2023-04-06T15:32:03+00:00 2022-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2021-07-01 474584314 Emerald Spring Hill Inc EMER 6156479004 PO BOX 58908 NASHVILLE TN 37205 Christopher Louder VP of Finance 2023-04-06 true Christopher Louder 999009999 RACHEL SPURLOCK P00520729 5023263996 2021 2023-04-26 12:10:37Z Douglass B Smith PO BOX 58908 NASHVILLE TN 37205 6534147 false 5138 X N/A X 2016 TN THIS ORGANIZATION WAS FORMED TO PROVIDE ASSISTED LIVING AND NURSING CARE SERVICES FOR THE ELDERLY AND DISABLED. THE FACILITY OPENED SPRING 2018. 6 5 126 0 0 0 511092 94138 5385783 6439589 0 120 11480 300 5908355 6534147 0 0 0 3262412 3462455 0 0 3149961 2833230 6412373 6295685 -504018 238462 1420376 1347873 5957543 5534121 -4537167 -4186248 THE RESERVE AT SPRING HILL, THE UNDERLYING FACILITY OF EMERALD SPRING HILL, INC., IS A FULL-SERVICE NURSING FACILITY OFFERING REHABILITATIVE CARE, LONG-TERM CARE, SKILLED NURSING, HOSPICE CARE, RESPITE CARE, AND ASSISTED LIVING. false false 5848319 0 6439889 THE RESERVE AT SPRING HILL, THE UNDERLYING FACILITY OF EMERALD SPRING HILL, INC., IS A FULL-SERVICE NURSING FACILITY OFFERING REHABILITATIVE CARE, LONG-TERM CARE, SKILLED NURSING, HOSPICE CARE, RESPITE CARE, AND ASSISTED LIVING. THE CENTER INCLUDES ALL PRIVATE ROOMS. THE HEALTHCARE CAMPUS INCLUDES 30 ASSISTED LIVING SENIOR APARTMENTS. 5848319 true true false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 19 0 true 126 true false false false false false false false false false false false false X 6 5 true false false false false false false true false false false true true true true true true false false false X Christopher Louder 6156479004 PO BOX 58908 NASHVILLE TN 37205 Douglass Smith Director/President 4.5 35.5 X X 0 439286 41277 Jim Ridenour Director/Chairman 0.1 11.9 X X 0 130500 0 Jo Ann Corbitt Director 0.1 6.9 X 0 79500 0 John E Gillmor Director 0.1 6.9 X 0 73000 0 John G Foos DIRECTOR 0.1 6.9 X 0 74250 0 Laura Hawken Director 0.1 6.9 X 0 61500 0 Stephen F Wood Jr DIRECTOR 0.1 6.9 X 0 71750 0 Stephen F Wood Sr DIRECTOR 0.1 6.9 X 0 53750 0 Andrea Barach VP AND CORPORATE SECRETARY 4.0 36.0 X 0 257533 20457 Christopher Louder VP Finance 0.5 39.5 X 0 169529 23490 Julie Bellar Executive Director 40.0 0 X 144663 0 21193 144663 1410598 106417 1 false true false Select Rehabilitation LLC PO Box 71985 Chicago IL 60694 Rehabilitation 686273 1 94138 94138 Patient Service Revenue 623000 6439589 6439589 0 0 0 0 6439589 120 120 0 0 0 0 300 300 0 0 300 6534147 6439889 0 120 X 2746943 2746943 491113 491113 224399 224399 321527 321527 41164 41164 24835 24835 952916 952916 0 0 4161 4161 143849 143849 78410 78410 207400 207400 27742 27742 55679 55679 7783 7783 184191 184191 RESIDENT MEDICAL SERVICES/SUPPLIES/OTHER 507739 507739 FOOD COSTS/SERVICES 265760 265760 Provision for doubtfull accounts 10074 10074 0 0 0 0 6295685 5848319 447366 0 3069 3271 529976 480314 0 0 0 0 107122 91862 80853 17041 71595 63812 0 0 708614 708614 1420376 1347873 1360289 1251369 0 0 4597254 4282752 5957543 5534121 X -4537167 -4186248 -4537167 -4186248 1420376 1347873 X 238462 112457 X false true X true false X 0 350100 0 511092 94138 955330 106927 4059207 5077923 5385783 6439589 21069429 0 0 0 106927 4409307 5077923 5896875 6533727 22024759 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22024759 0 0 254 0 120 374 0 0 0 254 0 120 374 0 0 150 90071 11480 300 102001 106927 4409457 5168248 5908355 6534147 22127134 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS, COLUMN A - 0.0, COLUMN B - 150.0, COLUMN C - 90071.0, COLUMN D - 11480.0, COLUMN E - 300.0, COLUMN F - 102001.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80853 17041 63812 63812 Certificate of need 708614 708614 DUE TO RELATED COMPANY 4282752 4282752 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Emerald Spring Hill, Inc. is a not-for-profit organization as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code and corresponding state tax provisions. Accordingly, no provision has been made for federal or state income taxes. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Form 990 has not been subject to examination by the Internal Revenue Service or the state of Tennessee for the last three years and does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. Emerald Spring Hill, Inc. recognizes interest and/or penalties related to income tax matters in income tax expense. There were no amounts accrued for interest and penalties at June 30, 2022 and 2021. false false false false false false false false false Douglass Smith Director/President 0 439286 0 0 0 0 0 11600 0 29677 0 480563 0 0 Andrea Barach VP AND CORPORATE SECRETARY 0 257533 0 0 0 0 0 10446 0 10011 0 277990 0 0 Christopher Louder VP Finance 0 169529 0 0 0 0 0 1085 0 22405 0 193019 0 0 Julie Bellar Executive Director 144663 0 0 0 0 0 6160 0 