2015-11-16T14:18:22-06:00 2014-12-31 350921680 CROWE HORWATH LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2014-01-01 010706736 American Eagle LifeCare Corporation AMER 6152522305 3819 Hawk Crest Road Ann Arbor MI 48103 F Scott Kellman President & CEO 2015-11-16 true Erica Cherry P01320580 3128997000 2014 2016-04-25 22:37:26Z F Scott Kellman 3819 Hawk Crest Road Ann Arbor MI 48103 56474992 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 4 1098 225 0 0 1752 559 55826944 56029319 51064 -321606 632467 388631 56512227 56096903 1406 884 0 0 28765382 28549392 0 0 0 28102399 27092611 56869187 55642887 -356960 454016 52262796 105161262 37037958 91913759 15224838 13247503 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 15758818 357 18008208 THE ORGANIZATION PROVIDES A VARIETY OF LONG-TERM NURSING SERVICES AT THREE LOCATIONS IN WISCONSIN. SERVICES INCLUDE COMPREHENSIVE NURSING CARE, THERAPIES, DIETARY SERVICES, SOCIAL SERVICES, AND RESIDENT ACTIVITIES. ALL OF THE FACILITIES ARE CERTIFIED FOR MEDICARE AND MEDICAID. COLONIAL CENTER IS A 95 BED NURSING FACILITY LOCATED IN COLBY, WISCONSIN. KARMENTA CENTER IS A 103 BED NURSING FACILITY IN MADISON, WISCONSIN. BETHEL CENTER IS A 111 BED NURSING FACILITY LOCATED IN ARPIN, WISCONSIN. 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITIES' COST-TO-CHARGE RATIO, PROVIDED BY THESE FACILITIES WAS APPROXIMATELY $14,210 IN 2014. 9175779 140 10757253 THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN EAU CLAIRE, WISCONSIN. THE FACILITY PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. THE FACILITY IS CERTIFIED FOR MEDICARE AND MEDICAID AND OPERATES WITH 161 BEDS. THIS FACILITY PROVIDES 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITY'S COST-TO-CHARGE RATIO, PROVIDED BY THIS FACILITY WAS APPROXIMATELY $9,500 IN 2014. 9032213 0 10697390 THE ORGANIZATION ALSO OPERATES A LICENSED NURSING HOME IN WEST ALLIS, WISCONSIN. THE ALLIS CARE CENTER PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. THE FACILITY IS CERTIFIED FOR MEDICARE AND MEDICAID AND OPERATES WITH 152 BEDS. THIS FACILITY PROVIDES 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITY'S COST-TO-CHARGE RATIO, PROVIDED BY THIS FACILITY WAS APPROXIMATELY $4,103 IN 2014. 7509886 387 9031869 THE ORGANIZATION PROVIDES A VARIETY OF SERVICES TO THE ELDERLY AT THREE LOCATIONS IN INDIANA. THE HOME PLACE OWNS AND OPERATES AN APARTMENT COMPLEX FOR THE ELDERLY AND IS LOCATED IN THE GREATER INDIANAPOLIS, INDIANA AREA. THE HOME PLACE CONTAINS 60 INDEPENDENT LIVING UNITS. SANDERS GLEN OPERATES AN ASSISTED LIVING FACILITY FOR THE ELDERLY AND IS LOCATED IN WESTFIELD, INDIANA. SANDERS GLEN CONTAINS 143 LICENSED ASSISTED LIVING BEDS CONTAINED IN 111 UNITS. MORNING BREEZE OPERATES A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) IN GREENSBURG, INDIANA. MORNING BREEZE CONTAINS 18 INDEPENDENT LIVING VILLA HOMES, 30 LICENSED ASSISTED LIVING BEDS CONTAINED IN 25 UNITS, AND A 48 BED HEALTHCARE CENTER. 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITIES' COST-TO-CHARGE RATIO, PROVIDED BY THESE FACILITIES WAS APPROXIMATELY $6,265 IN 2014. 6689598 0 7245882 THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN WHITEHOUSE, TEXAS. THE OAKBROOK NURSING FACILITY (OAKBROOK) PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. OAKBROOK OPERATES A 120 BED NURSING HOME. 276290 0 289605 THE ORGANIZATION PROVIDES A VARIETY OF SERVICES TO THE ELDERLY AT THREE LOCATIONS IN CHAGRIN FALLS, OHIO: THE ATRIUM AT HAMLET VILLAGE ASSISTED LIVING FACILITY, HAMLET MANOR SKILLED NURSING FACILITY, AND HAMLET VILLAGE - HILLSIDE INDEPENDENT LIVING SENIOR APARTMENTS. 46295 0 0 THE AMERICAN EAGLE PARENT COMPANY OWNS AND PROVIDES THIRD PARTY MANAGEMENT AND ADMINISTRATIVE SERVICES TO ITS FACILITY COMPANIES, WHICH ARE DISREGARDED ENTITIES OF THE PARENT COMPANY. 