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Nonprofiteer
← SAN MARCOS NURSING & REHAB CENTER INC

Form 990 for tax year 2024

Filed by SAN MARCOS NURSING & REHAB CENTER INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 3 February 2026. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$101,358
Total expenses
$2,451
Contributions and grants received
$0
Grants paid
$0
Program services expenses (Part IX)
$959
Management and general expenses
$1,492
Fundraising expenses
$0
Program service expenses (Part III)
$959

Program services were 39.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • StiltzBryan

    Board Chairman

    Total calculated
    $2,035,369
    From this org
    $0
    From related orgs
    $1,848,121
    Other
    $187,248
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $776,959 related
    Bonus
    $0 + $840,355 related
    Other
    $0 + $230,807 related
    Deferred
    $0 + $151,203 related
    Nontaxable benefits
    $0 + $36,045 related
    Filer's total
    $0 + $2,035,369 related

  • PettijohnKelly

    Director

    Total calculated
    $959,875
    From this org
    $0
    From related orgs
    $838,530
    Other
    $121,345
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $451,693 related
    Bonus
    $0 + $232,925 related
    Other
    $0 + $153,912 related
    Deferred
    $0 + $98,412 related
    Nontaxable benefits
    $0 + $22,933 related
    Filer's total
    $0 + $959,875 related

  • RodmanDavid

    Director/President/CFO (End 07/24)

    Total calculated
    $366,930
    From this org
    $0
    From related orgs
    $326,417
    Other
    $40,513
    Hours/week
    4.5 + 45.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $162,765 related
    Bonus
    $0 + $66,300 related
    Other
    $0 + $97,352 related
    Deferred
    $0 + $13,833 related
    Nontaxable benefits
    $0 + $26,680 related
    Filer's total
    $0 + $366,930 related

  • HindsNigel

    Former Officer

    Total calculated
    $609,104
    From this org
    $0
    From related orgs
    $555,218
    Other
    $53,886
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $344,307 related
    Bonus
    $0 + $117,582 related
    Other
    $0 + $93,329 related
    Deferred
    $0 + $19,331 related
    Nontaxable benefits
    $0 + $34,555 related
    Filer's total
    $0 + $609,104 related

