2017-04-25T10:21:48-04:00 2016-12-31 474682450 BELLENFANT PLLC 9007 OVERLOOK BLVD Brentwood TN 37027 990 2016-01-01 061818302 ABES GARDEN ABES 618 CHURCH STREET NASHVILLE TN 37219 MICHAEL SHMERLING CHAIRMAN 6152489255 2017-03-14 true BOB BELLENFANT CPA P00285790 6153708700 2017-04-25 96.94.184.38 2017-04-25 09:45:16 6226642017115n5wqv4a 2017-04-25 P 4CDAB42A4E31D8AC4605E869995EEFC75D8A4586 4CDAB42A4E31D8AC4605E869995EEFC75D8A4586 2016 2021-01-29 14:40:06Z X 9215606 false X WWW.ABESGARDEN.ORG X 2007 TN THE PURPOSE OF ABES GARDEN IS TO PROVIDE AN INDEPENDENT SENIOR AND ASSISTED LIVING FACILITY SPECIALIZING IN ALZHEIMERS AND ADULT CARE. 20 20 290 255 0 0 1330863 459311 5945546 8737468 -39189 18137 66131 0 7303351 9214916 0 0 4109587 5907776 0 325356 3295625 4016865 7405212 9924641 -101861 -709725 37246338 35545325 29070172 28078884 8176166 7466441 THE PURPOSE OF ABES GARDEN IS TO PROVIDE AN INDEPENDENT SENIOR AND ASSISTED LIVING FACILITY SPECIALIZING IN ALZHEIMERS AND ADULT CARE. false false 8145607 ABES GARDEN OPERATES AS AN INDEPENDENT SENIOR AND ASSISTED LIVING FACILITY IN NASHVILLE, TENNESSEE. ABES GARDEN SPECIALIZES IN ALZHEIMERS AND ADULT CARE. 8145607 true true false false false false false false false false true false false false true false true false false false false false false false false false false false false false true false false false false false true false false false false false false false false false false false false false true 31 0 true 290 true false false false false false false X 20 20 true true false false false false false true true false false true true true true true true true true false X JAMES PHILLIPS 6152489255 618 CHURCH STREET NASHVILLE TN 37219 MICHAEL SHMERLING CHAIRMAN 20.00 0.00 X X 0 0 0 JAMES PHILLIPS TREASURER 6.00 0.00 X X 0 0 0 CHARLOTTE NESBITT LANGFORD DIRECTOR 1.00 0.00 X 0 0 0 JIM DANIELL DIRECTOR 1.00 0.00 X 0 0 0 STACEY GARRETT KOJU SECRETARY 2.00 0.00 X X 0 0 0 PAULA LOVELL DIRECTOR 1.00 0.00 X 0 0 0 JOHN HASSENFIELD DIRECTOR 1.00 0.00 X 0 0 0 RYAN MOSES DIRECTOR 1.00 0.00 X 0 0 0 BERNARD PARGH DIRECTOR 1.00 0.00 X 0 0 0 JANET AYERS DIRECTOR 1.00 0.00 X 0 0 0 KIM CAMPBELL DIRECTOR 1.00 0.00 X 0 0 0 CHRIS BROWN DIRECTOR 1.00 0.00 X 0 0 0 FAITH OTT DIRECTOR 1.00 0.00 X 0 0 0 SAURABH SINHA DIRECTOR 1.00 0.00 X 0 0 0 DONALD HOLMES DIRECTOR 1.00 0.00 X 0 0 0 JOHN ZEISEL DIRECTOR 1.00 0.00 X 0 0 0 BILL PURCELL DIRECTOR 1.00 0.00 X 0 0 0 JOE GALANTE DIRECTOR 1.00 0.00 X 0 0 0 ANDREW SANDLER EXECUTIVE DIRECTOR 40.00 0.00 X X 121435 253 0 STEVE MORAN DIRECTOR 1.00 0.00 X 0 0 0 BETH ZEITLIN DEVELOPMENT DIRECTOR 40.00 0.00 X 123790 665 0 245225 918 0 2 false false false 459311 459311 RESIDENTIAL SERVICES 623000 7885098 7885098 SVCS SOLD TO RESIDENTS 812900 852370 852370 8737468 17997 17997 830 690 140 140 140 9214916 8755605 0 0 245225 121435 123790 4727922 4637404 90518 9880 8716 1164 550368 472547 56576 21245 374381 359061 15320 105940 101627 4313 73851 66102 7749 19255 19255 308101 308101 48662 46476 1690 496 9081 152 8929 828756 31018 797738 