Civic Intelligence

Life Care Centers of America Inc Welfare Benefits Plan

EIN 58-1403006 • 501(c)9 • Cleveland, TN

Profile

The plan was established to provide health, life, dental, temporary disabilty, and long-term disability insurance to substantially all regular full-time employees of life care centers of america, inc.

PO Box 3480 3001 Keith Street NWCleveland, TN 37320

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.52x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

38th percentile

0.9%

Higher net margin than 38% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

6.7%

Faster revenue growth than 51% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$26,219,493

Up $2,405,869 (+10%) from 2023

Liabilities

Up

$13,591,280

Up $2,717,797 (+25%) from 2023

Net Assets

Down

$12,628,213

Down $311,928 (-2.4%) from 2023

Operations
Liabilities / Revenue59th percentileNet Margin38th percentile

Revenue

Up

$163,404,856

Up $10,260,125 (+6.7%) from 2023

Expenses

Up

$161,857,784

Up $8,877,874 (+5.8%) from 2023

Net Income

Up

$1,547,072

Up $1,382,251 (+839%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $38,582,267Liabilities 2011: $12,988,826Net Assets 2011: $25,593,4412011Assets 2012: $45,161,197Liabilities 2012: $13,687,131Net Assets 2012: $31,474,0662012Assets 2013: $47,599,474Liabilities 2013: $14,672,695Net Assets 2013: $32,926,7792013Assets 2014: $50,847,553Liabilities 2014: $13,026,871Net Assets 2014: $37,820,6822014Assets 2015: $43,721,792Liabilities 2015: $12,873,976Net Assets 2015: $30,847,8162015Assets 2016: $37,178,345Liabilities 2016: $12,260,304Net Assets 2016: $24,918,0412016Assets 2017: $38,733,724Liabilities 2017: $12,144,619Net Assets 2017: $26,589,1052017Assets 2018: $36,890,252Liabilities 2018: $14,895,044Net Assets 2018: $21,995,2082018Assets 2019: $45,370,946Liabilities 2019: $12,476,028Net Assets 2019: $32,894,9182019Assets 2020: $39,980,496Liabilities 2020: $14,152,645Net Assets 2020: $25,827,8512020Assets 2021: $26,791,451Liabilities 2021: $12,739,558Net Assets 2021: $14,051,8932021Assets 2022: $23,670,805Liabilities 2022: $12,135,485Net Assets 2022: $11,535,3202022Assets 2023: $23,813,624Liabilities 2023: $10,873,483Net Assets 2023: $12,940,1412023Assets 2024: $26,219,493Liabilities 2024: $13,591,280Net Assets 2024: $12,628,2132024

Highlighted filing

2024

Assets$26,219,493
Liabilities$13,591,280
Net Assets$12,628,213
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200M$150M$100M$50M$0-$50MRevenue 2011: $137,541,412Expenses 2011: $124,247,911Net Income 2011: $13,293,5012011Revenue 2012: $136,061,607Expenses 2012: $129,617,982Net Income 2012: $6,443,6252012Revenue 2013: $134,180,789Expenses 2013: $132,883,794Net Income 2013: $1,296,9952013Revenue 2014: $156,837,093Expenses 2014: $154,303,151Net Income 2014: $2,533,9422014Revenue 2015: $153,704,074Expenses 2015: $159,965,791Net Income 2015: -$6,261,7172015Revenue 2016: $155,623,428Expenses 2016: $161,960,673Net Income 2016: -$6,337,2452016Revenue 2017: $163,555,627Expenses 2017: $161,208,563Net Income 2017: $2,347,0642017Revenue 2018: $159,003,397Expenses 2018: $163,315,294Net Income 2018: -$4,311,8972018Revenue 2019: $159,767,762Expenses 2019: $149,896,052Net Income 2019: $9,871,7102019Revenue 2020: $153,163,240Expenses 2020: $160,139,307Net Income 2020: -$6,976,0672020Revenue 2021: $139,206,267Expenses 2021: $149,929,225Net Income 2021: -$10,722,9582021Revenue 2022: $137,373,217Expenses 2022: $140,289,790Net Income 2022: -$2,916,5732022Revenue 2023: $153,144,731Expenses 2023: $152,979,910Net Income 2023: $164,8212023Revenue 2024: $163,404,856Expenses 2024: $161,857,784Net Income 2024: $1,547,0722024

