143,142 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 190318 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64874467 | TotalRevenueColumn |
| Related Or Exempt Function Income | 56594585 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 6903 | UnrelatedBusinessRevenue |
| Exclusion | $8,266,855 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40554 | Total |
| Program Services | 40554 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 970445 | Total |
| Management And General | 970445 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7500 | Total |
| Management And General | 7500 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23899921 | Total |
| Program Services | 23805618 | ProgramServices |
| Management And General | 94303 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18146 | Total |
| Program Services | 18146 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1944604 | Total |
| Program Services | 1936152 | ProgramServices |
| Management And General | 8452 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2269613 | Total |
| Program Services | 2235005 | ProgramServices |
| Management And General | 34608 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2639280 | Total |
| Program Services | 2485257 | ProgramServices |
| Management And General | 154023 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 255171 | Total |
| Management And General | 255171 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 190288 | Total |
| Management And General | 190288 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8319234 | Total |
| Program Services | 6740721 | ProgramServices |
| Management And General | 1578513 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 312046 | Total |
| Management And General | 312046 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3637405 | Total |
| Program Services | 2052007 | ProgramServices |
| Management And General | 1585398 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 88514 | Total |
| Program Services | 88514 | ProgramServices |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3249517 | Total |
| Program Services | 3249517 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213055 | Total |
| Program Services | 123777 | ProgramServices |
| Management And General | 89278 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60211 | Total |
| Program Services | 58741 | ProgramServices |
| Management And General | 1470 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2174663 | Total |
| Program Services | 2017879 | ProgramServices |
| Management And General | 156784 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2085499 | Total |
| Program Services | 1790109 | ProgramServices |
| Management And General | 295390 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 599249 | Total |
| Program Services | 582219 | ProgramServices |
| Management And General | 17030 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| REVENUE ASSESSMENT FEES | 1389322 | 1389322 | |
| MEDICAL/DIRECT CARE SUPPLIES | 1515105 | 1515105 | |
| INDIGENT CARE/BAD DEBT | 198601 | 198601 | |
| EMPLOYEE RECRUITMENT | 78142 | 2032 | 76110 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106982 | Total |
| Program Services | 53495 | ProgramServices |
| Management And General | 53487 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56263067 | Total |
| Program Services | 50382771 | ProgramServices |
| Management And General | 5880296 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7900 | BOY |
| EOY | 7900 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7368872 | BOY |
| EOY | 15236307 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4785460 | BOY |
| EOY | 4318715 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 474113 | BOY |