14522069 387 16567356 48488879 true false false false false false false true false true false false false false 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 false false false false true 1599 0 true 1098 true false false false false false false false false false false X 5 4 true true false false false false false true true false false true true true true true true true true true true IN X F Scott Kellman 7342225264 3819 Hawk Crest Road Ann Arbor MI 48103 F Scott Kellman President & CEO 40.00 X X 975085 0 9890 Benjamin Kellman Vice President 2.00 X X 32500 0 0 Randy Rutta Board member 2.00 X 32500 0 0 Mark Miller Board member 3.00 X 32500 0 0 Daniel Kellman Board Member 2.00 X 32500 0 0 Kent Syverud Board Member (through 1/2/14) 2.00 X 0 0 0 Elan Ruggill Senior Vice President 40.00 X 185009 0 0 JORDAN BRUCE EXECUTIVE DIRECTOR, EAU CLAIRE NURSING HOME 40.00 X 105763 0 11503 Clare King RN, Lexington Healthcare 40.00 X 101534 0 5905 1497391 0 27298 4 false true true GENESIS REHABILITION SERVICES PO BOX 7247-6524 PHILADELPHIA PA 17170 THERAPY SERVICES 4641561 MEDICAL REHABILITATION CENTERS LLC 1050 CHINOE RD SUITE 350 LEXINGTON KY 40502 MANAGEMENT SERVICES 4621796 HEALTHCARE SERVICES GROUP 3220 TILLMAN DRIVE SUITE 300 BENSALEM PA 19020 HOUSEKEEPING 331040 3 X 559 559 Patient Service Revenues 623000 56029319 56029319 0 0 0 0 56029319 56483 56483 12259 12259 0 12259 12259 378089 0 -378089 -378089 -378089 joint venture income from AEHC, LLC 900099 249206 249206 Meals/Vending 900099 14449 14449 Bad Debt Recovery 900099 71762 71762 40955 888 0 40067 376372 56096903 56030207 0 66137 X 884 884 1299984 1299984 23096152 22888371 207781 18508 18508 1984211 1975680 8531 2150537 2095463 55074 2917258 2917258 115324 115324 150533 2527 148006 7671809 7360262 311547 0 260907 260907 3813242 1957488 1855754 242300 242230 70 3582506 3582506 263978 208926 55052 60237 53359 6878 1757269 1712465 44804 1872008 1862873 9135 549764 531788 17976 Pharmacy / Medical Supplies 1948472 1948472 Revenue assessment fees 1462897 1462897 Indigent care 257032 257032 Employee recruitment 79769 39189 40580 87306 11707 75599 0 55642887 48212627 7430260 0 8000 230398 12538419 16993499 4760449 4098000 0 0 791689 701512 54074352 13893034 30553235 40181318 0 1930115 579994 42335055 1100895 621480 52262796 105161262 4302860 3845341 11300000 11130000 49484 0 0 21385614 76938418 0 0 37037958 91913759 X 15224838 13247503 15224838 13247503 52262796 105161262 X 454016 -2431351 X true X false true false X 10140 6124 7035 1752 559 25610 50638367 56585641 56758029 55826944 56029319 275838300 99736 181374 222001 66950 126278 696339 50748243 56773139 56987065 55895646 56156156 276560249 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 276560249 90410 60184 60363 61543 12259 284759 90410 60184 60363 61543 12259 284759 16813 8944 3133 2932 888 32710 50855466 56842267 57050561 55960121 56169303 276877718 0.9989 0.9984 0.0010 0.0013 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - AIDES IN TRAINING/TRAINING REIMBURSEMENT, COLUMN A - 16813.0, COLUMN B - 8944.0, COLUMN C - 3133.0, COLUMN D - 2932.0, COLUMN E - 888.0, COLUMN F - 32710.0; true 83799 1531689 1534256 81232 true X 2601033 2601033 43080343 7907664 35172679 634255 286589 347666 6828386 5408300 1420086 930335 290481 639854 40181318 Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement See narrative for Schedule D, Part IV, Line 2b. Schedule D, Part IV, Line 2b Explanation of escrow agreement For personal protection, it is requested that money not be left in the residents' rooms. The facility may not require residents to deposit their personal funds with the facility; however, if the resident wishes, and upon written authorization of a resident, the facility will withhold, safeguard, manage, and account for the personal funds of the resident deposited with the facility. Any resident's personal funds in excess of $50 are deposited in an interest-bearing account that is separate from facility funds. The