- Revenue 2024
- $82,885,819
- Expenses 2024
- $92,422,198
Program services were 77.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- E91
- Classification
- 1000
- Street
- 1050 CHINOE ROAD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
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 INFIRMED 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.
Activities or mission (Part I)
THE ORGANIZATION OWNS AND OPERATES NURSING HOMES, SENIOR LIVING FACILITIES, ASSISTED LIVING FACILITIES, AND PROVIDES HEALTHCARE AND OTHER SERVICES TO THE ELDERLY AND INFIRMED.
-
THE COMMUNITIES OF THE ORGANIZATION PROVIDE A VARIETY OF SERVICES TO THE ELDERLY THROUGHOUT THE UNITED STATES. 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.
Expenses $71,421,625 · Revenue $83,940,846
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Ephram LahaskyEPHRAM LAHASKY
CEO & CHAIR
- Total calculated
- $200,707
- From this org
- $200,707
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $200,707
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $200,707
-
Larry KatzLARRY KATZ
VICE PRESIDENT & MEMBER
- Total calculated
- $200,707
- From this org
- $200,707
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $200,707
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $200,707
-
Sam FeuerSAM FEUER
PRESIDENT & MEMBER
- Total calculated
- $200,707
- From this org
- $200,707
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $200,707
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $200,707
-
Barry BraunsteinBARRY BRAUNSTEIN
MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Ranall RuttaRANALL RUTTA
MEMBER
- Total calculated
- $42,000
- From this org
- $42,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Cory Wake Jan-MayCORY WAKE JAN-MAY
VICE PRESIDENT
- Total calculated
- $66,435
- From this org
- $62,998
- From related orgs
- $0
- Other
- $3,437
- Hours/week
- 40
-
Todd TopliffTODD TOPLIFF
CFO & CCO
- Total calculated
- $348,677
- From this org
- $326,748
- From related orgs
- $0
- Other
- $21,929
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $326,748
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $21,929
- Filer's total
- $348,677
-
Franklin Scott KellmanFRANKLIN SCOTT KELLMAN
FOUNDER
- Total calculated
- $519,210
- From this org
- $497,281
- From related orgs
- $0
- Other
- $21,929
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $497,281
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $21,929
- Filer's total
- $519,210
-
April D HughesAPRIL D HUGHES
DIRECTOR OF NURSING
- Total calculated
- $168,302
- From this org
- $151,584
- From related orgs
- $0
- Other
- $16,718
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $151,584
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $16,718
- Filer's total
- $168,302
-
Wendel AdamsWENDEL ADAMS
VP OF PHYSICAL PLANT
- Total calculated
- $183,765
- From this org
- $183,765
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $183,765
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $183,765
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, and on a Form 990-PF Part VIII's — 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $82,885,819
- Expenses
- $92,422,198
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $70,184,128
- Expenses
- $79,483,923
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $65,872,617
- Expenses
- $87,295,736
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $57,418,152
- Expenses
- $73,399,530
- Assets (EOY)
- $303,368,922
-
2020 · 990
- Revenue
- $83,318,408
- Expenses
- $95,743,245
- Assets (EOY)
- $376,545,300
-
2019 · 990
- Revenue
- $83,318,408
- Expenses
- $95,743,245
- Assets (EOY)
- $376,545,300
-
2018 · 990
- Revenue
- $53,408,101
- Expenses
- $46,712,905
- Assets (EOY)
- $406,174,723
-
2017 · 990
- Revenue
- $24,391,484
- Expenses
- $24,627,267
- Assets (EOY)
- $60,529,566
-
2016 · 990
- Revenue
- $38,596,287
- Expenses
- $40,864,619
- Assets (EOY)
- $72,094,102
-
2015 · 990
- Revenue
- $55,490,873
- Expenses
- $57,594,144
- Assets (EOY)
- $92,849,620
-
2014 · 990
- Revenue
- $56,096,903
- Expenses
- $55,642,887
- Assets (EOY)
- $105,161,262
-
2013 · 990
- Revenue
- $56,512,227
- Expenses
- $56,869,187
- Assets (EOY)
- $52,262,796
-
2012 · 990
- Revenue
- not reported
- Expenses
- $56,447,685
- Assets (EOY)