Highlighted filing

2024

Revenue$163,404,856
Expenses$161,857,784
Net Income$1,547,072
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$26,219,493
Liabilities
$13,591,280
Net assets
$12,628,213
Revenue
$163,404,856
Expenses
$161,857,784
Net income
$1,547,072
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.2$13.6$12.6$163$162$1.55
2023Detailed filing. Detailed filing data is available for this year.$23.8$10.9$12.9$153$153$0.16
2022Detailed filing. Detailed filing data is available for this year.$23.7$12.1$11.5$137$140$2.92
2021Detailed filing. Detailed filing data is available for this year.$26.8$12.7$14.1$139$150$10.7
2020Detailed filing. Detailed filing data is available for this year.$40.0$14.2$25.8$153$160$6.98
2019Detailed filing. Detailed filing data is available for this year.$45.4$12.5$32.9$160$150$9.87
2018Detailed filing. Detailed filing data is available for this year.$36.9$14.9$22.0$159$163$4.31
2017Detailed filing. Detailed filing data is available for this year.$38.7$12.1$26.6$164$161$2.35
2016Detailed filing. Detailed filing data is available for this year.$37.2$12.3$24.9$156$162$6.34
2015Detailed filing. Detailed filing data is available for this year.$43.7$12.9$30.8$154$160$6.26
2014Detailed filing. Detailed filing data is available for this year.$50.8$13.0$37.8$157$154$2.53
2013Detailed filing. Detailed filing data is available for this year.$47.6$14.7$32.9$134$133$1.30
2012Summary only. Only limited summary data is available for this year.$45.2$13.7$31.5$136$130$6.44
2011Summary only. Only limited summary data is available for this year.$38.6$13.0$25.6$138$124$13.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$163,404,856
Mission and Program Overview

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.

Voluntary employees' beneficiary association

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,432,284$18,727,675▲ $7,295,391
Accounts Receivable$11,273,174$6,476,828▼ $4,796,346
Cash and Non-Interest-Bearing Accounts$968,563$937,850▼ $30,713
Prepaid Expenses and Deferred Charges$139,603$77,140▼ $62,463
Total Assets$23,813,624$26,219,493▲ $2,405,869
Liabilities
Other Liabilities$10,722,362$13,446,016▲ $2,723,654
Accounts Payable and Accrued Expenses$151,121$145,264▼ $5,857
Total Liabilities$10,873,483$13,591,280▲ $2,717,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,940,141$12,628,213▼ $311,928
Total Net Assets Fund Balance$12,940,141$12,628,213▼ $311,928
Total Liabilities and Net Assets / Fund Balance$23,813,624$26,219,493▲ $2,405,869
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Forrest L PrestonTrustee
J Stephen ZieglerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$162,789,479
Investment Income
$615,377
Other Revenue
$0
Change in Net Assets
$1,547,072

Audited Revenue Reconciliation

Revenue per Audited Statements
$163,404,856
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$163,404,856
Total Revenue per Form 990
$163,404,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,280,260
Salaries, Compensation, and Employee Benefits$605,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$135,971,831
Insurance---$17,077,736
Fees for Services Other---$1,303,270
Other Salaries and Wages---$503,409
Fees for Services Accounting---$77,860
Other Employee Benefits---$66,556
Other Expenses---$50,877
Fees for Services Legal---$48,117
Payroll Taxes---$35,728
Office Expenses---$22,067
Total Functional Expenses$0$0$0$161,857,784

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$161,857,784
Total Expenses per Audited Statements$161,857,784
Total Expenses per Form 990$161,857,784
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Plan Benefit Obligations$13,446,016
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Life care centers of america, inc. (lcca) is the plan sponsor of the lcca welfare benefits plan. The lcca welfare benefits plan (formerly known as the lcca associate benefit plan) constitutes under section 501 (c)(9) of the code a voluntary employee benefit association. Forrest preston, trustee, is the chairman of lcca. J. Stephen ziegler, trustee, is the chief financial officer of lcca. Any questions as to their compensation paid by lcca will be addressed upon request.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by independent certified public accountants, who perform the financial statement audit. A copy of form 990 is provided to the trustees, allowing sufficient time for their review before the due date. Any significant items of interest or questions raised by the trustees resulting from their review of form 990 are resolved prior to filing.”

Form 990, Part VI, Section B, Line 12C

“All associates, including officers, directors, trustees and key employees are required to train and successfully pass the code of conduct training and testing.”

Form 990, Part VI, Section C, Line 19

“Financial statements, as part of the form 5500, are posted by dol., all other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Life Care Centers of America Inc
EIN
58-1403006
Phone
4234729585
Address
PO BOX 3480 3001 KEITH STREET NW, CLEVELAND, TN 37320

Signing Officer

Name
J Stephen Ziegler
Title
Trustee
Phone
4234729585
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Stephen Ziegler
Formed
2005
Legal Domicile
Tn
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Lbmc Pc
Address
PO BOX 1869, BRENTWOOD, TN 37024-1869
Preparer
Abigail Campbell
Phone
6153774600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in benefit obligation -1,859,000.”

