American Eagle Lifecare Corporation

“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.”

“The organization utilizes two operational management companies for the communities within this return. The first is medical rehabilitation centers, llc d/b/a exceptional living centers, a kentucky corporation to provide substantially all management services. Management fees include monthly fees plus payroll costs of employees or consultants of the facility who are employees of the manager. The second is greenbrier senior living llc, a texas corporation to provide substantially all management services. Management fees include monthly fees plus payroll costs of employees or consultants of the facility who are employees of the manager.”

“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.”

“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 the person is recused from taking part in any decisions concerning the conflicting issue.”

“The organization's board of directors reviews and approves the compensation for the organization's top management official on an annual basis. The board uses current market data for comparability and documents their deliberation and decision in the board meeting minutes. In addition, the board of directors obtained compensation studies performed by crowe llp in 2019 to use in determining the amount of compensation for 2019 through the present.”

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

“Each of the disregarded entities listed in schedule r, part i files a separate form 1096. This represents the total for all disregarded entities.”

“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.”