2023-02-15T22:30:13+00:00 2021-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2021-01-01 010706736 American Eagle LifeCare Corporation AMER 6152522305 3819 Hawk Crest Road Ann Arbor MI 48103 TODD TOPLIFF CFO & CCO 2604383867 2023-02-15 true TODD TOPLIFF 999009999 BRITTNEY KOCAJ P01320603 9542028600 2021 2023-03-07 01:45:13Z EPHRAM LAHASKY 3819 Hawk Crest Road Ann Arbor MI 48103 65794252 false X N/A X 2002 TN The organization owns and operates nursing homes, senior living facilities, assisted living facilities and related facilities, and provides healthcare and other services to the elderly and infirm. 5 1 1515 28 0 0 3867600 74134045 61819612 3631183 -8373500 413654 104440 78178882 57418152 5000 0 35903735 30233926 0 0 47903401 43160604 83807136 73399530 -5628254 -15981378 361937283 303368922 324394475 278154575 37542808 25214347 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 infirm 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. false false 59283325 5000 61924052 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. 59283325 true false false false false false false false false true false false false true false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false true true false false false true X 317 0 true 1515 true false false false false false false false false false false false false X 5 1 false true false false false false false true true false false false true true true true true true true true true DE IN X TODD TOPLIFF 2604383867 3819 Hawk Crest Road Ann Arbor MI 48103 EPHRAM LAHASKY CEO & BOARD CHAIR 40.0 X X 140000 0 0 LARRY KATZ VICE PRESIDENT & BOARD MEMBER 40.0 X X 110000 0 0 SAM FEUER PRESIDENT & BOARD MEMBER 40.0 X X 140000 0 0 BARRY BRAUNSTEIN BOARD MEMBER 1.0 X 0 0 0 RANDALL RUTTA BOARD MEMBER 1.0 X 30000 0 0 CORY WAKE VICE PRESIDENT 40.0 X 174770 0 7438 FRANKLIN SCOTT KELLMAN SENIOR ADVISOR 30.0 X 417800 0 8459 TODD TOPLIFF CFO & CCO 40.0 X 254251 0 8459 APRIL D HUGHES DIRECTOR OF NURSING 40.0 X 130002 0 24814 WENDEL ADAMS VP OF PHYSICAL PLANT 40.0 X 142392 0 455 1539215 0 49625 8 false true false GREENBRIAR SENIOR LIVING 3232 MCKINNEY AVE SUITE 1160 DALLAS TX 75204 MANAGEMENT SERVICES 2787932 EduCare Medical Staffing 2800 Euclid Avenue Ste 310 Cleveland OH 44115 Healthcare Services 382660 Right Choice Contracting LLC 981 Keynote Circle Suite 10 Brooklyn Heights OH 44131 Contracting services 228480 Inspire Senior Marketing 9130 Coronado Circle De Soto KS 66018 Marketing services 227289 Medical Rehabilitation Centers LLC 1050 Chinoe Rd Suite 350 Lexington KY 40502 Management Services 201759 11 3867600 3867600 PATIENT SERVICE REVENUE 623990 58524706 58524706 MANAGEMENT FEE REVENUE 561000 565285 565285 MISSION CONTRIBUTION 561000 1330000 1330000 LEASE REVENUE 532000 1399621 1399621 0 0 0 0 61819612 2600 2600 0 0 8376100 0 -8376100 -8376100 -8376100 MISCELLANEOUS REVENUE 900099 104440 104440 0 0 0 0 104440 57418152 61924052 0 -8373500 5000 5000 1291177 322794 968383 24853540 20675584 4177956 2299373 1820077 479296 1789836 1431869 357967 3202900 2466320 736580 942981 707236 235745 101609 101609 3267202 2738698 528504 0 1776561 1421249 355312 543824 54382 489442 460660 368528 92132 8794179 7035343 1758836 285173 228138 57035 124174 99339 24835 13537069 10829655 2707414 4227013 3381610 845403 800810 640648 160162 FOOD/DINING/KITCHEN 2800770 2800770 PROVISION FOR BAD DEBT 936294 936294 MEDICAL EQUIPMENT/SERVICES 485637 485637 VARIOUS RESIDENT COSTS/UPKEEP/SUPPLIES 330614 330614 543134 503540 39594 0 73399530 59283325 14116205 0 55113 104475 18010038 10489395 4692454 3369949 0 0 0 0 49107 49107 686740 850626 265463303 14819781 277155926 250643522 0 0 32007052 30089344 29280853 7772504 361937283 303368922 11106359 25657281 336434 195819 242516737 213328499 0 0 52120041 31888651 18314904 7084325 324394475 278154575 X 37542808 25214347 37542808 25214347 361937283 303368922 X -15981378 929918 2722999 X false false false X 0 39643 3867600 3907243 24381712 44645910 82682842 74134045 61819612 287664121 0 0 0 0 0 24381712 44645910 82722485 74134045 65687212 291571364 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 291571364 748 18137 271844 3070496 2660 3363885 0 748 18137 271844 3070496 2660 3363885 0 9024 116882 39596 413654 104440 683596 24391484 44780929 83033925 77618195 65794312 295618845 0.9863 0.9846 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 9024.0, COLUMN B - 116882.0, COLUMN C - 39596.0, COLUMN D - 413654.0, COLUMN E - 104440.0, COLUMN F - 683596.0; 3386923 3386923 229476195 7804923 221671272 31696120 1500138 30195982 904065 5514720 -4610655 250643522 INTEREST RATE SWAP OBLIGATION 925544 DUE TO/FROM RELATED PARTY 5629766 DEPOSITS PAYABLE 170136 CAPITAL LEASE OBLIGATION 327623 MISCELLANEOUS OTHER LIABILITY 31256 7084325 X true true X X X X false false false false false false false false false FRANKLIN SCOTT KELLMAN SENIOR ADVISOR 408764 0 9036 0 0 0 0 0 8459 0 426259 0 0 0 TODD TOPLIFF CFO & CCO 245792 0 8459 0 0 0 0 0 8459 0 262710 0 0 0 CORY WAKE VICE PRESIDENT 167239 0 7531 0 0 0 0 0 7438 0 182208 0 0 0 APRIL D HUGHES DIRECTOR OF NURSING 130002 0 0 0 0 0 0 0 24814 0 154816 0 0 0 Schedule J, Part I, Line 1a Payments for business use of personal residence American Eagle Lifecare Corporation leases space from Scott Kellman. Mr. Kellman reported this as ordinary income on his personal tax return for 2021. A CAPITAL TRUST AGENGYSENIOR LIVING REVENUE BONDS SERIES 2018A-1 SECOND TIER SERIES 2018B THIRD TIER SERIES 2018C 593591394 140542CC3 2018-12-20 189617600 SEE STATEMENT false false false B COUNTY OF CUYAHOGA OHIO 346000817 2019-05-01 21980000 Refunding of prior taxable bonds and new proceeds issued for the benefit of Hamlet Hills LLC. false false false A 189617600 3066096 3792352 53490930 129268222 2019 false false true true B 1108246 21980000 435784 4784585 16759632 2019 false true true true A false false false false 0.0 0.0 0.0 false false false B false false false false 0.0 0.0 0.0 false false false A false true false false false false false false false B false true false false true false false false false A false B false Schedule K, Part I, Column (f) PURPOSE All of the proceeds of the Tax-Exempt Bonds will benefit American Eagle Delaware Holding Company LLC, a Delaware limited liability company (the "Borrower") with the EIN 83- 1164248, whose sole member is American Eagle LifeCare Corporation, a Tennessee nonprofit corporation and an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, with the EIN 01-0706736. Form 990, Part V, Line 1a ANNUAL SUMMARY AND TRANSMITTAL OF U.S. INFORMATION RETURNS 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, Line 1a Delegate broad authority to a committee 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, Line 3 Delegation of management duties THE ORGANIZATION UTILIZES TWO OPERATIONAL MANAGEMENT COMPANIES FOR THE COMMUNITIES WITHIN THIS RETURN. 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. 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, that person would be recused from taking part in any decisions concerning the conflicting issue. Form 990, Part VI, Line 15a Process to establish compensation of top management official 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-PRESENT. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION FOR THE ORGANIZATION'S CFO/CCO AND VICE PRESDENT 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-PRESENT. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances ADDITIONAL CAPITAL - 2722999; AMERICAN EAGLE MORNING BREEZE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 203294992 CONTINUING CARE RETIREMENT COMMUNITY IN 1053465 2707250 AMERICAN EAGLE LIFECARE CORPORATION AE GREENSBURG FACILITY COMPANY LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 272784104 FACILITY COMPANY IN -285660 5095374 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE HAMLET HOLDING LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 463702281 HOLDING COMPANY OH 0 0 AMERICAN EAGLE LIFECARE CORPORATION HAMLET HEALTH CARE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 371741674 FACILITY COMPANY OH 73312 5212027 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET ASSISTED LIVING LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 611722029 FACILITY COMPANY OH -172598 15103366 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET OPERATOR HOLDING LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 611740797 HOLDING COMPANY OH 0 0 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET ASSISTED LIVING OPERATOR LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 371742958 ASSISTED LIVING FACILITY OH 0 0 HAMLET OPERATOR HOLDING LLC HAMLET HILLS LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 383915895 INDEPENDENT LIVING FACILITY OH 1040244 26988063 HAMLET OPERATOR HOLDING LLC AMERICAN EAGLE WESLEYAN HOLDING LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 812677098 HOLDING COMPANY OH 503175 2264192 AMERICAN EAGLE LIFECARE CORPORATION SENIOR HOUSING ASSET RESOURCES LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 823470359 ASSET MANAGEMENT COMPANY DE -297807 46131 AMERICAN EAGLE LIFECARE CORPORATION AE WOODLAND TOWERS FACILITY LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 822172833 