2025-11-17T09:38:02-06:00 2024-12-31 364267431 PEASE BELL CPAS LLC 3501 EMBASSY PKWY 200 AKRON OH 44333 990 2024-01-01 010706736 AMERICAN EAGLE LIFECARE CORPORATION AMER 6152522305 3819 HAWK CREST ROAD ANN ARBOR MI 48103 TOM TOPLIFF CFO & CCO 6152522305 2025-11-17 0 0 FRANCES A TAYLOR CPA P01293026 2163489600 2024 2025-03-06 01:10:19Z EPHRAM LAHASKY 3819 HAWK CREST ROAD ANN AROBOR MI 48103 84900405 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 1512 30 0 0 0 0 66621886 76806078 1098605 959559 2463637 5120182 70184128 82885819 0 0 0 0 29229812 31560200 0 0 0 50254111 60861998 79483923 92422198 -9299795 -9536379 271614085 258716584 271265640 270428543 348445 -11711959 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 71421625 83940846 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. 71421625 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 1 0 0 0 1 X 310 0 1 1512 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 200707 0 0 LARRY KATZ VICE PRESIDENT & MEMBER 40.00 X X 200707 0 0 SAM FEUER PRESIDENT & MEMBER 40.00 X X 200707 0 0 BARRY BRAUNSTEIN MEMBER 1.00 X 0 0 0 RANALL RUTTA MEMBER 1.00 X 42000 0 0 CORY WAKE JAN-MAY VICE PRESIDENT 40.00 X 62998 0 3437 TODD TOPLIFF CFO & CCO 40.00 X 326748 0 21929 FRANKLIN SCOTT KELLMAN FOUNDER 40.00 X 497281 0 21929 APRIL D HUGHES DIRECTOR OF NURSING 40.00 X 151584 0 16718 WENDEL ADAMS VP OF PHYSICAL PLANT 40.00 X 183765 0 0 1866497 0 64013 7 0 1 0 GREENBRIAR SENIOR LIVING 3232 MCKINNEY AVE SUITE 1160 DALLAS TX 75204 MANAGEMENT SERVICES 3224633 THE CARPET COMPANY & TILE 8025 MAYFIELD ROAD CLEVELAND OH 44106 FLOORING SERVICES 254602 FTI CONSULTING INC 555 12TH STREET NORTHWEST WASHINGTON DC 20004 CONSULTING SERVICES 213077 PEASE BELL CPAS LLC 1111 SUPERIOR AVENUE E SUITE 2500 CLEVELAND OH 44114 ACCOUNTING SERVICES 199160 SHIFTKEY LLC 5221 NORTH OCONNOR BOULEVARD IRVING TX 75039 RECRUITING SERVICES 185490 11 ASSISTED LIVING REVENUE 623990 35607082 35607082 INDEPENDENT LIVING REVENUE 623990 17960144 17960144 SKILLED NURSING REVENUE 623990 14607563 14607563 MEMORY CARE REVENUE 623990 8631289 8631289 76806078 959559 959559 1964540 2014586 -50046 -50046 -50046 MANAGEMENT FEES 541610 3997062 3997062 MISCELLANEOUS REVENUE 900099 1173166 1173166 5170228 82885819 81926260 0 959559 1913792 1531034 382758 25028182 20022546 5005636 2510429 2008343 502086 2107797 1686238 421559 3698476 2588933 1109543 798387 199597 598790 125000 125000 305338 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1015485 6856693 10553282 18943554 77618195 65794312 64698627 74577184 82935865 365624183 0.92930 0.95990 0.01890 0.01700 X 23077066 23077066 230579730 52942040 177637690 13088717 6217038 6871679 1270896 977123 293773 207880208 CERTIFICATE OF NEED 1712145 DUE FROM AFFILIATES 3594716 ESCROW DEPOSITS 14910393 GOODWILL 16373088 INTEREST RATE SWAP POSITION 348084 RESERVE FOR REPLACEMENTS 1458613 SETTLEMENT PAYMENT 532499 OTHER DEPOSITS 146854 39076392 DUE TO AFFILIATES 3983597 OTHER LIABILITIES 174467 4158064 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 FRANKLIN SCOTT KELLMAN FOUNDER 497281 0 0 0 0 0 0 0 21929 0 519210 0 0 0 TODD TOPLIFF CFO & CCO 326748 0 0 0 0 0 0 0 21929 0 348677 0 0 0 EPHRAM LAHASKY CEO & CHAIR 200707 0 0 0 0 0 0 0 0 0 200707 0 0 0 LARRY KATZ VICE PRESIDENT & MEMBER 200707 0 0 0 0 0 0 0 0 0 200707 0 0 0 SAM FEUER PRESIDENT & MEMBER 200707 0 0 0 0 0 0 0 0 0 200707 0 0 0 WENDEL ADAMS VP OF PHYSICAL PLANT 183765 0 0 0 0 0 0 0 0 0 183765 0 0 0 APRIL D HUGHES DIRECTOR OF NURSING 151584 0 0 0 0 0 0 0 16718 0 168302 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 17200000 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 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 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 A 0 B 0 C 0 D 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 W-3. 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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