Nonprofit · EIN 01-0706736
AMERICAN EAGLE LIFECARE CORPORATION
Tax-exempt · LEXINGTON, KY 40502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $82,885,819 | $92,422,198 | -$9,536,379 | $258,716,584 | $270,428,543 | -$11,711,959 |
| December 31, 2023 | 990 | $70,184,128 | $79,483,923 | -$9,299,795 | $271,614,085 | $271,265,640 | $348,445 |
| December 31, 2022 | 990 | $65,872,617 | $87,295,736 | -$21,423,119 | $280,228,341 | $268,498,352 | $11,729,989 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $76,806,078
- Investment income
- $959,559
- Net rental income
- -$50,046
- Other revenue
- $5,120,182
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,913,792
- Other salaries and wages
- $25,028,182
- Salaries, compensation and benefits (total)
- $31,560,200
- Professional fundraising fees
- $0
- Legal fees
- $798,387
- Accounting fees
- $125,000
- Occupancy
- $10,964,131
- Travel
- $81,845
- Depreciation
- $8,788,962
- Program services (functional)
- $71,421,625
- Management and general (functional)
- $21,000,573
Balance sheet and other
- Total assets, start of year
- $271,614,085
- Total assets, end of year
- $258,716,584
- Total liabilities, end of year
- $270,428,543
- Net assets, end of year
- -$11,711,959
- Land, buildings and equipment
- $207,880,208
- Publicly traded securities
- $2,756,898
- Net assets without donor restrictions
- -$11,711,959
- Gross receipts
- $84,900,405
- Employees
- 1,512
- Volunteers
- 30
- Year formed
- 2002
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANKLIN SCOTT KELLMAN | FOUNDER Key employee | 40 | $497,281 | $21,929 |
| TODD TOPLIFF | CFO & CCO Officer | 40 | $326,748 | $21,929 |
| EPHRAM LAHASKY | CEO & CHAIR Trustee or director, Officer | 40 | $200,707 | $0 |
| LARRY KATZ | VICE PRESIDENT & MEMBER Trustee or director, Officer | 40 | $200,707 | $0 |
| SAM FEUER | PRESIDENT & MEMBER Trustee or director, Officer | 40 | $200,707 | $0 |
| WENDEL ADAMS | VP OF PHYSICAL PLANT Highest-paid employee | 40 | $183,765 | $0 |
| APRIL D HUGHES | DIRECTOR OF NURSING Highest-paid employee | 40 | $151,584 | $16,718 |
| CORY WAKE JAN-MAY | VICE PRESIDENT Officer | 40 | $62,998 | $3,437 |
| RANALL RUTTA | MEMBER Trustee or director | 1 | $42,000 | $0 |
| BARRY BRAUNSTEIN | MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANKLIN SCOTT KELLMAN | FOUNDER Key employee | 40 | $463,950 | $23,415 |
| TODD TOPLIFF | CFO & CCO Officer | 40 | $248,639 | $29,442 |
| CORY WAKE | VICE PRESIDENT Officer | 40 | $222,577 | $13,283 |
| WENDEL ADAMS | VP OF PHYSICAL PLANT Highest-paid employee | 40 | $188,712 | $0 |
| EPHRAM LAHASKY | CEO & CHAIR Trustee or director, Officer | 40 | $188,308 | $0 |
| LARRY KATZ | VICE PRESIDENT & MEMBER Trustee or director, Officer | 40 | $188,308 | $0 |
| SAM FEUER | PRESIDENT & MEMBER Trustee or director, Officer | 40 | $188,308 | $0 |
| APRIL D HUGHES | DIRECTOR OF NURSING Highest-paid employee | 40 | $152,584 | $13,323 |
| SHERRY HERSLEY | REGISTERED NURSE Highest-paid employee | 40 | $114,734 | $1,108 |
| STEPHANIE CRUZ | MARKETING DIRECTOR Highest-paid employee | 40 | $110,516 | $0 |
| BARRY BRAUNSTEIN | MEMBER Trustee or director | 1 | $0 | $0 |
| RANDALL RUTTA | MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANKLIN SCOTT KELLMAN | SENIOR ADVISOR Officer | 30 | $380,990 | $10,668 |
| TODD TOPLIFF | CFO & CCO Officer | 40 | $228,820 | $19,342 |
| CORY WAKE | VICE PRESIDENT Officer | 40 | $201,644 | $14,446 |
| LARRY KATZ | VICE PRESIDENT & MEMBER Trustee or director, Officer | 40 | $199,622 | $0 |
| EPHRAM LAHASKY | CEO & CHAIR Trustee or director, Officer | 40 | $169,622 | $0 |
| SAM FEUER | PRESIDENT & MEMBER Trustee or director, Officer | 40 | $169,622 | $0 |
| WENDEL ADAMS | VP OF PHYSICAL PLANT Highest-paid employee | 40 | $168,518 | $0 |
| RANDALL RUTTA | MEMBER Trustee or director | 1 | $35,000 | $0 |
| BARRY BRAUNSTEIN | MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1050 CHINOE ROAD, LEXINGTON, KY 40502-6571
- Principal officer (990 for 2024)
- EPHRAM LAHASKY, 3819 HAWK CREST ROAD, ANN AROBOR, MI 48103
- Signed the 990
- TOM TOPLIFF, CFO & CCO
- Phone
- (615) 252-2305
- Return prepared by
- PEASE BELL CPAS LLC
Mission
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.
Program accomplishments
- 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.Expenses $71,421,625 · revenue $83,940,846
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 01-0706736
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E91)
- Assets (IRS master file)
- $258,716,584
- Income (IRS master file)
- $84,900,405
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $82,885,819 | $92,422,198 | $258,716,584 | IRS |
| 990 | December 2023 | $70,184,128 | $79,483,923 | $271,614,085 | XML |
| 990 | December 2022 | $65,872,617 | $87,295,736 | $280,228,341 | XML |
| 990 | December 2021 | $57,418,152 | $73,399,530 | $303,368,922 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 01-0706736).
Questions about AMERICAN EAGLE LIFECARE CORPORATION
- What is the EIN of AMERICAN EAGLE LIFECARE CORPORATION?
- The employer identification number (EIN) of AMERICAN EAGLE LIFECARE CORPORATION is 01-0706736.
- Is AMERICAN EAGLE LIFECARE CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to AMERICAN EAGLE LIFECARE CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN EAGLE LIFECARE CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN EAGLE LIFECARE CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN EAGLE LIFECARE CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of AMERICAN EAGLE LIFECARE CORPORATION?
- The 990 for the year ended December 31, 2024 names EPHRAM LAHASKY.
- Who are the officers and directors of AMERICAN EAGLE LIFECARE CORPORATION?
- The 990 for the year ended December 31, 2024 lists 10 people; 9 received compensation from the organization, the highest $497,281 (FRANKLIN SCOTT KELLMAN, FOUNDER).
- How much revenue does AMERICAN EAGLE LIFECARE CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $82,885,819, expenses of $92,422,198 and total assets of $258,716,584 at year end.
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