2020-07-15T09:33:19-05:00 2019-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2018-07-01 311274121 HOOSIER CARE II INC HOOS 6156479004 PO BOX 159098 NASHVILLE TN 372159098 Douglass B Smith PRESIDENT 2020-07-15 true Rachel Spurlock P00520729 5023263996 2018 2020-11-19 02:30:22Z Douglass B Smith PO BOX 159098 NASHVILLE TN 372159098 4666950 false X N/A X 1988 IN THE ORGANIZATION PROVIDES RESIDENTIAL AND NURSING SERVICES FOR THE ELDERLY. 8 5 131 14 0 0 0 4379236 4546950 0 120000 120000 4499236 4666950 0 0 2649933 3149896 0 0 840804 833879 3490737 3983775 1008499 683175 3189900 3040308 174871 192104 3015029 2848204 The organization Provides RESIDENTIAL AND NURSING SERVICES FOR THE ELDERLY. false false 3542314 0 4546950 THE ORGANIZATION OPERATES INTERMEDIATE AND SKILLED-CARE NURSING HOME FACILITIES FOR THE CARE OF ELDERLY PATIENTS. 3542314 true false false false false false false false false false false false true false 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 35 0 true 131 true false false false false false false true false false false false false X 8 5 true true false false false false false true false false false true true true true true true false false false IN X Douglass B Smith 6156479004 PO BOX 159098 NASHVILLE TN 372159098 Stephen F Wood Sr EXECUTIVE CHAIRMAN OF EMERALD SHELTER GROUP 1.3 18.8 X X 0 600000 0 Douglass Smith Director/President of Emerald Shelter Group 2.0 38.0 X X 0 328949 17059 Jo Ann Corbitt Director 0.1 6.9 X 0 76248 0 John G Foos DIRECTOR 0.1 6.9 X 0 71252 0 John E Gillmor Director 0.1 6.9 X 0 73750 0 Laura Hawkin Director (as of 4/1/2019) 0.1 6.9 X 0 0 0 Jim Ridenour DIRECTOR 0.1 6.9 X 0 73750 0 Stephen F Wood Jr DIRECTOR 0.1 6.9 X 0 68748 0 Andrea Barach VP AND CORPORATE SECRETARY 0.8 39.2 X 0 201150 5298 John Noffsinger COO 2.0 32.5 X 0 197372 0 Kylie Waters CFO (as of 1/16/2019) 2.0 38.0 X 0 0 0 Marilyn Alberson Executive Director 40.0 0 X 112434 0 7719 112434 1691219 30076 1 false true false MEDICAL REHABILITATION CENTER 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 MANAGEMENT SERVICES 542718 EXCEPTIONAL REHABILITATION CENTERS 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 REHABILITATION 469442 HSHS Senior Living 216 E 4th Street Austin TX 78701 Laundry, Food, Environmental 278389 RehabCare Group East Inc PO Box 503534 St Louis MO 631503534 Rehabilitation 213793 Omnicare Inc PO Box 78000 Detroit MI 48278 Pharmacy Services 150578 5 0 MANAGEMENT REVENUE 541610 3668614 3668614 RENTAL REVENUE 531120 878336 878336 0 0 0 0 4546950 120000 120000 0 0 0 0 0 0 0 0 0 4666950 4546950 0 120000 3149896 3149896 353214 353214 0 0 0 0 392418 392418 HOME OFFICE FEE 88247 88247 0 0 0 0 3983775 3542314 441461 0 157796 173124 251726 178977 0 0 0 0 0 0 0 0 0 2780378 2688207 3189900 3040308 174871 192104 0 0 0 174871 192104 X 3015029 2848204 3015029 2848204 3189900 3040308 X 683175 -850000 X true X true X true X 0 5765374 4070515 3765067 4379236 4546950 22527142 0 0 0 5765374 4070515 3765067 4379236 4546950 22527142 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22527142 0 120000 120000 120000 120000 480000 0 0 120000 120000 120000 120000 480000 0 0 0 0 0 0 0 5765374 4190515 3885067 4499236 4666950 23007142 0.9791 0.9750 0.0209 0.0149 X Due from Related Organizations 2688207 2688207 Patient Trust Account 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE 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. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2019 AND 2018. false false false false false false false false false Stephen F Wood Sr EXECUTIVE CHAIRMAN OF EMERALD SHELTER GROUP 0 600000 0 0 0 0 0 0 0 0 0 600000 0 0 Douglass Smith Director/President of Emerald Shelter Group 0 328949 0 0 0 0 0 0 0 17059 0 346008 0 0 Andrea Barach VP AND CORPORATE SECRETARY 0 201150 0 0 0 0 0 0 0 5298 0 206448 0 0 John Noffsinger COO 0 197372 0 0 0 0 0 0 0 0 0 197372 0 0 Form 990, Part VI, Line 15a COMPENSATION 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. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED 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 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. DURING THE FILING YEAR A COMPENSATION STUDY WAS PERFORMED 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 2 Family/business relationships amongst interested persons STEPHEN F. WOOD, SR/STEPHEN F. WOOD, JR. - Family relationship Form 990, Part VI, Line 3 Delegation of management duties THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH Medical Rehabilitation Centers, LLC d/b/a Exceptional Living Centers. MANAGEMENT SERVICES INCLUDE SUPERVISION OF FACILITY OPERATIONS, ADMINISTRATIVE SERVICES, MANAGEMENT INFORMATION SYSTEM SERVICES, ACCOUNTING, arbitrage compliance, and IRS and state tax compliance. THERE ARE NO CURRENT OFFICERS, DIRECTORS, OR HIGHEST COMPENSATED EMPLOYEES WHO WERE COMPENSATED BY THE MANAGEMENT COMPANY. 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 refused 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 XI, Line 9 Other changes in net assets or fund balances Distributions to Affiliate - -850000; BIRCHWOOD SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 204800428 SENIOR HOUSING CO 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false CLAREMONT HEALTH SYSTEM INC PO BOX 159098 NASHVILLE TN 37215 621486858 NURSING HOME NJ 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false CLEVELAND SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 264739076 SENIOR HOUSING TN 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false DELAWARE HEALTH CORPORATION PO BOX 159098 NASHVILLE TN 37215 621548336 NURSING HOME DE 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false EMERALD UPPER MIDWEST HEALTHCARE HOLDING CORPORATION PO BOX 159098 NASHVILLE TN 37215 364825354 HOLDING COMPANY WI 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false EMERALD SPRING HILL INC PO BOX 159098 NASHVILLE TN 37215 474584314 NURSING HOME TN 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false HEALTH AND HOUSING SUPPORT SERVICES INC PO BOX 159098 NASHVILLE TN 37215 452449379 SUPPORTING ORGANIZATION NV 501(c)(3) Type II HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE III INC PO BOX 159098 NASHVILLE TN 37215 621459304 NURSING HOME DE 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE PROPERTIES INC PO BOX 159098 NASHVILLE TN 37215 200377349 HOLDING COMPANY IN 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER CARE INC PO BOX 159098 NASHVILLE TN 37215 311262572 NURSING HOME IN 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false HOOSIER HOUSING GROUP INC PO BOX 159098 NASHVILLE TN 37215 463491686 HOLDING COMPANY NV 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false LAURELWOOD SENIOR HOUSING CORPORATION PO BOX 159098 NASHVILLE TN 37215 320362338 SENIOR HOUSING TN 501(c)(3) 10 HEALTH AND HOUSING SUPPORT SERVICES INC false GATE MANOR HOUSING GP LLC PO BOX 159098 NASHVILLE TN 37215 352531184 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false KNOXVILLE HOUSING PORTFOLIO GP LLC PO BOX 159098 NASHVILLE TN 37215 474536542 AFFORDABLE HOUSING PROJECTS TN NA C Corporation false Jackson Housing Portfolio GP LLC PO Box 159098 Nashville TN 37215 364843724 Affordable Housing Projects TN NA C Corporation false false false false false false false false false false false false false false false false true false true false