- $53,974,461
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
ESTELLE PEABODY MEMORIAL HOME INC
$1,900,000
2024 TO SUPPORT THE MISSION.
-
ESTELLE PEABODY MEMORIAL HOME INC
$1,000,000
2025 TO SUPPORT THE MISSION.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
ESTELLE PEABODY MEMORIAL HOME INC
501(C)(3) · HEALTHCARE · IN
Declared as related by
-
ESTELLE PEABODY MEMORIAL HOME INC
On its 2025 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2024 return
-
AE GREENSBURG FACILITY COMPANY LLC
FACILITY COMPANY · IN · income $494,826 · assets $5,126,029
-
AE WOODLAND TOWERS FACILITY LLC
FACILITY COMPANY · FL · income $0 · assets $0
-
ALL POINTS MANAGEMENT LLC
MANAGEMENT SERVICES · DE · income $4,276,021 · assets $8,115,793
-
ASSISTED LIVING FACILITY · FL · income $4,411,918 · assets $13,214,462
-
AMERICAN EAGLE CASTLE HILLS LLC
ASSISTED LIVING AND MEMORY CARE FACILITY · TX · income $0 · assets $0
-
AMERICAN EAGLE DELAWARE HOLDING COMPANY LLC
HOLDING COMPANY · DE · income $0 · assets $242,307,362
-
ASSISTED LIVING FACILITY · FL · income $3,195,205 · assets $10,096,418
-
AMERICAN EAGLE HAMLET HOLDING LLC
HOLDING COMPANY · OH · income $0 · assets $0
-
AMERICAN EAGLE HANCEVILLE LLC
ASSISTED LIVING FACILITY · AL · income $1,962,894 · assets $4,950,150
-
AMERICAN EAGLE HENDERSONVILLE LLC
INDEPENDENT LIVING & ASSISTED LIVING FACILITY · TN · income $4,612,942 · assets $15,551,164
-
AMERICAN EAGLE ISLAND LAKE LLC
INDEPENDENT LIVING & ASSISTED LIVING FACILITY · FL · income $11,595,444 · assets $55,965,641
-
AMERICAN EAGLE KINGSTON LLC
ASSISTED LIVING FACILITY · TN · income $2,200,535 · assets $4,007,343
-
AMERICAN EAGLE LEESBURG AL LLC
ASSISTED LIVING FACILITY · FL · income $0 · assets $0
-
AMERICAN EAGLE LEESBURG MC LLC
MEMORY CARE FACILITY · FL · income $0 · assets $0
-
AMERICAN EAGLE MORNING BREEZE LLC
CONTINUING CARE RETIREMENT COMMUNITY · IN · income $14,607,563 · assets $1,564,864
-
AMERICAN EAGLE NEWARK LLC
ASSISTED LIVING FACILITY · OH · income $2,198,487 · assets $3,586,858
-
AMERICAN EAGLE OWATONNA AL LLC
ASSISTED LIVING AND MEMORY CARE FACILITY · MN · income $3,185,493 · assets $8,388,721
-
AMERICAN EAGLE PALMER PARK LLC
MEMORY CARE FACILITY · CO · income $3,013,699 · assets $9,323,017
-
AMERICAN EAGLE PLEASANT PRAIRIE LLC
ASSISTED LIVING FACILITY · DE · income $3,076,064 · assets $9,783,625
-
AMERICAN EAGLE RAVENNA LLC
ASSISTED LIVING FACILITY · OH · income $3,514,710 · assets $8,230,178
-
INDEPENDENT LIVING & ASSISTED LIVING FACILITY · FL · income $4,234,746 · assets $15,594,080
-
ASSISTED LIVING FACILITY · FL · income $3,780,925 · assets $11,935,286
-
AMERICAN EAGLE VENICE ISLAND LLC
MEMORY CARE FACILITY · FL · income $2,051,861 · assets $9,053,265
-
AMERICAN EAGLE WOODLAND TOWERS LLC
INDEPENDENT LIVING AND ASSISTED LIVING FACILITY · FL · income $0 · assets $0
-
HAMLET ASSISTED LIVING LLC
FACILITY COMPANY · OH · income $966,661 · assets $13,765,935
The first 25 as filed. The return lists the rest.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.