Financial Statement Notes

PART X, LINE 2:

“The veba trust established under the plan to hold the plan's assets obtained an exemption letter effective september 29, 2006, in which the internal revenue service stated that the trust, as then designed, was tax-exempt under the provisions of section 501(c)(9) of the irc. However, as a result of the plan's funding policy, from time to time, the trust may be subject to income taxes. The plan had unrelated business income from interest income received on the investments of the trust in 2024. No significant tax amounts were associated with the income. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability or asset if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix327 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0163404856
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VEBA TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS OBTAINED AN EXEMPTION LETTER EFFECTIVE SEPTEMBER 29, 2006, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE TRUST, AS THEN DESIGNED, WAS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME, THE TRUST MAY BE SUBJECT TO INCOME TAXES. THE PLAN HAD UNRELATED BUSINESS INCOME FROM INTEREST INCOME RECEIVED ON THE INVESTMENTS OF THE TRUST IN 2024. NO SIGNIFICANT TAX AMOUNTS WERE ASSOCIATED WITH THE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0161857784
IRS990ScheduleD/TotalLiabilityAmt013446016
IRS990ScheduleD/TotalRevenuePerForm990Amt0163404856
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0163404856
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0161857784
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LIFE CARE CENTERS OF AMERICA, INC. (LCCA) IS THE PLAN SPONSOR OF THE LCCA WELFARE BENEFITS PLAN. THE LCCA WELFARE BENEFITS PLAN (FORMERLY KNOWN AS THE LCCA ASSOCIATE BENEFIT PLAN) CONSTITUTES UNDER SECTION 501 (C)(9) OF THE CODE A VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION. FORREST PRESTON, TRUSTEE, IS THE CHAIRMAN OF LCCA. J. STEPHEN ZIEGLER, TRUSTEE, IS THE CHIEF FINANCIAL OFFICER OF LCCA. ANY QUESTIONS AS TO THEIR COMPENSATION PAID BY LCCA WILL BE ADDRESSED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS, WHO PERFORM THE FINANCIAL STATEMENT AUDIT. A COPY OF FORM 990 IS PROVIDED TO THE TRUSTEES, ALLOWING SUFFICIENT TIME FOR THEIR REVIEW BEFORE THE DUE DATE. ANY SIGNIFICANT ITEMS OF INTEREST OR QUESTIONS RAISED BY THE TRUSTEES RESULTING FROM THEIR REVIEW OF FORM 990 ARE RESOLVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ASSOCIATES, INCLUDING OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO TRAIN AND SUCCESSFULLY PASS THE CODE OF CONDUCT TRAINING AND TESTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS, AS PART OF THE FORM 5500, ARE POSTED BY DOL., ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN BENEFIT OBLIGATION -1,859,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0620963862
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0RESIDENTIAL CARE FACILITIES OPERATION AND MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0LIFE CARE CENTERS OF AMERICA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt03570 KEITH STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CLEVELAND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd037312
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0605693
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11502191
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LIFE CARE CENTERS OF AMERICA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LIFE CARE CENTERS OF AMERICA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023813624
IRS990/TotalAssetsEOYAmt026219493
IRS990/TotalAssetsGrp/BOYAmt023813624
IRS990/TotalAssetsGrp/EOYAmt026219493
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0161857784
IRS990/TotalGrossUBIAmt0615377
IRS990/TotalLiabilitiesBOYAmt010873483
IRS990/TotalLiabilitiesEOYAmt013591280
IRS990/TotalLiabilitiesGrp/BOYAmt010873483
IRS990/TotalLiabilitiesGrp/EOYAmt013591280
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012940141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012628213
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0162789479
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162789479
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0163404856
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0615377
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023813624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt026219493
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03570 KEITH STREET NW
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037312
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0J STEPHEN ZIEGLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04234729585
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE CARE CENTERS OF AMERICA INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WELFARE BENEFITS PLAN
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0581403006
ReturnHeader/Filer/PhoneNum04234729585
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3480 3001 KEITH STREET NW
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037320
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621199757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LBMC PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1869
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRENTWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0370241869
ReturnHeader/PreparerPersonGrp/PhoneNum06153774600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABIGAIL CAMPBELL
ReturnHeader/ReturnTs02025-09-15T11:54:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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