| EOY | 669404 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40383461 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 9281767 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34552357 | BOY |
| EOY | 31101694 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1526798 | BOY |
| EOY | 1610664 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 579994 | BOY |
| EOY | 579994 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3435653 | BOY |
| EOY | 1365692 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52731147 | BOY |
| EOY | 54890370 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5445633 | BOY |
| EOY | 5370756 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22580000 | BOY |
| EOY | 11610000 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39820 | BOY |
| EOY | 27169 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18298172 | BOY |
| EOY | 22903523 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46363625 | BOY |
| EOY | 39911448 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6367522 | BOY |
| EOY | 14978922 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6367522 | BOY |
| EOY | 14978922 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52731147 | BOY |
| EOY | 54890370 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 8611400 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10649 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10140 | CurrentTaxYearMinus1Year |
| Current Tax Year | 6124 | CurrentTaxYear |
| Total | 26913 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 35564637 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34596710 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 34188450 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 50638367 | CurrentTaxYearMinus1Year |
| Current Tax Year | 56585641 | CurrentTaxYear |
| Total | 211573805 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 105527 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -254495 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 26343 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 99736 | CurrentTaxYearMinus1Year |
| Current Tax Year | 181374 | CurrentTaxYear |
| Total | 158485 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 35670164 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34342215 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 34225442 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 50748243 | CurrentTaxYearMinus1Year |
| Current Tax Year | 56773139 | CurrentTaxYear |
| Total | 211759203 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 0 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 0 | CurrentTaxYearMinus1Year |
| Current Tax Year | 0 | CurrentTaxYear |
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 211759203 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 378668 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 80851 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 67454 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 90410 | CurrentTaxYearMinus1Year |
| Current Tax Year | 60184 | CurrentTaxYear |
| Total | 677567 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 378668 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 80851 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 67454 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 90410 | CurrentTaxYearMinus1Year |
| Current Tax Year | 60184 | CurrentTaxYear |
| Total | 677567 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 0 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 18616 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 16813 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8944 | CurrentTaxYear |