1024319 570276 449043 5000 83704 79352 4352 FOOD COSTS 539358 539358 PROPERTY TAXES 141129 141129 CONTRACTED SERVICES 426319 270322 143609 12388 REPAIRS AND MAINTENANCE 142803 142231 572 265587 231045 670 33872 9924641 8145607 1453678 325356 1186552 464677 653529 744994 561018 374964 105700 52884 115598 121183 1978 44519 36595385 3237096 34225484 33358289 396479 383815 37246338 35545325 435448 492264 100000 23500000 23100000 1363122 1363122 3771602 3023498 29070172 28078884 X 8176166 7466441 8176166 7466441 37246338 35545325 -709725 0 X false true X true false X 756546 1955253 1155907 1330863 459311 5657880 2818355 4924465 4596650 5142025 7885098 25366593 3574901 6879718 5752557 6472888 8344409 31024473 31024473 2513 4283 2365 586 17997 27744 2513 4283 2365 586 17997 27744 1019645 2598520 859119 803521 852370 6133175 4597059 9482521 6614041 7276995 9214776 37185392 0.83430 0.81880 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7272275 7272275 27453797 2682956 24770841 1869313 554140 1315173 33358289 OTHER ASSETS 66667 INTANGIBLE ASSETS NET OF AMORTIZAT 317148 383815 TENANT DEPOSITS 640977 DERIVATIVE FINANCIAL INSTRUMENTS 235063 RESIDENT ASSISTANCE FUND 247458 DEMAND NOTE PAYABLE 1900000 3023498 9214916 9214916 9214916 9924641 9924641 9924641 A NASHVILLE TENNESSEE 626139016 2011-12-21 12600000 FACILITY CONSTRUCTION false false false B NASHVILLE TENNESSEE 626139016 2015-10-20 12500000 FACILITY CONSTRUCTION false false false A false false true true A false false false false false true A true true true SUNTRUST BANK 14 false MICHAEL D SHMERLING CHAIRMAN DEVELOPMENT PROJECT X 1600000 1363122 false true true 1363122 Officer directors etc family relationship Part VI line 2 A BOARD MEMBER HAS A SISTER THAT IS EMPLOYED WITH THE ORGANIZATION. A PARTNERSHIP, WHICH A BOARD MEMBER IS A CONTROLLING PARTNER OF, HAS A LOAN TO THE ORGANIZATION. PLEDGES WERE RECEIVED FROM BOARD MEMBERS. A BOARD MEMBER HAS A PARTNERSHIP INTEREST IN THE MANAGEMENT COMPANY THAT PROVIDES PAYROLL, BENEFITS, AND ADMINISTRATIVE SERVICES TO THE ORGANIZATION AT COST. Management duties delegation Part VI line 3 XMI ACQUISITION PROVIDES CERTAIN ADMINISTRATIVE AND PAYROLL SERVICES. Form 990 governing body review Part VI line 11 THE FORM 990 IS REVIEWED BY CERTAIN MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION HOLDS REGULAR MEETINGS TO DISCUSS POSSIBLE CONFLICTS THAT COULD ARISE. CEO executive director top management comp Part VI line 15a 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. Other officer or key employee compensation Part VI line 15b THE FINANCE COMMITTEE IS CHARGED WITH THE RESPONSIBILITY OF REVIEWING ALL SALARIES, WAGES, AND BENEFITS FOR EMPLOYEES. IN ADDITION, THE ORGANIZATION CONTRACTS WITH A LICENSED PROFESSIONAL EMPLOYER ORGANIZATION (PEO) TO PROVIDE GUIDANCE IN THIS REGARD. 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. Governing documents etc available to public Part VI line 19 ALL GOVERNING DOCUMENTS, POLICIES, TAX RETURNS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.