  • BoyceKeith

    Former Officer

    Total calculated
    $433,621
    From this org
    $0
    From related orgs
    $426,233
    Other
    $7,388
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0 + $48,976 related
    Other
    $0 + $377,257 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $7,388 related
    Filer's total
    $0 + $433,621 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
During 2024 the filing organization was in wind-down after the sale of its nursing home real and personal property in June 2023. During this wind-down period, the Director/President/CFO acted as the top management official of the filing organization. This individual is not compensated by the filing organization. Such individual is compensated by Sunbelt Health Care Centers, Inc. (SHCC), the parent organization and sole member of the filing organization. Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of SHCC that are designed to ensure that all employees serving in management roles are provided compensation reflective of fair market value given their roles and responsibilities. SHCC used the following to establish compensation of the Director/President/CFO: - Compensation survey or study
Part I, Lines 4a-b
During the year ending December 31, 2024, Keith Boyce and David Rodman received severance payments in the amount of $360,807 and $87,577 respectively. Pursuant to the AHSSHC Corporate Executive Policy governing executive severance, severance agreements for executives operating at the Vice President level and above are entered into upon eligibility to facilitate the transition to subsequent employment following an involuntary separation from employment with AdventHealth. Two of the board members, Byron Stiltz and Kelly Pettijohn, are compensated by and on the payroll of Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), the parent organization of the healthcare system known as AdventHealth. In recognition of the contribution that each executive makes to the success of AdventHealth, AdventHealth provides supplemental executive retirement benefit plans to eligible executives. As the supplemental executive retirement benefit plans were updated in 2020 and certain individuals still participate as grand-fathered participants in certain plans, the narrative below discusses all plans in which there were any participants in 2024. The SERP III plan effectively replaces the prior SERP II plan, the Executive Flex Benefit Program Plan, and the Senior Executive Death Benefit Plan for qualified executives except for certain grandfathered executive employees. SERP III Plan: The SERP III plan provides eligible executives a percentage of their base pay, which is credited to a deferred compensation account. The plan also provides for compensation deferral and selection of life insurance coverage and long-term care insurance. To be eligible to participate in the SERP III plan, executives must be on the AHSSHC corporate payroll and be either a CEO of an AdventHealth entity, an AHSSHC Vice President (VP) or VP of an AdventHealth entity with a base salary of at least $345,000 in 2024 (adjusted annually by the same percentage as IRC Section 401(a)(17) limit increases), or other leader specifically approved by the AdventHealth President. Eligible executives do not include grandfathered executives, meaning those executives who would satisfy all the eligibility requirements of the SERP II plan prior to Dec 31, 2027, had the plan not been amended and restated as of Jan. 1, 2020. Contribution credits will be established and maintained by class year accounts for each participant using tiered contribution credit percentages of annual base compensation. Contribution credit percentages range between 15% and 19% of base compensation. Contribution credits will be made each quarter in 25% increments with reductions in contributions if the executive is also a grandfathered FLEX participant (see below). SERP III provides for a class year vesting and payment schedule (7 years for each class year) with respect to amounts accumulated in the executive's deferred compensation account. Upon attainment of a normal retirement age (age 62), or upon certain other circumstances as defined in the SERP III plan document, all deferred amounts are paid immediately to the participant. For any executives working beyond the normal retirement age, future employer contributions will be made quarterly from SERP III directly to the participant as a taxable cash bonus. SERP II Plan: The SERP II plan is a defined benefit, non-tax-qualified deferred compensation plan for certain executives who have provided lengthy service to AdventHealth and/or to other Seventh-day Adventist Church hospitals or health care institutions. Under the provisions of the SERP II plan, benefits are provided to qualifying executive participants on a pro-rata schedule beginning with 20 years of service as an employee of AdventHealth and/or another hospital or health care institution controlled by the Seventh-day Adventist Church and who satisfy certain other qualifying criteria. Eligible employees are restricted to those executives who, as of January 1, 2020, satisfied, or if employment continues, will satisfy the eligibility requirements of SERP II prior to December 31, 2027. This supplemental executive retirement plan (SERP II) was designed to provide eligible executives with the economic equivalent of an annual income beginning at normal retirement age equal to 60% of the average of the participant's three, five or seven highest years of base salary from AdventHealth active employment inclusive of income from all other Seventh-day Adventist Church healthcare employer-financed retirement income sources and investment income earned on those contributions through social security normal retirement age as defined in the plan. The number of years included in highest average compensation is determined by the individual's year of entry to SERP II and by the individual's year of entry to the AdventHealth Executive FLEX Benefit Program. FLEX Plan: The Flex Plan was originally designed to provide eligible executives an opportunity to select from among a variety of supplemental benefits, including a split dollar life insurance policy and long-term care insurance, to individually tailor a benefits program appropriate to each executive's needs. In 2020, the Flex Plan was amended to exclude employed executives who are hired or promoted after a certain date from being eligible to participate in the Flex Plan except for certain insurance coverage features of the plan. The Flex Plan provides eligible participants a pre-determined benefits allowance credit that is equal to a percentage of the executive's base pay from which the cost of mandatory and elective employee benefits is deducted. The benefits allowance credit percentage for any plan year shall not be greater than the maximum dollar amount or the percentage of compensation as determined by the AdventHealth Benefits Administration Committee. For grandfathered eligible employees, the annual pre-determined Flex allowance is contributed and any funds that remain after the cost of mandatory and elective benefits are subtracted are, at the employee's option, contributed to either an IRC 457(f) deferred compensation account or to an IRC 457(b) eligible deferred compensation plan. Upon attainment of age 65, all previous 457(f) deferred amounts are paid immediately to the participant and any future employer contributions are made quarterly from the Plan directly to the participant. The Plan provides for a class year vesting schedule (2 years for each class year) with respect to amounts accumulated in the executive's 457(f) deferred compensation account. Distributions could also be made from the executive's 457(f) deferred compensation account upon attainment of age 65 or upon an involuntary separation. The account will be forfeited by the executive upon a voluntary separation. With respect to grandfathered participants, the Flex Plan documents define eligible employees to include the Chief Executive Officers of AdventHealth entities and Vice Presidents of all AdventHealth entities whose base salary was at least equal to the Internal Revenue Code Section 401(a)(17) compensation limit each year. FLEX FLEX SERP II CONTR. DISTR.* CONTR./DISTR. Stiltz,Bryan $155,687 $120,928 $ 9,718 Pettijohn,Kelly $ 79,896 $ 52,080 $ 0 Hinds,Nigel $ 23,815 $ 7,474 $43,508 * Including Investment Earnings

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
10 October 2025
IRS schema version
2024v5.2
Source object
202523179349312007

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