| Total | 44373 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 36048832 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 34423066 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 34311512 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 50855466 | CurrentTaxYearMinus1Year |
| Current Tax Year | 56842267 | CurrentTaxYear |
| Total | 212481143 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99660 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99530 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00320 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00450 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
| General Explanation | OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - AIDES IN TRAINING/TRAINING REIMBURSEMENT, COLUMN A - 0, COLUMN B - 0, COLUMN C - 18616, COLUMN D - 16813, COLUMN E - 8944, COLUMN F - 44373;, | GeneralExplanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | true | AgentTrusteeEtc |
| Beginning Balance | 95358 | BeginningBalance |
| Additions During Year | 1303240 | AdditionsDuringYear |
| Distributions During Year | 1310151 | DistributionsDuringYear |
| Ending Balance | 88447 | EndingBalance |
| Included On FS | true | IncludedOnFS |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2601033 | OtherCostOrOtherBasis |
| Book Value | 2601033 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 30480884 | OtherCostOrOtherBasis |
| Depreciation | 4977114 | Depreciation |
| Book Value | 25503770 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1422410 | OtherCostOrOtherBasis |
| Depreciation | 375055 | Depreciation |
| Book Value | 1047355 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5653059 | OtherCostOrOtherBasis |
| Depreciation | 3929598 | Depreciation |
| Book Value | 1723461 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 226075 | OtherCostOrOtherBasis |
| Book Value | 226075 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 31101694 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Agent, trustee, custodian, or other intermediary arrangement | Schedule D, Part IV, Line 1b | SEE NARRATIVE FOR SCHEDULE D, PART IV, LINE 2B. |
| Explanation of escrow agreement | Schedule D, Part IV, Line 2b | FOR PERSONAL PROTECTION, IT IS REQUESTED THAT MONEY NOT BE LEFT IN THE RESIDENTS' ROOMS. THE FACILITY MAY NOT REQUIRE RESIDENTS TO DEPOSIT THEIR PERSONAL FUNDS WITH THE FACILITY; HOWEVER, IF THE RESIDENT WISHES, AND UPON WRITTEN AUTHORIZATION OF A RESIDENT, THE FACILITY WILL WITHHOLD, SAFEGUARD, MANAGE, AND ACCOUNT FOR THE PERSONAL FUNDS OF THE RESIDENT DEPOSITED WITH THE FACILITY. ANY RESIDENT'S PERSONAL FUNDS IN EXCESS OF $50 ARE DEPOSITED IN AN INTEREST-BEARING ACCOUNT THAT IS SEPARATE FROM FACILITY FUNDS. THE FACILITY CREDITS ALL INTEREST EARNED ON THE RESIDENT'S FUNDS TO HIS OR HER ACCOUNT. A RESIDENT'S PERSONAL FUNDS THAT DO NOT EXCEED $50 ARE MAINTAINED IN A NON-INTEREST-BEARING ACCOUNT OR PETTY CASH FUND. THE FACILITY MAINTAINS A SYSTEM THAT ASSURES A COMPLETE AND SEPARATE ACCOUNTING OF EACH RESIDENT'S PERSONAL FUNDS ENTRUSTED TO THE FACILITY. THE FACILITY DEPOSITS THE PERSONAL NEEDS ALLOWANCE RETAINED BY ANY RESIDENT WHOSE CARE IS PAID FOR UNDER THE MEDICAID PROGRAM INTO THE RESIDENT'S ACCOUNT. THE FACILITY FURNISHES THE RESIDENT WITH A WRITTEN RECEIPT FOR ANY PERSONAL FUNDS OR PERSONAL PROPERTY RECEIVED BY THE FACILITY. RESIDENTS MAY ACCESS THEIR ACCOUNT DURING NORMAL BUSINESS HOURS; IF RESIDENTS NEED ACCESS TO THEIR MONEY AFTER HOURS OR DURING THE WEEKEND, THE BUSINESS OFFICE MANAGER OR ADMINISTRATOR IS CONTACTED AND ARRANGES FOR THE RESIDENTS TO RECEIVE THEIR FUNDS. THE INDIVIDUAL FINANCIAL RECORD IS AVAILABLE QUARTERLY ON REQUEST BY THE RESIDENT OR HIS OR HER LEGAL REPRESENTATIVE. AT LEAST EVERY THREE MONTHS, THE FACILITY FURNISHES THE RESIDENT OR THE RESIDENT'S REPRESENTATIVE WITH A COMPLETE STATEMENT OF ALL FUNDS AND OTHER PROPERTY HELD BY THE FACILITY, DETAILING THE AMOUNTS AND ITEMS RECEIVED, TOGETHER WITH THEIR SOURCES, DISPOSITION, AND THE DATE OF EACH TRANSACTION. |