facility credits all interest earned on the resident's funds to his or her account. A resident's personal funds that do not exceed $50 are maintained in a non-interest-bearing account or petty cash fund. The facility maintains a system that assures a complete and separate accounting of each resident's personal funds entrusted to the facility. The facility deposits the personal needs allowance retained by any resident whose care is paid for under the Medicaid Program into the resident's account. The facility furnishes the resident with a written receipt for any personal funds or personal property received by the facility. Residents may access their account during normal business hours; if residents need access to their money after hours or during the weekend, the Business Office Manager or Administrator is contacted and arranges for the residents to receive their funds. The individual financial record is available quarterly on request by the resident or his or her legal representative. At least every three months, the facility furnishes the resident or the resident's representative with a complete statement of all funds and other property held by the facility, detailing the amounts and items received, together with their sources, disposition, and the date of each transaction. X true true X X X X false false false false false false false false false F Scott Kellman President & CEO 975085 0 0 0 0 0 0 0 9890 0 984975 0 0 0 Elan Ruggill Senior Vice President 185009 0 0 0 0 0 0 0 0 0 185009 0 0 0 Schedule J, Part I, Line 1a Payments for business use of personal residence American Eagle Lifecare Corporation leases space from its CEO, Scott Kellman. Mr. Kellman reported this as ordinary income on his personal tax return for 2014. The fair market value of the rental was established after consultation with local real estate professionals. Factors evaluated in deriving the current rent included, but were not limited to, quality of space, dedicated and common space utilized by the company, access of the employees to kitchen and parking facilities, as well as consideration of per square foot rents for comparable space in the market. A Wisconsin Health & Educational Facilities Authority 391337855 97710BBY7 2008-06-11 12000000 refinance 11/01/2003 Wisconsin bonds for facility acquisition, additions, and improvements false false false A 725000 0 12000000 993275 0 0 0 0 0 2383148 8623577 0 2008 true false true true A true true false false 0.0 0.0 0.0 false false false A false false false true false false 0.0 true PackerKiss Securities 7.0 true false false A false Schedule K, Part III, Line 9 Written procedures to ensure all nonqualified bonds are remediated THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. Schedule K, Part IV, Line 7 Written procedures to monitor requirements of Section 148 THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S ABILITY TO REMAIN IN COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. Schedule K, Part V Written procedures to ensure violations are identified & corrected THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAM (VCAP) PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION. THE ORGANIZATION STRIVES TO STAY ABREAST OF FEDERAL REGULATIONS AND CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Wisconsin Health & Educational Facilities Authority refinance 11/01/2003 Wisconsin bonds for facility acquisition, additions, and improvements Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Wisconsin Health & Educational Facilities Authority The calculation for computing no rebate due was performed on 10/15/2013 CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 9,032,213 including grants of $ 0)(Revenue $ 10,697,390) THE ORGANIZATION ALSO OPERATES A LICENSED NURSING HOME IN WEST ALLIS, WISCONSIN. THE ALLIS CARE CENTER PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. THE FACILITY