Skip to content
ProPublica
Donate
ProPublica
Donate

Life Care Centers Of America Inc Associate Benefit Trust

  • Cleveland, TN
  • Tax-exempt since Sept. 2006
  • EIN: 58-1403006

Organization summary

Type of Nonprofit

Designated as a Voluntary employees beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Category: Mutual/Membership Benefit Organizations, Other / Voluntary Employees Beneficiary Associations (Non-Government) (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$137M (2022)

Expenses
$140M (2022)

Total Assets
$23.7M (2022)

Total Liabilities
$12.1M (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$137,373,217
Expenses
$140,289,790
Net Income
-$2,916,573
Net Assets
$11,535,320
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $137,310,738
100.0%
Investment Income $62,479
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $480,523
0.3%
Assets/Debt
Total Assets $23,670,805
Total Liabilities $12,135,485
Net Assets $11,535,320
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0

Document Links

990
Filed on Sept. 28, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$139,206,267
Expenses
$149,929,225
Net Income
-$10,722,958
Net Assets
$14,051,893
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $139,144,125
100.0%
Investment Income $62,142
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $446,111
0.3%
Assets/Debt
Total Assets $26,791,451
Total Liabilities $12,739,558
Net Assets $14,051,893
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0

Document Links

990
Filed on Nov. 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$153,163,240
Expenses
$160,139,307
Net Income
-$6,976,067
Net Assets
$25,827,851
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $152,902,165
99.8%
Investment Income $261,075
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $377,962
0.2%
Assets/Debt
Total Assets $39,980,496
Total Liabilities $14,152,645
Net Assets $25,827,851
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Sept. 8, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$159,767,762
Expenses
$149,896,052
Net Income
$9,871,710
Net Assets
$32,894,918
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $159,290,118
99.7%
Investment Income $477,644
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $371,537
0.2%
Assets/Debt
Total Assets $45,370,946
Total Liabilities $12,476,028
Net Assets $32,894,918
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Nov. 16, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$159,003,397
Expenses
$163,315,294
Net Income
-$4,311,897
Net Assets
$21,995,208
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $158,738,833
99.8%
Investment Income $264,564
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $351,217
0.2%
Assets/Debt
Total Assets $36,890,252
Total Liabilities $14,895,044
Net Assets $21,995,208
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Oct. 31, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$163,555,627
Expenses
$161,208,563
Net Income
$2,347,064
Net Assets
$26,589,105
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $163,441,262
99.9%
Investment Income $114,365
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $38,733,724
Total Liabilities $12,144,619
Net Assets $26,589,105
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Sept. 26, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$155,623,428
Expenses
$161,960,673
Net Income
-$6,337,245
Net Assets
$24,918,041
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $155,500,111
99.9%
Investment Income $123,317
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $37,178,345
Total Liabilities $12,260,304
Net Assets $24,918,041
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on July 31, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$153,704,074
Expenses
$159,965,791
Net Income
-$6,261,717
Net Assets
$30,847,816
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $153,587,092
99.9%
Investment Income $116,982
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $43,721,792
Total Liabilities $12,873,976
Net Assets $30,847,816
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Stephen Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Aug. 3, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$156,837,093
Expenses
$154,303,151
Net Income
$2,533,942
Net Assets
$37,820,682
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $156,706,956
99.9%
Investment Income $130,137
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $50,847,553
Total Liabilities $13,026,871
Net Assets $37,820,682
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Steve Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on Aug. 17, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$134,180,789
Expenses
$132,883,794
Net Income
$1,296,995
Net Assets
$32,926,779
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $134,072,554
99.9%
Investment Income $98,235
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,000
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $47,599,474
Total Liabilities $14,672,695
Net Assets $32,926,779
Compensation
Key Employees and Officers Compensation Related Other
Forrest L Preston (Trustee) $0 $0 $0
J Steve Ziegler (Trustee) $0 $0 $0
Beecher Hunter (Trustee) $0 $0 $0

Document Links

990
Filed on June 20, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$136,061,607
Expenses
$129,617,982
Net Income
$6,443,625
Net Assets
$31,474,066
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $135,939,530
99.9%
Investment Income $122,077
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $45,161,197
Total Liabilities $13,687,131
Net Assets $31,474,066

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$137,541,412
Expenses
$124,247,911
Net Income
$13,293,501
Net Assets
$25,593,441
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $137,311,325
99.8%
Investment Income $204,337
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $25,750
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $38,582,267
Total Liabilities $12,988,826
Net Assets $25,593,441

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Sept.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated