2024-11-14T08:03:17-06:00 2023-12-31 620713250 KRAFTCPAS PLLC 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2023-01-01 061818302 ABE'S GARDEN ABES 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 MICHAEL SHMERLING CHAIRMAN 6159973030 2024-11-14 1 1 FRANCES E LEAHY P00713593 6152427351 2024-11-12 2023 2024-10-15 13:58:12Z MICHAEL SHMERLING 115 WOODMONT BLVD NASHVILLE TN 37205 19862001 0 X WWW.ABESGARDEN.ORG X 2007 TN A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING 19 17 304 592 0 0 8707564 4166552 10345997 13180024 -22535 177714 0 114693 19031026 17638983 23091 99183 0 0 6966664 9089839 0 0 802762 4424608 4571291 11414363 13760313 7616663 3878670 43392872 46322647 23709664 22652616 19683208 23670031 THE PURPOSE OF ABE'S GARDEN IS TO ESTABLISH A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING. 0 0 10362259 99183 13180024 ABE'S GARDEN PROVIDES PERSONAL SUPPORT, SOCIALIZATION, AND AN IMPROVED QUALITY OF LIFE FOR PEOPLE LIVING ON THE RESIDENTIAL CAMPUS OR IN THEIR HOME. IN OUR RESIDENTIAL MEMORY SUPPORT, WE HAD OVER 15,000 RESIDENTIAL NIGHTS. IN ASSISTED LIVING AND INDEPENDENT LIVING WE HAD OVER 30,000 RESIDENTIAL NIGHTS. ABE'S GARDEN PROVIDED SUPPORT, CARE, AND RESIDENTIAL SERVICES TO OVER 160 RESIDENTS. IN ADDITION, HOME CARE AND COMMUNITY PROGRAMMING BENEFITTED OVER 60 PEOPLE. THIS ALLOWED THOSE PEOPLE TO LIVE AT HOME WHILE ALSO ENJOYING THE BENEFITS OF ENGAGEMENT AND SOCIALIZATION. ABE'S GARDEN BEGAN PARTICIPATING IN A PILOT RESEARCH MEDICATION REDUCTION STUDY WITH A LOCAL UNIVERSITY. ABE'S GARDEN HAS DISSEMINATED BEST PRACTICES THROUGHOUT THE COUNTRY AND INTERNATIONALLY, INCLUDING AN ALZHEIMER'S DISEASE CONFERENCE IN POLAND. 10362259 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 1 59 0 1 304 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X X BOB HIMES CPA 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 SUSANNAH DWYER CEO 40.00 X 285393 0 14102 SHARON JOHNSON SEN DIR OF HEARTHSTONE INST 40.00 X 184818 0 11935 DONNA COLEMAN SEN DIR OF DEVELOPMENT 40.00 X 157563 0 11049 CHRIS COELHO COO 40.00 X 138476 0 1853 DONNA FINTO-BURKS SEN DIR OF CLINICAL CARE 40.00 X 128400 0 10717 ANGELA FARMER SEN DIR OF HR 40.00 X 107302 0 12945 BOB HIMES SEN DIR OF FINANCE 40.00 X 95707 0 11034 JOHN ZEISEL FORMER DIRECTOR 2.00 X 48000 0 0 MICHAEL SHMERLING CHAIRMAN 20.00 X X 0 0 0 DONALD HOLMES VICE CHAIRMAN 10.00 X X 0 0 0 SUSAN FOXMAN SECRETARY 6.00 X X 0 0 0 PHILLIP BILLINGTON TREASURER 3.00 X X 0 0 0 CHARLOTTE NESBITT LANGFORD DIRECTOR 1.00 X 0 0 0 BILL PURCELL DIRECTOR 1.00 X 0 0 0 JAMES PHILLIPS END 1023 DIRECTOR 1.00 X 0 0 0 BRENDA WYNN START 823 DIRECTOR 1.00 X 0 0 0 JAMES SHMERLING DIRECTOR 1.00 X 0 0 0 KATIE CRUMBO DIRECTOR 1.00 X 0 0 0 RYAN MOSES DIRECTOR 1.00 X 0 0 0 KIM CAMPBELL DIRECTOR 1.00 X 0 0 0 JOHN HASSENFELD DIRECTOR 1.00 X 0 0 0 BERNARD A PARGH DIRECTOR 1.00 X 0 0 0 STEVE MORAN END 723 DIRECTOR 1.00 X 0 0 0 CHRIS BROWN END 523 DIRECTOR 1.00 X 0 0 0 SAURABH SINHA DIRECTOR 1.00 X 0 0 0 ABBY TROTTER START 823 DIRECTOR 