IS CERTIFIED FOR MEDICARE AND MEDICAID AND OPERATES WITH 152 BEDS. THIS FACILITY PROVIDES 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. THE COST OF CHARITY CARE, BASED UPON THE FACILITY'S COST-TO-CHARGE RATIO, PROVIDED BY THIS FACILITY WAS APPROXIMATELY $4,103 IN 2014. CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 6,689,598 including grants of $ 0)(Revenue $ 7,245,882) THE ORGANIZATION OPERATES A LICENSED NURSING HOME IN WHITEHOUSE, TEXAS. THE OAKBROOK NURSING FACILITY (OAKBROOK) PROVIDES CARE TO ELDERLY RESIDENTS, INCLUDING NURSING CARE, ANCILLARY SERVICES, SOCIAL SERVICES, AND OTHER SERVICES AS REQUIRED. OAKBROOK OPERATES A 120 BED NURSING HOME. CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 276,290 including grants of $ 0)(Revenue $ 289,605) THE ORGANIZATION PROVIDES A VARIETY OF SERVICES TO THE ELDERLY AT THREE LOCATIONS IN CHAGRIN FALLS, OHIO: THE ATRIUM AT HAMLET VILLAGE ASSISTED LIVING FACILITY, HAMLET MANOR SKILLED NURSING FACILITY, AND HAMLET VILLAGE - HILLSIDE INDEPENDENT LIVING SENIOR APARTMENTS. CoreFormPartIII_PartIIILine4d Description of other program services (Expenses $ 46,295 including grants of $ 0)(Revenue $ 0) THE AMERICAN EAGLE PARENT COMPANY OWNS AND PROVIDES THIRD PARTY MANAGEMENT AND ADMINISTRATIVE SERVICES TO ITS FACILITY COMPANIES, WHICH ARE DISREGARDED ENTITIES OF THE PARENT COMPANY. 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 2 Family/business relationships amongst interested persons F. SCOTT KELLMAN & BENJAMIN KELLMAN & DANIEL KELLMAN - Family relationship Form 990, Part VI, Line 3 Delegation of management duties The following organizations entered into management agreements with Medical Rehabilitation Centers, LLC D/B/A EXCEPTIONAL LIVING CENTERS, a Kentucky Corporation to provide substantially all management services for each facility. Managmeent fees include monthly fees plus payroll costs of employees or consultants of the facility who are employees of the manager. -Lexington Healthcare, LLC -American Eagle Nursing Home Company of Eau Claire, LLC -American Eagle Home Place, LLC -American Eagle Sanders Glen, LLC -American Eagle Morning Breeze, LLC -American Eagle Nursing Home Company of Arpin, LLC -American Eagle Nursing Home Company of Colby, LLC -American Eagle Nursing Home Company of Madison, LLC The Oakbrook Health Care Facility entered into a management agreement with Atrium Living Centers of Texas, Inc. Under the agreement, Atrium is to exclusively supervise, direct, and control the management and operation of the facility for a monthly fee. There are no current officers, directors, or highest compensated employees who were compensated by the management companies. 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 President and CEO, F. Scott Kellman, on an annual basis. The board uses current market data for comparability and documents their deliberation and decision in the board meeting minutes; this process was last undertaken during the fourth quarter 2014. In addition, the board of directors obtained compensation studies performed by the Reznick Group, L.C. in July 2008, and Crowe Horwath LLP in September 2010 and in 2013 to use in determining the amount of compensation for 2008 through 2014. This information was documented in the board meeting minutes in 2008, 2010 and 2013 when the compensation studies were reviewed. Form 990, Part VI, Line 15b Process to establish compensation of other employees American Eagle Lifecare's Home office has one key employee other than its CEO. This employee, Elan Ruggill serves as a Senior Vice-President. In this capacity he analyses financial statements, supervises American Eagle's managers, and analyses and processes new investments. He is also responsible for our web sites and overseeing the capital repairs at our facilities. Mr. Ruggill's compensation was established after consideration of several factors including the