2023-11-14T16:53:05-06:00 2022-12-31 620713250 KRAFTCPAS PLLC 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2022-01-01 061818302 ABE'S GARDEN ABES 6159973030 115 WOODMONT BLVD NASHVILLE TN 37205 MICHAEL SHMERLING CHAIRMAN 6159973030 2023-11-14 1 MICHAEL SHMERLING 999009999 1 FRANCES E LEAHY P00713593 6152427351 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL SHMERLING 115 WOODMONT BLVD NASHVILLE TN 37205 20719548 0 X WWW.ABESGARDEN.ORG X 2007 TN A REPLICABLE MODEL FOR SENIOR LIFE THAT IS FOCUSED ON BRAIN HEALTH, WELLNESS AND PURPOSEFUL LIVING 19 16 222 250 0 0 5159793 8707564 9351334 10345997 16241 -22535 0 0 14527368 19031026 6000 23091 0 0 6666417 6966664 0 0 658226 4150983 4424608 10823400 11414363 3703968 7616663 36175841 43392872 24509825 23709664 11666016 19683208 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 8523208 23091 10345997 ABE'S GARDEN PROVIDES PERSONAL SUPPORT, SOCIALIZATION, AND AN IMPROVED QUALITY OF LIFE FOR PEOPLE LIVING ON THE RESIDENTIAL CAMPUS OR IN THEIR HOME. IN OUR RESIDENTIAL MEMORY SUPPORT, WE HAD OVER 15,000 RESIDENTIAL NIGHTS. IN ASSISTED LIVING WE HAD OVER 7,000 RESIDENTIAL NIGHTS, AND OUR INDEPENDENT LIVING HAD OVER 21,000 RESIDENTIAL NIGHTS. ABE'S GARDEN PROVIDED SUPPORT, CARE, AND RESIDENTIAL SERVICES TO OVER 160 RESIDENTS. IN ADDITION, ABE'S GARDEN'S HOME CARE AND COMMUNITY PROGRAMMING BENEFITTED OVER 50 PEOPLE. THIS ALLOWED THOSE PEOPLE TO LIVE AT HOME WHILE ALSO ENJOYING THE BENEFITS OF ENGAGEMENT AND SOCIALIZATION. ABE'S GARDEN PARTICIPATED IN ONE OF THE FIRST LIGHTING STUDIES IN A RESIDENTIAL COMMUNITY FOR PEOPLE LIVING WITH DEMENTIA. STATE OF THE ART LIGHTING TABLES WERE CREATED, AND A RESEARCH STUDY WAS DONE IN PARTNERSHIP WITH MT. SINAI'S LIGHTING RESEARCH CENTER. 12 EDUCATIONAL VIDEOS WERE CREATED THAT TOUCHED ON TOPICS RANGING FROM CLINICAL CARE TO ENGAGEMENT AND COMMUNICATION WITH THOSE LIVING WITH DEMENTIA. THESE TRAINING VIDEOS WERE USED TO MAINTAIN AND ENHANCE THE KNOWLEDGE OF OVER 160 STAFF MEMBERS. 8523208 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 66 0 1 222 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN 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 KATIE CRUMBO DIRECTOR 1.00 X 0 0 0 JAMES PHILLIPS DIRECTOR 1.00 X 0 0 0 JAMES SHMERLING DIRECTOR 1.00 X 0 0 0 MARY KATE MOUSER DIRECTOR 1.00 X 0 0 0 JAYNE SALLERSON END 8222 DIRECTOR 1.00 X 0 0 0 JOHN HASSENFELD DIRECTOR 1.00 X 0 0 0 RYAN MOSES DIRECTOR 1.00 X 0 0 0 BERNARD PARGH DIRECTOR 1.00 X 0 0 0 CHARLOTTE NESBITT LANGFORD DIRECTOR 1.00 X 0 0 0 SAURABH SINHA DIRECTOR 1.00 X 0 0 0 CHRIS BROWN DIRECTOR 1.00 X 0 0 0 KIM CAMPBELL DIRECTOR 1.00 X 0 0 0 BILL PURCELL DIRECTOR 1.00 X 0 0 0 RON CORBIN DIRECTOR 1.00 X 0 0 0 SCOTT BURNS DIRECTOR 1.00 X 0 0 0 STEVE MORAN DIRECTOR 1.00 X 0 0 0 JOHN ZEISEL END 12722 DIRECTOR 1.00 X 0 0 0 FAITH OTT END 91722 DIRECTOR 1.00 X 0 0 0 JIM DANIELL END 81322 DIRECTOR 1.00 X 0 0 0 SUSANNAH DWYER START 9122 CEO 40.00 X 110582 0 2472 CHRIS COELHO COO 40.00 X 110967 0 9402 BOB HIMES SENIOR DIRECTOR OF FINANCE 40.00 X 84264 0 10762 DONNA FINTO-BURKS SENIOR DIRECTOR OF CLINICAL CARE 40.00 X 125575 0 9148 DONNA COLEMAN SENIOR DIRECTOR OF DEVELOP 40.00 X 119968 0 10503 ANGELA FARMER SENIOR DIRECTOR OF HUMAN RESOUCES 40.00 X 104488 0 17321 655844 0 59608 5 0 1 0 EARL SWENSSON ASSOCIATES INC PO BOX 5341 CAROL STREAM IL 60197 ARCHITECTURAL DESIGN CONSULTING 362755 COMMUNITY COUNSELLING SERVICE CO LLC PO BOX 824885 PHILADELPHIA PA 19182 CAPITAL CAMPAIGN CONSULTING 105000 2 8707564 229 8707564 RESIDENTIAL SERVICES 623000 9193298 9193298 SERVICES