2024-03-11T11:13:49-05:00 2022-12-31 364267431 PEASE BELL CPAS LLC 3501 EMBASSY PKWY 200 AKRON OH 44333 990 2022-01-01 010706736 AMERICAN EAGLE LIFECARE CORPORATION AMER 6152522305 3819 HAWK CREST ROAD ANN ARBOR MI 48103 TOM TOPLIFF CFO & CCO 6152522305 2024-03-11 0 TOM TOPLIFF 999009999 0 FRANCES A TAYLOR CPA P01293026 2163489600 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z EPHRAM LAHASKY 3819 HAWK CREST ROAD ANN AROBOR MI 48103 67913566 0 X N/A X 2002 TN THE ORGANIZATION OWNS AND OPERATES NURSING HOMES, SENIOR LIVING FACILITIES, ASSISTED LIVING FACILITIES, AND PROVIDES HEALTHCARE AND OTHER SERVICES TO THE ELDERLY AND INFIRMED. 5 0 1562 28 0 0 3867600 0 61819612 61902057 -8373500 95143 104440 3875417 57418152 65872617 5000 0 0 0 30233926 27466166 0 0 0 43160604 59829570 73399530 87295736 -15981378 -21423119 303368922 280228341 278154575 268498352 25214347 11729989 X THE ORGANIZATION ACQUIRES, OWNS, MAINTAINS AND OPERATES NURSING HOMES, SENIOR LIVING FACILITIES AND/OR ASSISTED LIVING FACILITIES AND RELATED FACILITIES PROVIDING HEALTH CARE OR OTHER SERVICES TO THE ELDERLY AND INFIRMED OR DISABLED AND/OR DISADVANTAGED PERSONS THROUGHOUT THE UNITED STATES. THE ORGANIZATION ALSO DEVELOPS AND DEPLOYS EDUCATIONAL PROGRAMS AND SUPPORTING RESEARCH IN THE AREA OF LEARNING SCIENCE AND INNOVATIVE EDUCATIONAL PROGRAMS AND TOOLS IN A VARIETY OF MEDIA FOR TRAINING AND EDUCATIONAL PURPOSES. 0 0 65770129 64091532 THE COMMUNITIES OF THE ORGANIZATION PROVIDE A VARIETY OF SERVICES TO THE ELDERLY THROUGHOUT THE UNITED STATES. THESE FACILITIES PROVIDE SERVICES WITHOUT CHARGE, OR AT AMOUNTS LESS THAN ESTABLISHED RATES, TO PATIENTS WHO MEET THE CRITERIA OF ITS CHARITY CARE OR UNINSURED POLICIES. THE CRITERIA FOR CHARITY CARE TAKES INTO CONSIDERATION HEALTH & HUMAN SERVICES FEDERAL POVERTY GUIDELINES, FAMILY ASSETS, FAMILY SIZE, EMPLOYMENT STATUS, ORDINARY FAMILY EXPENSES, AND OTHER RELATED INFORMATION. 65770129 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 X 448 0 1 1562 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE X TODD TOPLIFF 7342225275 3819 HAWK CREST ROAD ANN AROBOR MI 48103 EPHRAM LAHASKY CEO & CHAIR 40.00 X X 169622 0 0 LARRY KATZ VICE PRESIDENT & MEMBER 40.00 X X 199622 0 0 SAM FEUER PRESIDENT & MEMBER 40.00 X X 169622 0 0 BARRY BRAUNSTEIN MEMBER 1.00 X 0 0 0 RANDALL RUTTA MEMBER 1.00 X 35000 0 0 CORY WAKE VICE PRESIDENT 40.00 X 201644 0 14446 FRANKLIN SCOTT KELLMAN SENIOR ADVISOR 30.00 X 380990 0 10668 TODD TOPLIFF CFO & CCO 40.00 X 228820 0 19342 WENDEL ADAMS VP OF PHYSICAL PLANT 40.00 X 168518 0 0 1553838 0 44456 7 0 1 0 GREENBRIAR SENIOR LIVING 3232 MCKINNEY AVE SUITE 1160 DALLAS TX 75204 MANAGEMENT SERVICES 3861418 POLSINELLI 900 W 48TH STREET PL STE 900 KANSAS CITY MO 64187 LEGAL SERVICES 1920551 MINTZ LEVIN COHN FERRIS GLOVSKY AND 1 FINANCIAL CENTER BOSTON MA 02111 LEGAL SERVICES 922554 INSPIRE SENIOR MARKETING 9130 CORONADO CIRCLE DE SOTO KS 66018 MARKETING SERVICES 779039 EPIQ CORPORATE RESTRUCTURING