following. *Compensation provided to employees with comparable levels of responsibility at enterprises similar in size and mission to American Eagle as reported in GuideStar Compensation studies and reports. *Discussions with executives from for profit entities in the senior living sector who employ individuals with similar skills and responsibilities to Mr. Ruggill. *Discussions with Mr. Ruggill regarding employment offers he had with other companies. *Consideration by the CEO of appropriate compensation for individuals at Mr. Ruggill's level derived from the CEO's experience as the COO, Chief investment officer, and CEO of public companies involved in the senior housing space. Discussions by the Board's Compensation Committee occurred regarding the above factors and Mr. Ruggill's ultimate compensation, though the Compensation Committee clearly delegated the ultimate decision regarding Mr. Ruggill's compensation to the CEO. 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 VII, Section A Part VII, Section A F. Scott Kellman, President & CEO, and Elan Ruggill, Senior Vice President, are paid by American Eagle LifeCare Corporation (EIN 01-0706736). Jordan Bruce, Executive Director, is paid by American Eagle Nursing Home Company of Eau Claire, LLC (EIN 26-3709759). Clare King, RN, is paid by Lexington Healthcare, LLC (EIN 20-1684547). The following board members and officers are paid by American Eagle LifeCare Corporation (EIN 01-0706736): BENJAMIN KELLMAN, VICE PRESIDENT RANDY RUTTA, BOARD MEMBER MARK MILLER, BOARD MEMBER DANIEL KELLMAN, BOARD MEMBER Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other - Total Revenue: 39858, Related or Exempt Function Revenue: 888, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 38970; Resident Council - Total Revenue: 1097, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 1097; Form 990, Part IX, Line 11g Other Fees CONTRACTED STAFF (NURSING, PHARMACIST, PSYCHOLOGIST, MEDICAL DIRECTOR - Total Expense: 7671809, Program Service Expense: 7360262, Management and General Expenses: 311547, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Other changes in net assets - -2431351; Form 990, Part XII, Line 2b AUDITED/COMPILED FINANCIAL STATEMENTS THE ORGANIZATION RECEIVES FIVE SEPARATE SETS OF AUDITED FINANCIAL STATEMENTS, EACH OF WHICH IS PREPARED IN ACCORDANCE WITH GAAP. THE FINANCIAL INFORMATION IS THEN COMBINED FOR PURPOSES OF THE FORM 990. ONE SET OF AUDITED FINANCIAL STATEMENTS, WHICH IS PREPARED ON A CONSOLIDATED BASIS, CONSISTS OF THE FOLLOWING WISCONSIN ENTITIES ("OBLIGATED GROUP"): AE ARPIN FACILITY COMPANY, LLC (EIN 81-0621902) AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN, LLC (EIN 47-0924079) AE COLBY FACILITY COMPANY, LLC (EIN 81-0622276) AMERICAN EAGLE NURSING HOME COMPANY OF COLBY, LLC (EIN 68-0558136) AE MADISON FACILITY COMPANY , LLC (EIN 26-0070115) AMERICAN EAGLE NURSING HOME COMPANY OF MADISON, LLC (EIN 81-0621853) EACH OF THE FOLLOWING ENTITIES RECEIVES A SEPARATE SET OF AUDITED FINANCIAL STATEMENTS: AMERICAN EAGLE HOME PLACE, LLC (EIN 20-3295047) AE EAU CLAIRE FACILITY COMPANY, LLC (EIN 26-3709653) AE WESTFIELD FACILITY COMPANY, LLC (EIN 27-2784041) AE GREENSBURG FACILITY COMPANY, LLC (EIN 27-2784104) THE FINANCIAL INFORMATION FOR EACH OF THE ABOVE ENTITIES, AS WELL AS THE ENTITIES LISTED BELOW THAT DO NOT RECEIVE AUDITED FINANCIAL STATEMENTS, IS ALSO INCLUDED IN A SINGLE FINANCIAL STATEMENT COMPILATION PREPARED BY THE ORGANIZATION'S INDEPENDENT AUDITORS. AMERICAN EAGLE LIFECARE CORPORATION (EIN 01-0706736) AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE, LLC (EIN 20-2818234) AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE, LLC (EIN 26-3709759) LEXINGTON HEALTHCARE, LLC (EIN 20-1684547) AMERICAN EAGLE MORNING BREEZE, LLC (EIN 20-3294992) AMERICAN EAGLE SANDERS GLEN, LLC (EIN 20-3294905) AMERICAN EAGLE HAMLET HOLDING, LLC (EIN 46-3702281) HAMLET