1.00 X 0 0 0 MINA JOHNSON START 823 DIRECTOR 1.00 X 0 0 0 SCOTT BURNS DIRECTOR 1.00 X 0 0 0 RON CORBIN DIRECTOR 1.00 X 0 0 0 MARY KATE MOUSER DIRECTOR 1.00 X 0 0 0 1145659 0 73635 6 1 1 0 TRACE VENTURES HOLDINGS LLC 1900 CHURCH ST STE 511 NASHVILLE TN 37203 CONSTRUCTION CONTRACTOR 450000 CONTRACTOR'S INC PO BOX 638531 CINCINNATI OH 45263 GENERAL CONTRACTOR 325731 EARL SWENSSON ASSOCIATES INC PO BOX 5341 CAROL STREAM IL 60197 ARCHITECTURAL DESIGN CONSULTING 295900 SOUTHERN ROOFING & RENOVATIONS OF NASHVI 157 SPACE PARK SOUTH DRIVE NASHVILLE TN 37211 ROOFING CONTRACTOR 245585 4 4166552 13585 4166552 RESIDENTIAL SERVICES 623000 10333211 10333211 SERVICES PROVIDED TO RESIDENTS 812900 2846813 2846813 13180024 164967 164967 2235765 2223018 12747 12747 12747 PROCEEDS FROM INSURANCE CLAIMS 900099 114693 114693 114693 17638983 13180024 0 292407 99183 99183 546565 447926 98639 7264197 6191978 627077 445142 13600 11513 786 1301 697750 596345 62448 38957 567727 488552 47268 31907 20734 20734 35555 35555 26100 26100 431272 311399 37018 82855 83250 81500 1750 393766 316051 48745 28970 6869 6834 35 554932 463639 39931 51362 39878 28387 2968 8523 5406 5298 108 976787 976787 1239979 711365 527244 1370 154474 43992 110482 FOOD COSTS 594182 594182 OTHER EXPENSES 8107 8107 13760313 10362259 2595292 802762 1679623 3177004 1421559 719604 6414694 6366886 105599 156408 175624 172317 28641 52338 41809213 10888302 30652773 30920911 1823866 3934408 689730 663564 400763 159207 43392872 46322647 735497 1031191 26125 17490084 16602749 4139882 3739866 1344201 1252685 23709664 22652616 X 11035837 12479701 8647371 11190330 19683208 23670031 43392872 46322647 X 3878670 237576 -129423 X X 0 1 X 1 0 X 1608207 1596396 5159793 8707335 4166552 21238283 1608207 1596396 5159793 8707335 4166552 21238283 6032306 15205977 792 232 16998 62151 164967 245140 21483423 50088355 0.70780 0.71680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7272275 7272275 30106773 8918378 21188395 6848 5022 1826 4423317 1964902 2458415 30920911 RESIDENT ASSISTANCE FUND 287139 CAPITAL LEASE 25572 CONTRACT LIABILITIES 939974 1252685 X 18191669 237576 3816 -129423 111969 18079700 26100 -466817 -440717 17638983 14204846 3816 3816 14201030 26100 -466817 -440717 13760313 PART X, LINE 2: MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTEREST RATE SWAP -129,423. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT ASSISTANCE PAID 99,183. INSURANCE CLAIM EXPENSES -566,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS PAID TO INDIVIDUALS FOR RENT 99,183. INSURANCE CLAIM EXPENSES -566,000. 