| FIN 48 (ASC 740) footnote | Schedule D, Part X, Line 2 | 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. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAT 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 PASS-THROUGH STATUS, THE COMPANY IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE COMPANY IS NO LONGER SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR YEARS BEFORE 2007. THE COMPANY DOES NOT EXPECT THE TOTAL AMOUNT OF UNRCOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. 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, 2011. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMERSON SCHOOL INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5325 SCIO CHURCH ROAD | AddressLine1 |
| City | ANN ARBOR | City |
| State | MI | State |
| ZIP Code | 48103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 237442766 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 7500 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | N/A | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
| Purpose Of Grant | GENERAL OPERATIONS SUPPORT | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedures for monitoring use of grant funds | Identifier |
| Return Reference | Schedule I, Part I, Line 2 | ReturnReference |
| Explanation | BOARD MEMBERS, OFFICERS, AND THE BOARD ADVISOR ARE ENCOURAGED TO SUBMIT RECOMMENDATIONS TO THE BOARD FOR CHARITABLE CONTRIBUTIONS TO SUPPORT OTHER WORTHY TAX EXEMPT ORGANIZATIONS ON AN ANNUAL BASIS. CHARITABLE DONATIONS FROM AMERICAN EAGLE LIFECARE CORPORATION AND ITS DISREGARDED ENTITIES TOTALED $40,554 FOR 2011. CONTRIBUTIONS MADE ARE UNRESTRICTED AND CAN BE USED IN ANY WAY THE DONEE ORGANIZATION SEES FIT TO FURTHER THEIR EXEMPT PURPOSE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | F SCOTT KELLMAN | NamePerson |
| Base Compensation Filing Org | 644975 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 195000 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 344 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10228 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 6148 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 856695 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN HEALTH & EDUCATIONAL FACILITIES AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 391337855 | IssuerEIN |
| CUSIP Number | 97710BBY7 | CUSIPNumber |
| Date Issued | 2008-06-11 | DateIssued |
| Issue Price | 12000000 | IssuePrice |
| Description Of Purpose | REFINANCE 11/01/2003 WISCONSIN BONDS FOR FACILITY ACQUISITION, ADDITIONS, AND IMPROVEMENTS | DescriptionOfPurpose |
| Defeased | false | Defeased |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Pool Financing | false | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amount Retired | 390000 | AmountRetired |
| Amount Bond Defeased | 0 | AmountBondDefeased |
| Total Proceeds | 12000000 | TotalProceeds |
| Amount In Reserve Fund | 993275 | AmountInReserveFund |
| Capitalized Interest | 0 | CapitalizedInterest |
| Refunding Escrow | 0 | RefundingEscrow |
| Issuance Costs From Proceeds | 0 | IssuanceCostsFromProceeds |
| Credit Enhancement | 0 | CreditEnhancement |
| Working Capital Expenditures | 0 | WorkingCapitalExpenditures |
| Capital Expenditures | 2383148 | CapitalExpenditures |
| Other Spent Proceeds | 8623577 | OtherSpentProceeds |
| Amount Unspent | 0 | AmountUnspent |
| Year Of Subst Completion | 2008 | YearOfSubstCompletion |
| Current Refunding | true | CurrentRefunding |
| Advance Refunding | false | AdvanceRefunding |
| Final Allocation Made | true | FinalAllocationMade |