HEALTH CARE, LLC (EIN 37-1741674) HAMLET ASSISTED LIVING, LLC (EIN 61-1722029) HAMLET OPERATOR HOLDING, LLC (EIN 61-1740797) HAMLET HEALTH CARE OPERATOR, LLC (EIN 30-0799535) HAMLET ASSISTED LIVING, LLC (EIN 37-1742958) HAMLET HILLS, LLC (EIN 38-3915895) AE ARPIN FACILITY COMPANY LLC 8014 BETHEL ROAD ARPIN WI 54410 810621902 FACILITY COMPANY WI 384392 2959446 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE NURSING HOME COMPANY OF ARPIN LLC 8014 BETHEL ROAD ARPIN WI 54410 470924079 NURSING HOME WI 5655994 1098372 AMERICAN EAGLE LIFECARE CORPORATION AE COLBY FACILITY COMPANY LLC 702 WEST DOLF STREET COLBY WI 54421 810622276 FACILITY COMPANY WI 347168 2687210 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE NURSING HOME COMPANY OF COLBY LLC 702 WEST DOLF STREET COLBY WI 54421 680558136 NURSING HOME WI 4906233 482034 AMERICAN EAGLE LIFECARE CORPORATION AE MADISON FACILITY COMPANY LLC 4502 MILWAUKEE STREET MADISON WI 53714 260070115 FACILITY COMPANY WI 614946 5244303 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE NURSING HOME COMPANY OF MADISON LLC 4502 MILWAUKEE STREET MADISON WI 53714 810621853 NURSING HOME WI 7451893 3646349 AMERICAN EAGLE LIFECARE CORPORATION AE WHITEHOUSE FACILITY COMPANY LLC 107 STACEY DRIVE WHITEHOUSE TX 75791 202818309 FACILITY COMPANY TX 0 3338 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE NURSING HOME COMPANY OF WHITEHOUSE LLC 107 STACEY DRIVE WHITEHOUSE TX 75791 202818234 NURSING HOME TX 7348205 2110418 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE HOME PLACE LLC 6734 MILLSIDE DRIVE INDIANAPOLIS IN 46221 203295047 INDEPENDENT LIVING FACILITY IN 560915 2226592 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE SANDERS GLEN LLC 320 NORTH MERIDIAN STREET INDIANAPOLIS IN 46204 203294905 INDEPENDENT LIVING FACILITY IN 3326218 329327 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE MORNING BREEZE LLC 320 NORTH MERIDIAN STREET INDIANAPOLIS IN 46204 203294992 CONTINUING CARE RETIREMENT COMMUNITY IN 5170940 905397 AMERICAN EAGLE LIFECARE CORPORATION AE EAU CLAIRE FACILITY COMPANY LLC 3819 HAWK CREST ANN ARBOR MI 48103 263709653 FACILITY COMPANY MI 847053 7294628 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE NURSING HOME COMPANY OF EAU CLAIRE LLC 2120 HEIGHTS DRIVE EAU CLAIRE WI 54701 263709759 NURSING HOME WI 10382311 1917580 AMERICAN EAGLE LIFECARE CORPORATION LEXINGTON HEALTHCARE LLC 9047 W GREENFIELD AVENUE WEST ALLIS WI 53214 201684547 NURSING HOME WI 10698900 0 AMERICAN EAGLE LIFECARE CORPORATION (SOLD APRIL 2014) AE WESTFIELD FACILITY COMPANY LLC 320 NORTH MERIDIAN STREET IINDIANAPOLIS IN 46204 272784041 FACILITY COMPANY IN 980735 5367712 AMERICAN EAGLE LIFECARE CORPORATION AE GREENSBURG FACILITY COMPANY LLC 320 NORTH MERIDIAN STREET INDIANAPOLIS IN 46204 272784104 FACILITY COMPANY IN 539468 7005670 AMERICAN EAGLE LIFECARE CORPORATION AMERICAN EAGLE HAMLET HOLDING LLC 1300 E 9TH STREET CLEVELAND OH 44114 463702281 HOLDING COMPANY OH 0 23862765 AMERICAN EAGLE LIFECARE CORPORATION HAMLET HEALTH CARE LLC 150 CLEVELAND STREET CHAGRIN FALLS OH 44022 371741674 FACILITY COMPANY OH 0 5044758 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET ASSISTED LIVING LLC 200 HAMLET HILLS DRIVE CHAGRIN FALLS OH 44022 611722029 FACILITY COMPANY OH 0 15317979 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET OPERATOR HOLDING LLC 1300 E 9TH AVENUE CLEVELAND OH 44114 611740797 FACILITY COMPANY OH 289605 891618 AMERICAN EAGLE HAMLET HOLDING LLC HAMLET HEALTH CARE OPERATOR LLC 150 CLEVELAND STREET CHAGRIN FALLS OH 44022 300799535 SKILLED NURSING FACILITY OH 0 0 HAMLET OPERATOR HOLDING LLC HAMLET ASSISTED LIVING LLC 200 HAMLET HILLS DRIVE CHAGRIN FALLS OH 44022 371742958 ASSISTED LIVING FACILITY OH 0 0 HAMLET OPERATOR HOLDING LLC HAMLET HILLS LLC 200 HAMLET HILLS DRIVE CHAGRIN FALLS OH 44022 383915895 INDEPENDENT LIVING FACILITY OH 0 19360884 HAMLET OPERATOR HOLDING LLC