FACILITY COMPANY FL 0 0 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE WOODLAND TOWERS LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 822204446 INDEPENDENT LIVING AND ASSISTED LIVING FACILITY FL 0 0 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831164248 HOLDING COMPANY DE -8155100 10420663 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE LEESBURG AL LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841763819 ASSISTED LIVING FACILITY FL 0 0 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE LEESBURG MC LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841780833 MEMORY CARE FACILITY FL 0 0 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE VENICE ISLAND LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841808184 MEMORY CARE FACILITY FL -718679 11521718 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE TUSKAWILLA LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841794740 ASSISTED LIVING FACILITY FL -574077 15031437 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE BRANDON LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 834703245 ASSISTED LIVING FACILITY FL -951672 16393664 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE ISLAND LAKE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841739515 INDEPENDENT LIVING & ASSISTED LIVING FACILITY FL -1577012 67483348 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE TITUSVILLE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841761486 INDEPENDENT LIVING & ASSISTED LIVING FACILITY FL 17055 18903311 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE EAU GALLIE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 834710426 ASSISTED LIVING FACILITY FL -427569 12671913 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE PALMER PARK LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831145908 MEMORY CARE FACILITY CO -1327650 11598202 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE OWATONNA AL LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831340555 ASSISTED LIVING AND MEMORY CARE FACILITY MN -301011 9760486 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE HANCEVILLE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831118173 ASSISTED LIVING FACILITY AL -103421 5629475 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE RAVENNA LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831419216 ASSISTED LIVING FACILITY OH -118621 10316299 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE NEWARK LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831367125 ASSISTED LIVING FACILITY OH 48434 4146878 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE KINGSTON LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831454882 ASSISTED LIVING FACILITY TN 86709 5170784 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE HENDERSONVILLE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831443669 INDEPENDENT LIVING & ASSISTED LIVING FACILITY TN 1110119 19075985 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE PLEASANT PRAIRIE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 831179483 ASSISTED LIVING FACILITY DE -229635 11904126 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC AMERICAN EAGLE LEESBURG AL LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841763819 ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE LEESBURG MC LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841780833 MEMORY CARE FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE VENICE ISLAND LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841808184 MEMORY CARE FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE TUSKAWILLA LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841794740 ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE BRANDON LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 834703245 ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE ISLAND LAKE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841739515 INDEPENDENT LIVING & ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE TITUSVILLE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 841761486 INDEPENDENT LIVING & ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMERICAN EAGLE EAU GALLIE LLC 3819 HAWK CREST RD ANN ARBOR MI 48103 834710426 ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false AMAERICAN EAGLE CASTLE HILLS INC 3819 HAWK CREST RD ANN ARBOR MI 48103 841827490 ASSISTED LIVING FACILITY FL 501(c)(3) 10 AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC false false false false false false false false false false false false false false false false false false false false