| Adequate Books And Recds Maintaind | true | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | true | OwningBondFinancedProperty |
| Any Lease Arrangements | true | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | false | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | false | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.0000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.0000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.0000 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | true | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | false | Form8038TFiled |
| Variable Rate Issue | false | VariableRateIssue |
| Hedge Identified In Books And Recds | false | HedgeIdentifiedInBooksAndRecds |
| Term Of Hedge | 0.0 | TermOfHedge |
| Gross Proceeds Invested In GIC | true | GrossProceedsInvestedInGIC |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACKERKISS SECURITIES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 7.0 | TermOfGIC |
| Regulatory Safe Harbor Satisfied | true | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | false | GrossProceedsInvested |
| Exception To Rebate | true | ExceptionToRebate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fed Tax Requirements Compliance | X | FedTaxRequirementsCompliance |
Form990 Schedule K Part VI Form990ScheduleKPartVI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedures to take corrective action | Identifier |
| Return Reference | Schedule K, Part V | ReturnReference |
| Explanation | THE BOARD HAS WRITTEN POLICIES AND PROCEDURES TO ENSURE COMPLIANCE WITH ALL FEDERAL TAX REQUIREMENTS. THE BOARD DISCUSSES ALL COMPLIANCE ISSUES AT MONTHLY MEETINGS AND CONSULTS PROFESSIONAL EXTERNAL COUNSEL IF NECESSARY. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (15 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION (CONTINUED FROM PART III) | FORM 990, PART III, LINE 1 | 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. |
| New program services | Form 990, Part III, Line 2 | ON JULY 26, 2011, THE ORGANIZATION ACQUIRED AMERICAN EAGLE SANDERS GLEN, LLC TRANSFERRED ITS PROPERTY AND EQUIPMENT TO AE WESTFIELD FACILITY COMPANY, LLC, TO OWN ITS ASSISTED LIVING FACILITY LOCATED IN WESTFIELD, INDIANA. ALSO ON JULY 26, 2011, THE ORGANIZATION ACQUIRED AMERICAN EAGLE MORNING BREEZE, LLC TRANSFERRED ITS PROPERTY AND EQUIPMENT TO AE GREENSBURG FACILITY COMPANY, LLC, TO OWN ITS CONTINUING CARE RETIREMENT COMMUNITY LOCATED IN GREENSBURG, INDIANA. |
| Significant changes in program services | Form 990, Part III, Line 3 | THE ORGANIZATION SOLD AE WHITEHOUSE FACILITY COMPANY, LLC ON JULY 1, 2011. |
| Description of other program services | Form 990, Part III, Line 4d | THE ORGANIZATION PROVIDES A VARIETY OF SERVICES TO THE ELDERLY AT THREE LOCATIONS IN INDIANA. THE HOME PLACE OWNS AND OPERATES AN APARTMENT COMPLEX FOR THE ELDERLY AND IS LOCATED IN THE GREATER INDIANAPOLIS, INDIANA AREA. THE HOME PLACE CONTAINS 60 INDEPENDENT LIVING UNITS. SANDERS GLEN OPERATES AN ASSISTED LIVING FACILITY FOR THE ELDERLY AND IS LOCATED IN WESTFIELD, INDIANA. SANDERS GLEN CONTAINS 143 LICENSED ASSISTED LIVING BEDS CONTAINED IN 111 UNITS. MORNING BREEZE OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) IN GREENSBURG, INDIANA. MORNING BREEZE CONTAINS 18 INDEPENDENT LIVING VILLA HOMES, 30 LICENSED ASSISTED LIVING BEDS CONTAINED IN 25 UNITS, AND A 48 BED HEALTHCARE CENTER. 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITIES' COST-TO-CHARGE RATIO, PROVIDED BY THESE FACILITIES WAS APPROXIMATELY $22,834 IN 2011. THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN WHITEHOUSE, TEXAS. THE OAKBROOK NURSING FACILITY (OAKBROOK) PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. OAKBROOK OPERATES A 120 BED NURSING HOME. THE AMERICAN EAGLE PARENT COMPANY OWNS AND PROVIDES THIRD PARTY MANAGEMENT AND ADMINISTRATIVE SERVICES TO ITS FACILITY COMPANIES, WHICH ARE DISREGARDED ENTITIES OF THE PARENT COMPANY. |
