2025-11-15T09:22:23-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2024-01-01 061818302 ABE'S GARDEN ABES 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 MICHAEL SHMERLING CHAIRMAN 6159973030 2025-11-15 1 1 FRANCES E LEAHY P00713593 6152427351 2025-11-14 2024 2025-03-06 01:10:19Z MICHAEL SHMERLING 115 WOODMONT BLVD NASHVILLE TN 37205 19620258 0 X WWW.ABESGARDEN.ORG X 2007 TN A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING 18 16 374 500 0 0 4166552 3734723 13180024 14818985 177714 373944 114693 11250 17638983 18938902 99183 155778 0 0 9089839 10302426 0 0 541826 4571291 4821867 13760313 15280071 3878670 3658831 46322647 50403705 22652616 22881901 23670031 27521804 X 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 12271170 155778 14818985 ABE'S GARDEN COMMUNITY PROVIDES SERVICES TO IMPROVE ENGAGEMENT, PERSONAL SUPPORT, AND THE QUALITY OF LIFE FOR OLDER ADULTS LOCALLY AND NATIONALLY. THESE SERVICES ARE PROVIDED ON A RESIDENTIAL CAMPUS, THROUGH HOME CARE, ADVISING OTHER ORGANIZATIONS, AND THROUGH EDUCATIONAL SESSIONS. WE HAVE HAD OVER 47,000 TOTAL RESIDENTIAL NIGHTS THROUGH INDEPENDENT LIVING, ASSISTED LIVING, AND MEMORY SUPPORT SERVICES. THE HOME CARE PROGRAM HAS BENEFITED THE LIVES OF OVER 75 PEOPLE THROUGHOUT MIDDLE TENNESSEE. THE BLEND OF SERVICES HAVE ALLOWED PEOPLE TO CONTINUE TO LIVE IN PLACE OR HAVE A SMOOTH TRANSITION FROM ONE LEVEL OF CARE TO ANOTHER. ABE'S GARDEN COMMUNITY CONTINUES TO PARTICIPATE IN RESEARCH WITH UNIVERSITIES RELATED TO MEDICATION REDUCTION AND INTEGRATE AN ARRAY OF SERVICES FROM LOCAL UNIVERSITIES AND HOSPITALS TO BENEFIT THE PEOPLE THAT ARE PART OF THE COMMUNITY. 12271170 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 64 0 1 374 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 16 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 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 BILL PURCELL DIRECTOR 1.00 X 0 0 0 BRENDA WYNN 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 SAURABH SINHA DIRECTOR 1.00 X 0 0 0 ABBY TROTTER DIRECTOR 1.00 X 0 0 0 MINA JOHNSON 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 SUSANNAH DWYER CEO 40.00 X 355388 0 15897 CHRIS COELHO COO 40.00 X 165062 0 2300 BOB HIMES SEN DIR OF FINANCE 40.00 X 107472 0 12443 AMANDA HANSEN SENIOR DIRECTOR OF DEVELOPMENT 40.00 X 119464 0 707 MARYBETH WATSON SENIOR DIRECTOR OF HEARTHSTONE INSTITUTE 40.00 X 153146 0 18844 DONNA FINTO-BURKS SEN DIR OF CLINICAL CARE 40.00 X 139845 0 12396 ANGELA FARMER SEN DIR OF HUMAN RESOURCES 40.00 X 122659 0 12789 JUDY GIVEN DIR OF CAMPUS DEVELOPMENT 40.00 X 113251 0 8218 1276287 0 83594 11 0 1 0 RC MATHEWS LLC PO BOX 24687 NASHVILLE TN 37202 CONTRACTOR 908395 EARL SWENSSON ASSOCIATES INC PO BOX 5341 CAROL STREAM IL 60197 ARCHITECTURAL DESIGN CONSULTING 639197 FRANKLIN RENOVATION LLC PO BOX 734 LA VERGNE TN 37086 CONTRACTOR 151325 3 3734723 203 3734723 RESIDENTIAL SERVICES 623000 11282549 11282549 RESIDENT HOME SERVICES 812900 2301556 2301556 SERVICES PROVIDED TO RESIDENTS 812900 1234880 1234880 14818985 280300 280300 775000 679530 1826 95470 -1826 93644 93644 PROCEEDS FROM INSURANCE CLAIMS 900099 11250 11250 11250 18938902 14818985 0 385194 155778 155778 658562 538841 119721 8238023 7418235 470446 349342 17895 17207 9 679 720840 670996 29604 20240 667106 590757 48071 28278 33747 25992 7755 24000 24000 35012 35012 466864 298788 57444 110632 55393 50979 4414 499286 395083 77795 26408 