LLC PO BOX 120255 DALLAS TX 75312 RESTRUCTURING SERVICES 569033 11 ASSISTED LIVING REVENUE 623990 31336742 31336742 MEMORY CARE REVENUE 623990 15492161 15492161 INDEPENDENT LIVING REVENUE 623990 15073154 15073154 61902057 95143 95143 1947548 2040949 -93401 -93401 -93401 CHANGE IN VALUE OF INTEREST RATE 900099 1685942 1685942 MANAGEMENT FEES 541610 1267391 1267391 MISCELLANEOUS REVENUE 900099 1015485 1015485 3968818 65872617 64091532 0 1781085 1563294 1250635 312659 21770576 17416461 4354115 2429324 1943459 485865 1702972 1362378 340594 2937854 2056498 881356 1915043 478761 1436282 1732070 519621 1212449 2060773 1751657 309116 2008103 1204862 803241 8479292 7207398 1271894 248907 186680 62227 118998 89249 29749 4788653 3591490 1197163 8409056 6727245 1681811 1641565 1313252 328313 GOODWILL IMPAIRMENT 11968000 9574400 2393600 RESTRUCTURING FEES 5754740 3165107 2589633 FOOD/DINING/KITCHEN EXP 3950045 3950045 0 MISCELLANEOUS EXPENSE 3515966 1757983 1757983 300505 222948 77557 87295736 65770129 21525607 0 104475 552001 10489395 7877992 3369949 2248536 49107 850626 197007 256784009 40542103 250643522 216241906 1349321 30089344 28095601 7772504 23665977 303368922 280228341 25657281 7938045 195819 327150 213328499 216009191 31888651 40242121 7084325 3981845 278154575 268498352 X 25214347 11729989 25214347 11729989 303368922 280228341 -21423119 14587856 -6649095 X 0 0 0 X 39643 3867600 3907243 44645910 82682842 74134045 61819612 61902057 325184466 44645910 82722485 74134045 65687212 61902057 329091709 0 0 0 329091709 18137 271844 3070496 2660 1781085 5144222 18137 271844 3070496 2660 1781085 5144222 116882 39596 413654 104440 1015485 1690057 44780929 83033925 77618195 65794312 64698627 335925988 0.97970 0.98630 0.01530 0.01140 X 23077066 23077066 221989778 36571247 185418531 10733166 3277048 7456118 983999 693808 290191 216241906 CERTIFICATE OF NEED 1712145 DUE FROM AFFILIATES 2069716 ESCROW DEPOSIT 262238 GOODWILL 16373088 INTEREST RATE SWAP POSITION 760398 RESERVE FOR REPLACEMENTS 1451297 SETTLEMENT PAYMENT 710000 OTHER ASSETS 327095 23665977 ADVANCES PAYABLE 2915152 DUE TO AFFILIATES 831745 OTHER LIABILITIES 234948 3981845 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 FRANKLIN SCOTT KELLMAN SENIOR ADVISOR 380990 0 0 0 0 0 0 0 10668 0 391658 0 0 0 TODD TOPLIFF CFO & CCO 228820 0 0 0 0 0 0 0 19342 0 248162 0 0 0 CORY WAKE VICE PRESIDENT 201644 0 0 0 0 0 0 0 14446 0 216090 0 0 0 LARRY KATZ VICE PRESIDENT & MEMBER 199622 0 0 0 0 0 0 0 0 0 199622 0 0 0 EPHRAM LAHASKY CEO & CHAIR 169622 0 0 0 0 0 0 0 0 0 169622 0 0 0 SAM FEUER PRESIDENT & MEMBER 169622 0 0 0 0 0 0 0 0 0 169622 0 0 0 WENDEL ADAMS VP OF PHYSICAL PLANT 168518 0 0 0 0 0 0 0 0 0 168518 0 0 0 A COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FVQ4 2022-09-08 17220000 REFUNDING OF PRIOR ISSUANCE WITH REMAINING PROCEEDS TO BENEFIT ORGANIZATION 0 0 0 B COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FVS0 2022-09-08 149689000 REFUNDING OF PRIOR