| ANNUAL SUMMARY AND TRANSMITTAL OF U.S. INFORMATION RETURNS | FORM 990, PART V, LINE 1A | EACH OF THE DISREGARDED ENTITIES FILES A SEPARATE FORM 1096, AND THE NUMBER REPORTED IN BOX 3 OF EACH RESPECTIVE ENTITY IS AS FOLLOWS: AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN, LLC (9); AMERICAN EAGLE NURSING HOME COMPANY OF COLBY, LLC (9); AMERICAN EAGLE NURSING HOME COMPANY OF MADISON, LLC (16); AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE, LLC (10); AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE, LLC (12); AMERICAN EAGLE GROUP - WISCONSIN (3); AMERICAN EAGLE GROUP - INDIANA (4); AMERICAN EAGLE HOME PLACE, LLC (1); AMERICAN EAGLE SANDERS GLEN, LLC (4); AMERICAN EAGLE MORNING BREEZE, LLC (10); LEXINGTON HEALTHCARE, LLC (11); AMERICAN EAGLE LIFECARE CORPORATION (9). |
| TRANSMITTAL OF WAGE AND TAX STATEMENTS | FORM 990, PART V, LINE 2A | EACH OF THE DISREGARDED ENTITIES FILES A SEPARATE FORM W-3, AND THE NUMBER REPORTED FOR EACH RESPECTIVE ENTITY IS AS FOLLOWS: AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN, LLC (198); AMERICAN EAGLE NURSING HOME COMPANY OF COLBY, LLC (187); AMERICAN EAGLE NURSING HOME COMPANY OF MADISON, LLC (187); AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE, LLC (303); AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE, LLC (268); AMERICAN EAGLE HOME PLACE, LLC (3); AMERICAN EAGLE SANDERS GLEN, LLC (69); AMERICAN EAGLE MORNING BREEZE, LLC (115); LEXINGTON HEALTHCARE, LLC (236); AMERICAN EAGLE LIFECARE CORPORATION (1). |
| Family/business relationships amongst interested persons | Form 990, Part VI, Section A, Line 2 | F. SCOTT KELLMAN & BEN KELLMAN - FAMILY RELATIONSHIP |
| Delegation of management duties | Form 990, Part VI, Section A, Line 3 | IN JULY 2010, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT FOR LEXINGTON HEALTHCARE WITH MEDICAL REHABILITATION CENTERS, LLC, A KENTUCKY CORPORATION, FOR A TERM OF 15 YEARS, TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES FOR THE FACILITY FOR AN INITIAL MONTHLY FEE OF $42,920 PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. THE INITIAL MONTHLY FEE WILL BE ADJUSTED ANNUALLY BASED ON AN ANNUAL CHANGE IN THE CONSUMER PRICE INDEX. IN JANUARY 2010, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT FOR THE CLAIREMONT NURSING AND REHABILITATION CENTER WITH MEDICAL REHABILITATION CENTERS, LLC, A KENTUCKY CORPORATION, FOR A TERM OF 15 YEARS, TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES FOR THE FACILITY FOR AN INITIAL MONTHLY FEE OF $42,850 PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. THE INITIAL MONTHLY FEE WILL BE ADJUSTED ANNUALLY BASED ON AN ANNUAL CHANGE IN THE CONSUMER PRICE INDEX. IN DECEMBER 2005, THE ORGANIZATION ENTERED INTO MANAGEMENT AGREEMENTS FOR EACH OF THE THREE INDIANA FACILITIES (THE HOME PLACE, SANDERS GLEN, AND MORNING BREEZE) WITH MEDICAL REHABILITATION CENTERS, INC., A KENTUCKY CORPORATION, FOR A TERM OF 15 YEARS, TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES FOR EACH FACILITY FOR AN INITIAL MONTHLY FEE OF $19,880 PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE THREE FACILITIES WHO ARE EMPLOYEES OF THE MANAGER. THE INITIAL MONTHLY FEE HAS BEEN ADJUSTED ANNUALLY BASED ON AN ANNUAL CHANGE IN THE CONSUMER PRICE INDEX. IN NOVEMBER 2003 AND AMENDED AND RESTATED AS OF JUNE 1, 2008, EACH OF THE THREE WISCONSIN FACILITIES (COLONIAL, KARMENTA, AND BETHEL) ENTERED INTO A MANAGEMENT AGREEMENT WITH MEDICAL REHABILITATION CENTERS, INC., A KENTUCKY CORPORATION, FOR A TERM OF 15 YEARS, TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES FOR EACH FACILITY FOR AN INITIAL MONTHLY FEE OF $94,840 PLUS PAYROLL COSTS OF EMPLOYEES AND CONSULTANTS OF THE THREE FACILITIES WHO ARE EMPLOYEES OF THE MANAGER. THE INITIAL MONTHLY FEE HAS BEEN ADJUSTED ANNUALLY BASED ON AN ANNUAL CHANGE IN THE CONSUMER PRICE INDEX. IN SEPTEMBER 2005, THE OAKBROOK HEALTH CARE FACILITY ENTERED INTO A MANAGEMENT AGREEMENT WITH ATRIUM LIVING CENTERS OF TEXAS, INC. FOR A TERM OF NINE YEARS AND FOUR MONTHS. UNDER THE AGREEMENT, ATRIUM IS TO EXCLUSIVELY SUPERVISE, DIRECT, AND CONTROL THE MANAGEMENT AND OPERATION OF THE FACILITY FOR A MONTHLY FEE OF $22,000. |