8626 8591 35 491254 458431 32823 77093 73429 3141 523 1375 100 1275 1012571 1012571 1247868 720624 527244 174198 152759 21439 FOOD COSTS 684777 684777 OTHER EXPENSES 9803 9803 15280071 12271170 2467075 541826 3177004 2666983 719604 756843 6366886 6403125 156408 376934 172317 172271 52338 48294 45132895 12048665 30920911 33084230 3934408 6234530 663564 581081 159207 79414 46322647 50403705 1031191 2414696 26125 0 16602749 15598766 3739866 3489866 1252685 1378573 22652616 22881901 X 12432315 15623264 11237716 11898540 23670031 27521804 46322647 50403705 X 3658831 361172 -168230 X X 0 1 X 1 0 X 1596396 5159793 8707335 4166552 3734723 23364799 1596396 5159793 8707335 4166552 3734723 23364799 6382470 16982329 232 16998 62151 164967 280300 524648 23889447 56391886 0.71090 0.70780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7272274 7272274 30281871 9874874 20406997 7578750 2173791 5404959 33084230 RESIDENT ASSISTANCE FUND 246378 CAPITAL LEASE 16154 CONTRACT LIABILITIES 1027604 INTEREST RATE SWAP AGREEMENTS 88437 1378573 X 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. 1 RENT ASSISTANCE 10 149778 ADULT DAY SERVICES 1 6000 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 0 0 0 0 0 0 0 0 SUSANNAH DWYER CEO 264388 0 91000 0 0 0 1730 0 14167 0 371285 0 0 0 MARYBETH WATSON SENIOR DIRECTOR OF HEARTHSTONE INSTI 153146 0 0 0 0 0 0 0 18844 0 171990 0 0 0 CHRIS COELHO COO 147812 0 17250 0 0 0 2300 0 0 0 167362 0 0 0 DONNA FINTO-BURKS SEN DIR OF CLINICAL CARE 133323 0 6522 0 0 0 1347 0 11049 0 152241 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 5404009 12600000 126309 12600000 2012 0 0 1 1 B 3799849 12500000 146143 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 FIRST BANK 8.000000000000 0 0 0 0 0 B 1 1 1 FIRST BANK 8.000000000000 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 2126814 0 1 1 3489866 MICHAEL D SHMERLING OFFICER AND MORE THAN 35% CONTROLLED ENTITY 925017 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 113251 MANAGEMENT EMPLOYEE 0 JAMES SHMERLING JUDY GIVEN HAS A FAMILY RELATIONSHIP JAMES SHMERLING 113251 MANAGEMENT EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL SHMERLING AND JAMES SHMERLING HAVE A FAMILY RELATIONSHIP. MICHAEL SHMERLING, AND JAMES 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 WHEN A POTENTIAL OR ACTUAL CONFLICT ARISES, THE INDIVIDUAL DISCLOSES IT IN WRITING TO THE BOARD OR AN AUTHORIZED COMMITTEE. THE DISINTERESTED MEMBERS REVIEW THE DISCLOSURE, DETERMINE WHETHER A CONFLICT EXISTS, AND DECIDE WHAT RESTRICTIONS APPLY. INDIVIDUALS WITH CONFLICTS ARE EXCLUDED FROM RELATED DISCUSSIONS AND VOTES. THE BOARD DOCUMENTS THE DISCLOSURE, DETERMINATION, AND ACTION IN ITS MINUTES, AND ALL BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. 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 -168,230. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS PROCESS FROM THE PRIOR YEAR. FORM 990, PART X, LINES 27A AND 28A BEGINNING BALANCES FOR NET ASSETS WITHOUT DONOR RESTRICTIONS AND NET ASSETS WITH DONOR RESTRICTIONS WERE RESTATED SINCE THE 2023 FORM 990 AND HAVE BEEN UPDATED ON THIS 990 TO REFLECT THE ADJUSTED AMOUNTS. LINE 27A CHANGED TO $12,432,315 FROM $11,190,330 AND LINE 27B CHANGED TO $11,237,716 FROM $12,479,701. HEARTHSTONE EDUCATION INSTITUTE LLC 3212 WEST END AVE STE 403 NASHVILLE TN 37203 882924698 TO TRAIN CAREGIVERS AND STAFF WORKING IN MEMORY CARE TN 586492 710492 ABE'S GARDEN