1 RENT ASSISTANCE 5 88040 ADULT DAY SERVICES 1 11143 PART I, LINE 2: AN ACCESS TO CARE COMMITTEE DETERMINES ELIGIBILITY REQUESTS AFTER REVIEWING THE RESIDENT'S INCOME AND TAX RETURNS. X X X 0 1 0 0 0 0 0 0 0 SUSANNAH DWYER CEO 255060 0 30333 0 0 0 1962 0 12140 0 299495 0 0 0 SHARON JOHNSON SEN DIR OF HEARTHSTONE INST 177318 0 7500 0 0 0 2467 0 9468 0 196753 0 0 0 DONNA COLEMAN SEN DIR OF DEVELOPMENT 142108 0 15455 0 0 0 3000 0 8049 0 168612 0 0 0 JOHN ZEISEL FORMER DIRECTOR 48000 0 0 0 0 0 0 0 0 0 48000 0 0 0 A NASHVILLE TENNESSEE 626139016 000000000 2011-12-21 12600000 FACILITY CONSTRUCTION 0 0 0 B NASHVILLE TENNESSEE 626139016 000000000 2014-05-16 12500000 FACILITY CONSTRUCTION 0 0 0 A 4924999 12600000 89091 12600000 2012 0 0 1 1 B 3343750 12500000 101127 12500000 2015 0 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 A 1 1 1 TRUIST BANK 14.000000000000 0 0 0 0 0 B 1 1 1 TRUIST BANK 14.000000000000 0 0 0 0 0 A 0 B 0 SCHEDULE K, PART I, BOND ISSUES (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION (A) THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE HEALTH AND HOUSING FACILITIES REVENUE BOND (F) PURPOSE OF BOND: FACILITY CONSTRUCTION MICHAEL D SHMERLING CHAIRMAN DEVELOPMENT PROJECT X 1600000 1363052 0 1 1 MICHAEL D SHMERLING CHAIRMAN ORIGINAL DEVELOPMENT/CONSTRUCTION PROJECT/OPERATIONS START UP X 4000000 2376814 0 1 1 3739866 MICHAEL D SHMERLING OFFICER AND MORE THAN 35% CONTROLLED ENTITY 1354079 PROVIDES ACCOUNTING AND IT SERVICES UTILIZING OUTSIDE PERSONNEL, HEALTH INSURANCE, OFFICE SPACE, BUILDING MAINTENANCE AND REPAIRS, FOOD SERVICE AND SUPPLY PRODUCTS. THESE COSTS ARE COVERED IN FULL BY DONATIONS BACK TO THE ORGANIZATION FROM THE BOARD CHAIRMAN. 0 MICHAEL D SHMERLING JUDY GIVEN HAS A FAMILY RELATIONSHIP MICHAEL SHMERLING 97727 MANAGEMENT EMPLOYEE 0 JAMES SHMERLING JUDY GIVEN HAS A FAMILY RELATIONSHIP JAMES SHMERLING 97727 MANAGEMENT EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL SHMERLING AND JAMES SHMERLING HAVE A FAMILY RELATIONSHIP. JAMES PHILLIPS, MICHAEL SHMERLING, AND JAMES SHMERLING HAVE A BUSINESS RELATIONSHIP. BILL PURCELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. KIM CAMPBELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY CERTAIN MEMBERS OF THE BOARD OF DIRECTORS, THEN DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HOLDS REGULAR MEETINGS TO DISCUSS POSSIBLE CONFLICTS THAT COULD ARISE. FORM 990, PART VI, SECTION B, LINE 15 ON MAJOR HIRES (CEO, CFO, ETC.), A SEARCH COMMITTEE IS FORMED TO FACILITATE THE RECRUITMENT AND COMPENSATION PACKAGES. THIS PROCESS STUDIES COMPETITIVE SALARY SCALES AND FRINGE BENEFITS. THE CANDIDATES ARE INTERVIEWED AND THE POOL IS NARROWED DOWN. A SECOND INTERVIEW MAY BE CONDUCTED FOR THE EXECUTIVE DIRECTOR POSITION OR OTHER MANAGEMENT POSITIONS. THE FINANCE COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING ALL SALARIES, WAGES, AND BENEFITS FOR EMPLOYEES. TO FURTHER ASSURE INDEPENDENCE WITH REGARD TO HIRING PRACTICES; AND THAT COMPENSATION IS FAIR AND COMPETITIVE, THE BUDGET IS ANALYZED BY MANAGEMENT AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, TAX RETURNS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED LOSS ON INTEREST RATE SWAP -129,423. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR. HEARTHSTONE EDUCATION INSTITUTE LLC 3212 WEST END AVE STE 403 NASHVILLE TN 37203 882924698 TO TRAIN CAREGIVERS AND STAFF WORKING IN MEMORY CARE TN 214969 930624 ABE'S GARDEN