| Review of form 990 by governing body | Form 990, Part VI, Section B, Line 11b | A BOARD MEETING IS HELD (OCTOBER 2012) WHERE A COPY OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | 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. |
| Process used to establish compensation of top management official | Form 990, Part VI, Section B, Line 15a | THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND 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 SEPTEMBER 2011. IN ADDITION, THE BOARD OF DIRECTORS OBTAINED COMPENSATION STUDIES PERFORMED BY THE REZNICK GROUP, L.C. IN JULY 2008, AND CROWE HORWATH LLP IN SEPTEMBER 2010, TO USE IN DETERMINING THE AMOUNT OF COMPENSATION FOR 2008 THROUGH 2011. THIS INFORMATION WAS DOCUMENTED IN THE BOARD MEETING MINUTES IN 2008 AND 2010 WHEN THE COMPENSATION STUDIES WERE REVIEWED. |
| PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES | FORM 990, PART VI, LINE 15B | THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S OTHER BOARD OFFICERS. THE BOARD OF DIRECTORS OBTAINED COMPENSATION STUDIES PERFORMED BY THE REZNICK GROUP, L.C. IN JULY 2008, AND CROWE HORWATH LLP IN SEPTEMBER 2010, TO USE IN DETERMINING THE AMOUNT OF COMPENSATION FOR 2008 THROUGH 2011. THE BOARD DISCUSSES THE COMPENSATION ANNUALLY AND COLLECTIVELY AGREES UPON COMPENSATION AMOUNTS FOR ALL BOARD OFFICERS. THIS INFORMATION IS DOCUMENTED IN THE BOARD MEETING MINUTES WHEN COMPENSATION IS REVIEWED; THIS PROCESS WAS LAST UNDERTAKEN DURING SEPTEMBER 2011. |
| Governing documents, conflict of interest policy and financial statements available to the public | Form 990, Part VI, Section C, Line 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES | FORM 990, PART VII, SECTION A, LINE 1A | VIRGINIA S. BURFORD, ADMINISTRATOR, IS PAID BY AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE, LLC (EIN 20-2818234). F. SCOTT KELLMAN, PRESIDENT & CEO, IS PAID BY AMERICAN EAGLE LIFECARE CORPORATION (EIN 01-0706736). |
| AUDITED/COMPILED FINANCIAL STATEMENTS | FORM 990, PART XII, LINE 2B | THE ORGANIZATION RECEIVES FIVE SEPARATE SETS OF AUDITED FINANCIAL STATEMENTS, EACH OF WHICH IS PREPARED IN ACCORDANCE WITH GAAP. THE FINANCIAL INFORMATION IS THEN COMBINED FOR PURPOSES OF THE FORM 990. ONE SET OF AUDITED FINANCIAL STATEMENTS, WHICH IS PREPARED ON A CONSOLIDATED BASIS, CONSISTS OF THE FOLLOWING WISCONSIN ENTITIES ("OBLIGATED GROUP"): AE ARPIN FACILITY COMPANY, LLC (EIN 81-0621902) AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN, LLC (EIN 47-0924079) AE COLBY FACILITY COMPANY, LLC (EIN 81-0622276) AMERICAN EAGLE NURSING HOME COMPANY OF COLBY, LLC (EIN 68-0558136) AE MADISON FACILITY COMPANY , LLC (EIN 26-0070115) AMERICAN EAGLE NURSING HOME COMPANY OF MADISON, LLC (EIN 81-0621853) EACH OF THE FOLLOWING ENTITIES RECEIVES A SEPARATE SET OF AUDITED FINANCIAL STATEMENTS: AMERICAN EAGLE HOME PLACE, LLC (EIN 20-3295047) AE EAU CLAIRE FACILITY COMPANY, LLC (EIN: 26-3709653) AE WESTFIELD FACILITY COMPANY, LLC (EIN: 27-2784041) AE GREENSBURG FACILITY COMPANY, LLC (EIN: 27-2784104) THE FINANCIAL INFORMATION FOR EACH OF THE ABOVE ENTITIES, AS WELL AS THE ENTITIES LISTED BELOW THAT DO NOT RECEIVE AUDITED FINANCIAL STATEMENTS, IS ALSO INCLUDED IN A SINGLE