SOLD TO RESIDENTS 812900 1152699 1152699 10345997 62151 62151 1602653 1183 1686155 2367 -83502 -1184 -84686 -84686 19031026 10345997 0 -22535 23091 23091 328449 272262 56187 5502546 4785730 395230 321586 10085 8742 620 723 691256 608778 55818 26660 434328 378583 32720 23025 10215 10215 36815 36815 14051 14051 93123 91373 1750 323011 265347 35754 21910 5062 4885 177 572278 479214 46475 46589 23819 14840 7999 980 768014 768014 1190584 720797 468417 1370 133718 40130 93588 CONTRACTED SERVICES 679884 255529 210899 213456 FOOD COSTS 561473 561473 0 0 12561 12434 127 11414363 8523208 2232929 658226 1150941 1679623 76004 1421559 1285779 6414694 21438 105599 175624 175624 21896 28641 40383579 9730806 31249336 30652773 2123656 1823866 0 689730 71167 400763 36175841 43392872 501370 735497 18352421 17490084 4139890 4139882 1516144 1344201 24509825 23709664 X 9729566 11035837 1936450 8647371 11666016 19683208 36175841 43392872 X 7616663 -69606 470135 X X 0 1 X 1 1 1 X 1807922 1608207 1596396 5159793 8707335 18879653 1807922 1608207 1596396 5159793 8707335 18879653 5287101 13592552 2108 792 232 16998 62151 82281 18961934 44866292 0.71680 0.73760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7272275 7272275 30017459 7966051 22051408 6848 3652 3196 3086997 1761103 1325894 30652773 RESIDENT ASSISTANCE FUND 329302 CAPITAL LEASE 34532 CONTRACT LIABILITIES 865743 OPERATING LEASE 114624 1344201 X 19520427 -69606 126014 470135 526543 18993884 14051 23091 37142 19031026 11503235 126014 126014 11377221 14051 23091 37142 11414363 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP 470,135. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENT ASSISTANCE PAID 23,091. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS PAID TO INDIVIDUALS FOR RENT 23,091. 1 RENT ASSISTANCE 3 23091 RESIDENTIAL RENT ASSISTANCE FUND PAYMENT TO OFFSET RENT 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 1 0 0 0 0 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 4500000 12600000 89091 12600000 2012 0 0 1 1 B 2868750 12500000 101127 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 TRUIST BANK 14.000000000000 0 0 0 0 0 B 1 1 1 TRUIST BANK 14.000000000000 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 2776830 0 1 1 4139882 MICHAEL D SHMERLING OFFICER AND MORE THAN 35% CONTROLLED ENTITY 183274 PROVIDES ACCOUNTING AND IT SERVICES UTILIZING OUTSIDE PERSONNEL, 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 GIVENS HAS A FAMILY RELATIONSHIP MICHAEL SHMERLING 99235 MANAGEMENT EMPLOYEE 0 JAMES SHMERLING JUDY GIVENS HAS A FAMILY RELATIONSHIP JAMES SHMERLING 99235 MANAGEMENT EMPLOYEE 0 JOHN ZEISEL BOARD OF DIRECTORS AND OWNER OF HEARTHSTONE 800000 SOLD HEARTHSTONE TO ABE'S GARDEN. COST OF ACQUISITION COVERED IN FULL BY CHARITABLE DONATION BACK TO ORGANIZATION. 0 FORM 990, PART VI, SECTION A, LINE 2 MICHAEL SHMERLING AND JAMES SHMERLING HAVE A FAMILY RELATIONSHIP. JAMES PHILLIPS,MICHAEL SHMERLING AND JAMES SHMERLING HAVE A BUSINESS RELATIONSHIP. BILL PURCELL AND MICHAEL SHMERLING HAVE A BUSINESS RELATIONSHIP. KIM CAMPBELL AND MICHAEL 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 THE ORGANIZATION HOLDS REGULAR MEETINGS TO DISCUSS POSSIBLE CONFLICTS THAT COULD ARISE. 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 GAIN ON INTEREST RATE SWAP 470,135. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER OVERSIGHT PROCESS NOR SELECTION PROCESS DURING THE TAX YEAR. HEARTHSTONE EDUCATION INSTITUTE LLC 3212 WEST END AVE STE 403 NASHVILLE TN 37203 882924698 TO TRAIN CAREGIVERS AND STAFF WORKING IN MEMORY CARE TN ABE'S GARDEN