ISSUANCE WITH REMAINING PROCEEDS TO BENEFIT ORGANIZATION 0 0 0 C COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FVV3 2022-09-08 18059704 REFUNDING OF PRIOR ISSUANCE WITH REMAINING PROCEEDS TO BENEFIT ORGANIZATION 0 0 0 D COLORADO HEALTH FACILITIES AUTHORITY 840752932 19648FVU5 2022-09-08 2462000 REFUNDING OF PRIOR ISSUANCE WITH REMAINING PROCEEDS TO BENEFIT ORGANIZATION 0 0 0 A 17220000 1 0 0 1 B 149689000 1 0 0 1 C 18059704 1 0 0 1 D 2462000 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 C 0 1 0 0 0 0 0 0 0 D 0 1 0 0 0 0 0 0 0 FORM 990, PART V, LINE 1A ANNUAL SUMMARY & TRANSMITTAL OF U.S. INFORMATION EACH OF THE DISREGARDED ENTITIES LISTED IN SCHEDULE R, PART I FILES A SEPARATE FORM 1096. THIS REPRESENTS THE TOTAL FOR ALL DISREGARDED ENTITIES. FORM 990, PART V, LINE 2A TRANSMITTAL OF WAGE AND TAX STATEMENTS EACH OF THE DISREGARDED ENTITIES LISTED IN SCHEDULE R, PART I FILES A SEPARATE FORM W3. THIS REPRESENTS THE TOTAL FOR ALL DISREGARDED ENTITIES. FORM 990, PART VI, SECTION A, LINE 1A BY RESOLUTIONS ADOPTED BY A MAJORITY OF THE DIRECTORS IN OFFICE, THE BOARD OF DIRECTORS MAY DESIGNATE FROM AMONG ITS MEMBERS ONE OR MORE EXECUTIVE COMMITTEES, EACH OF WHICH SHALL CONSIST OF TWO OR MORE DIRECTORS, WHICH EXECUTIVE COMMITTEE, TO THE EXTENT PROVIDED IN SUCH RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE AFFAIRS OF THE CORPORATION BUT THE DESIGNATION OF ANY SUCH EXECUTIVE COMMITTEES AND THE DELEGATION THERETO OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS, OR ANY INDIVIDUAL DIRECTOR, OF ANY RESPONSIBILITY IMPOSED UPON IT OF HIM BY LAW. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION UTILIZES TWO OPERATIONAL MANAGEMENT COMPANIES FOR THE COMMUNITIES WITHIN THIS RETURN. THE FIRST IS MEDICAL REHABILITATION CENTERS, LLC D/B/A EXCEPTIONAL LIVING CENTERS, A KENTUCKY CORPORATION TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES. MANAGEMENT FEES INCLUDE MONTHLY FEES PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. THE SECOND IS GREENBRIER SENIOR LIVING LLC, A TEXAS CORPORATION TO PROVIDE SUBSTANTIALLY ALL MANAGEMENT SERVICES. MANAGEMENT FEES INCLUDE MONTHLY FEES PLUS PAYROLL COSTS OF EMPLOYEES OR CONSULTANTS OF THE FACILITY WHO ARE EMPLOYEES OF THE MANAGER. FORM 990, PART VI, SECTION B, LINE 11B A FINAL DRAFT OF THE FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, 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 THE PERSON IS RECUSED FROM TAKING PART IN ANY DECISIONS CONCERNING THE CONFLICTING ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL ON AN ANNUAL BASIS. THE BOARD USES CURRENT MARKET DATA FOR COMPARABILITY AND DOCUMENTS THEIR DELIBERATION AND DECISION IN THE BOARD MEETING MINUTES. IN ADDITION, THE BOARD OF DIRECTORS OBTAINED COMPENSATION STUDIES PERFORMED BY CROWE LLP IN 2019 TO USE IN DETERMINING THE AMOUNT OF COMPENSATION FOR 2019 THROUGH THE PRESENT. 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. 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