FINANCIAL STATEMENT COMPILATION PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITORS. AMERICAN EAGLE LIFECARE CORPORATION (EIN: 01-0706736) AE WHITEHOUSE FACILITY COMPANY, LLC (EIN 20-2818309) AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE, LLC (EIN 20-2818234) AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE, LLC (EIN: 26-3709759) LEXINGTON HEALTHCARE, LLC (EIN: 20-1684547) AMERICAN EAGLE MORNING BREEZE, LLC (EIN: 20-3294992) AMERICAN EAGLE SANDERS GLEN, LLC (20-3294905) |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (16 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| AE ARPIN FACILITY COMPANY LLC | |||||||||
| 8014 BETHEL ROAD | ARPIN | WI | 54410 | 810621902 | FACILITY COMPANY | WI | 379170 | 3094352 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN LLC | |||||||||
| 8014 BETHEL ROAD | ARPIN | WI | 54410 | 470924079 | NURSING HOME | WI | 6637533 | 1296174 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE COLBY FACILITY COMPANY LLC | |||||||||
| 702 WEST DOLF STREET | COLBY | WI | 54421 | 810622276 | FACILITY COMPANY | WI | 353099 | 2765658 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE NURSING HOME COMPANY OF COLBY LLC | |||||||||
| 702 WEST DOLF STREET | COLBY | WI | 54421 | 680558136 | NURSING HOME | WI | 4872937 | 648177 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE MADISON FACILITY COMPANY LLC | |||||||||
| 4502 MILWAUKEE STREET | MADISON | WI | 53714 | 260070115 | FACILITY COMPANY | WI | 608731 | 5413047 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE NURSING HOME COMPANY OF MADISON LLC | |||||||||
| 4502 MILWAUKEE STREET | MADISON | WI | 53714 | 810621853 | NURSING HOME | WI | 7985270 | 2677368 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE WHITEHOUSE FACILITY COMPANY LLC | |||||||||
| 107 STACEY DRIVE | WHITEHOUSE | TX | 75791 | 202818309 | FACILITY COMPANY | TX | 8169497 | 4317 | AMERICAN EAGLE LIFECARE CORPORATION (THROUGH 7111) |
| AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE LLC | |||||||||
| 107 STACEY DRIVE | WHITEHOUSE | TX | 75791 | 202818234 | NURSING HOME | TX | 7193201 | 1909624 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE HOME PLACE LLC | |||||||||
| 6734 MILLSIDE DRIVE | INDIANAPOLIS | IN | 46221 | 203295047 | INDEPENDENT LIVING FACILITY | IN | 602238 | 2537879 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE SANDERS GLEN LLC | |||||||||
| 320 NORTH MERIDIAN STREET | INDIANAPOLIS | IN | 46204 | 203294905 | INDEPENDENT LIVING FACILITY | IN | 2732457 | 387252 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE MORNING BREEZE LLC | |||||||||
| 320 NORTH MERIDIAN STREET | INDIANAPOLIS | IN | 46204 | 203294992 | CONTINUING CARE RETIREMENT COMMUNITY | IN | 5670668 | 4097542 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE EAU CLAIRE FACILITY COMPANY LLC | |||||||||
| 3819 HAWK CREST | ANN ARBOR | MI | 48103 | 263709653 | FACILITY COMPANY | MI | 839302 | 8309898 | AMERICAN EAGLE LIFECARE CORPORATION |
| AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE LLC | |||||||||
| 2120 HEIGHTS DRIVE | EAU CLAIRE | WI | 54701 | 263709759 | NURSING HOME | WI | 9610544 | 1792271 | AMERICAN EAGLE LIFECARE CORPORATION |
| LEXINGTON HEALTHCARE LLC | |||||||||
| 9047 W GREENFIELD AVENUE | WEST ALLIS | WI | 53214 | 201684547 | NURSING HOME | WI | 11147159 | 3126303 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE WESTFIELD FACILITY COMPANY LLC | |||||||||
| 320 NORTH MERIDIAN STREET | IINDIANAPOLIS | IN | 46204 | 272784041 | FACILITY COMPANY | IN | 177792 | 5743062 | AMERICAN EAGLE LIFECARE CORPORATION |
| AE GREENSBURG FACILITY COMPANY LLC | |||||||||
| 320 NORTH MERIDIAN STREET | INDIANAPOLIS | IN | 46204 | 272784104 | FACILITY COMPANY | IN | 282391 | 7602290 | AMERICAN EAGLE LIFECARE CORPORATION |