15033 0 165856 0 0 0 Form 990, Part VI, Line 15a COMPENSATION - TOP MANAGEMENT OFFICIAL COMPENSATION FOR THE TOP MANAGEMENT OFFICAL IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15A IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. The organization routinely has compensation studies performed by a third party which includes a review BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY Form 990, Part VI, Line 15b COMPENSATION - OTHER OFFICERS OR KEY EMPLOYEES COMPENSATION FOR ALL OTHER OFFICERS OR KEY EMPLOYEES IS PAID BY A RELATED ORGANIZATION, THEREFORE LINE 15B IS NOT APPLICABLE AND HAS BEEN ANSWERED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS. COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON AN INDEPENDENT COMPENSATION STUDY AND INCREASES IN COMPENSATION ARE AT THE DISCRETION OF THE BOARD. The organization routinely has compensation studies performed by a third party which includes a review BY A THIRD PARTY AND INCLUDED A REVIEW OF THE ECONOMIC RESEARCH INSTITUTE'S EXECUTIVE ASSESSOR DATABASE, THE MERCER EXECUTIVE BENCHMARK DATABASE AND SURVEY DATA FROM A GROUP OF PEER COMPANIES WITHIN THE ASSISTED AND LONG-TERM CARE INDUSTRY. Form 990, Part VI, Line 3 Delegation of Management Duties THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH HHSS MANAGEMENT, A RELATED PARTY UNDER COMMON CONTROL. MANAGEMENT SERVICES INCLUDE SUPERVISION OF FACILITY OPERATIONS, ADMINISTRATIVE SERVICES, MANAGEMENT INFORMATION SYSTEM SERVICES, ACCOUNTING, ARBITRAGE COMPLIANCE, AND IRS AND STATE TAX COMPLIANCE. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEPHEN F. WOOD, SR. & STEPHEN F. WOOD, JR. - Family relationship Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY, THEREFORE THIS QUESTION HAS BEEN MARKED "NO" IN ACCORDANCE TO THE IRS INSTRUCTIONS. Form 990, Part VI, Line 11b Review of form 990 by governing body A complete copy of the form 990 is reviewed by the organization's legal counsel and an authorized member of the board of directors prior to filing with the IRS. Additionally, a complete copy of the form 990 is provided to all members of the governing body prior to filing. 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 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICE DURING REGULAR BUSINESS HOURS UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue OTHER REVENUE - Total Revenue: 300, Related or Exempt Function Revenue: 300, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees MEDICARE THERAPY - Total Expense: 717798, Program Service Expense: 717798, Management and General Expenses: , Fundraising Expenses: ; HEALTH CARE CONTRACT LABOR - Total Expense: 224438, Program Service Expense: 224438, Management and General Expenses: , Fundraising Expenses: ; FACILITY CONTRACT LABOR: LAWN CARE/SNOW REMOVAL/WASTE MGMT. - Total Expense: 10680, Program Service Expense: 10680, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Intercompany loan forgiveness - 112457; BIRCHWOOD SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 204800428 SENIOR HOUSING DE 501(c)(3) 10 HutsonWood Inc false CLAREMONT HEALTH SYSTEM INC PO BOX 58908 NASHVILLE TN 37205 621486858 NURSING HOME NJ 501(c)(3) 10 HutsonWood Inc false CLEVELAND SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 264739076 SENIOR HOUSING TN 501(c)(3) 10 HutsonWood Inc false DELAWARE HEALTH CORPORATION PO BOX 58908 NASHVILLE TN 37205 621548336 NURSING HOME DE 501(c)(3) 10 HutsonWood Inc false EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION PO BOX 58908 NASHVILLE TN 37205 364825354 HOLDING COMPANY WI 501(c)(3) 10 HutsonWood Inc false HutsonWood Inc PO BOX 58908 NASHVILLE TN 37205 452449379 SUPPORTING ORGANIZATION NV 501(c)(3) Type II HutsonWood Inc false HOOSIER CARE II INC PO BOX 58908 NASHVILLE TN 37205 311274121 NURSING HOME IN 501(c)(3) 10 HutsonWood Inc false HOOSIER CARE PROPERTIES INC PO BOX 58908 NASHVILLE TN 37205 200377349 HOLDING COMPANY IN 501(c)(3) 10 HutsonWood Inc false HOOSIER CARE INC PO BOX 58908 NASHVILLE TN 37205 311262572 NURSING HOME IN 501(c)(3) 10 HutsonWood Inc false HOOSIER HOUSING GROUP INC PO BOX 58908 NASHVILLE TN 37205 463491686 HOLDING COMPANY NV 501(c)(3) 10 HutsonWood Inc false LAURELWOOD SENIOR HOUSING CORPORATION PO BOX 58908 NASHVILLE TN 37205 320362338 SENIOR HOUSING TN 501(c)(3) 10 HutsonWood Inc false GATE MANOR HOUSING GP LLC PO BOX 58908 NASHVILLE TN 37205 352531184 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false KNOXVILLE HOUSING PORTFOLIO GP LLC PO BOX 58908 NASHVILLE TN 37205 474536542 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false JACKSON HOUSING PORTFOLIO GP LLC PO BOX 58908 NASHVILLE TN 37205 364843724 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false false false false false true false false false false false true false true false false true false false false