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LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST

EIN 58-1403006 CLEVELAND, TN

Largest nonprofits in Tennessee

Revenue 2025
$180,664,311
Expenses 2025
$175,819,638

As filed

Subsection
09
NTEE code
Y43
Classification
1000
Street
PO BOX 3480

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 · 2025

Mission

THE PLAN WAS ESTABLISHED TO PROVIDE HEALTH , PRESCRIPTION DRUG, LIFE, DENTAL, VISION, TEMPORARY DISABILITY, AND LONG-TERM DISABILITY INSURANCE TO SUBSTANTIALLY ALL REGULAR FULL-TIME EMPLOYEES OF LIFE CARE CENTERS OF AMERICA, INC.

Activities or mission (Part I)

VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION

  • LIFE CARE CENTERS OF AMERICA HAS FORMED A VEBA UNDER IRC SECTION 501(C)(9) TO PROVIDE MEDICAL, DENTAL, VISION, DISABILITY AND LIFE BENEFITS.

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Forrest L Preston

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4
  • J Stephen Ziegler

    TRUSTEE

    Total calculated
    $0
    Hours/week
    4

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $180,664,311
    Expenses
    $175,819,638
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $153,144,731
    Expenses
    $152,979,910
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $137,373,217
    Expenses
    $140,289,790
    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
    $139,206,267
    Expenses
    $149,929,225
    Assets (EOY)
    $26,791,451
  • 2020 · 990

    Revenue
    $153,163,240
    Expenses
    $160,139,307
    Assets (EOY)
    $39,980,496
  • 2019 · 990

    Revenue
    $159,767,762
    Expenses
    $149,896,052
    Assets (EOY)
    $45,370,946
  • 2018 · 990

    Revenue
    $159,003,397
    Expenses
    $163,315,294
    Assets (EOY)
    $36,890,252
  • 2017 · 990

    Revenue
    $163,555,627
    Expenses
    $161,208,563
    Assets (EOY)
    $38,733,724
  • 2016 · 990

    Revenue
    $155,623,428
    Expenses
    $161,960,673
    Assets (EOY)
    $37,178,345
  • 2015 · 990

    Revenue
    $153,704,074
    Expenses
    $159,965,791
    Assets (EOY)
    $43,721,792
  • 2014 · 990

    Revenue
    $156,837,093
    Expenses
    $154,303,151
    Assets (EOY)
    $50,847,553
  • 2013 · 990

    Revenue
    $134,180,789
    Expenses
    $132,883,794
    Assets (EOY)
    $47,599,474

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.

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

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

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.

Related corporations and trusts on its 2025 return

  • LIFE CARE CENTERS OF AMERICA INC

    S · RESIDENTIAL CARE FACILITIES OPERATION AND MANAGEMENT · TN

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

Not present in the most recent drop.

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 2025, the newest we have parsed for this organization.