2026-08-11T20:13:12+00:00 2025-09-30 415375658 CROWE ADVISORY LLC 4801 OLYMPIA PARK PLAZA SUITE 4000 LOUISVILLE KY 402412098 990 2025-07-01 020479094 ALICE PECK DAY LIFECARE CENTER INC ALIC 6034483121 10 ALICE PECK DAY DRIVE LEBANON NH 03766 MICHAEL T LYNCH MD MBA CEO 2026-08-12 true RACHEL SPURLOCK P00520729 5023263996 2026-08-12 2025 2025-03-06 01:10:19Z MICHAEL T LYNCH MD MBA 10 ALICE PECK DAY DRIVE LEBANON NH 03766 3587101 false X WWW.APDLIFECARE.ORG X 1996 NH THE MISSION OF APD LIFECARE CENTER IS PROVIDING EXCEPTIONAL SERVICES, APD LIFECARE FOSTERS RESIDENTS' SAFETY, DIGNITY, AND A SENSE OF BELONGING. 16 12 0 12 0 30809 40000 12674287 3311971 15090 201956 98444 33174 12818630 3587101 0 0 0 0 0 12553670 3046841 12553670 3046841 264960 540260 29925374 30144872 33385553 33043563 -3460179 -2898691 THE MISSION OF APD LIFECARE CENTER IS PROVIDING EXCEPTIONAL SERVICES, APD LIFECARE FOSTERS RESIDENTS' SAFETY, DIGNITY, AND A SENSE OF BELONGING. false false 2395681 3345145 ALICE PECK DAY LIFECARE CENTER, INC. IS A NON-PROFIT INDEPENDENT AND ASSISTED-LIVING RETIREMENT COMMUNITY PROVIDING A SUPERIOR ENVIRONMENT AND CORRESPONDING SERVICES FOR ITS RESIDENTS. 2395681 true true false false false false false false false false true true false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true X 0 0 0 false false false false false false false false false false false X 16 12 false false false false true true true true true false false false true true true true true true false false false false NH X TAMERA K SANDERS 6033080099 10 ALICE PECK DAY DRIVE LEBANON NH 03766 JENNIFER ORBESO TRUSTEE/VICE CHAIR 0.5 0 X X 0 0 0 LAURA GILLESPIE AB MS TRUSTEE /CHAIR 0.5 0.5 X X 0 0 0 NIKKI FORTIER EXECUTIVE DIRECTOR 40.0 0 X X 0 0 0 SUSAN MOONEY MD MS FACOG TRUSTEE/PRESIDENT/CEO APDMH 2.0 38.0 X X 0 0 0 CARL CASSEL TRUSTEE 0.5 0 X 0 0 0 CYBELE M MERRICK MA MS TRUSTEE 0.5 0.5 X 0 0 0 DAVID F DUNCAN TRUSTEE 0.5 40.5 X 0 0 0 EMILY J HEALY TRUSTEE 0.5 0 X 0 0 0 HARRIETT SLOANE MAYOR AIA TRUSTEE 0.5 0.5 X 0 0 0 JILL VAHEY TRUSTEE 0.5 0 X 0 0 0 JOANNE H WISE TRUSTEE 0.5 0 X 0 0 0 KIMBERLY A LEBRON TRUSTEE 0.5 0 X 0 0 0 LINDA WILLIAMS TRUSTEE 0.5 0 X 0 0 0 MEAGAN HENRY TRUSTEE 0.5 0 X 0 0 0 RYAN FLATLEY TRUSTEE 0.5 0 X 0 0 0 STUART LEWIS TRUSTEE 0.5 40.0 X 0 0 0 TAMERA K SANDERS CFO 0.5 40.0 X 0 0 0 0 0 0 0 false false false 0 40000 40000 RESIDENT SERVICES 623000 3163032 3163032 EARNED ENTRANCE FEES 623000 132219 132219 DINING/OTHER SERVICES 722514 16720 16720 0 0 0 0 3311971 10738 10738 0 0 191218 191218 0 191218 191218 0 OTHER REVENUE 621990 33174 33174 0 0 0 0 33174 3587101 3345145 0 201956 X 67500 67500 1767843 1204258 563585 0 14876 14569 307 19920 19509 411 480 480 404767 396429 8338 1892 917 975 95543 93575 1968 342777 335716 7061 49158 48143 1015 FOOD/KITCHEN SUPPLIES 214092 214092 REPAIRS AND MAINTENANCE 64473 64473 OTHER EXPENSES 3520 3520 0 0 0 0 3046841 2395681 651160 0 622416 746318 6159816 6393599 30051 32380 0 0 0 0 39090 24546 38378993 21895737 15771674 16483256 5731284 6443729 0 0 1571043 21044 29925374 30144872 942623 986355 1607909 1470690 0 0 7994896 7996609 22840125 22589909 33385553 33043563 X -3733893 -3162905 273714 264214 -3460179 -2898691 29925374 30144872 540260 21228 0 X true X true X true false X 72983 21472 40900 30809 40000 206164 10430007 10356578 11294071 12674287 3311971 48066914 0 0 0 0 0 0 10502990 10378050 11334971 12705096 3351971 48273078 6000 0 0 0 0 6000 0 0 0 0 0 0 6000 0 0 0 0 6000 48267078 4131 14332 14112 15090 10738 58403 0 0 4131 14332 14112 15090 10738 58403 0 0 0 0 16981 98444 33174 148599 10507121 10392382 11366064 12818630 3395883 48480080 0.99561 0.9969 0 0 X SCHEDULE A, PART III SHORT TAX YEAR THE AMOUNTS REPORTED IN THE 2025 COLUMN OF FORM 990 SCHEDULE A PART III REFLECT THE SHORT TAX YEAR BEGINNING JULY 1, 2025 AND ENDING SEPTEMBER 30, 2025. SCHEDULE A, PART III, LINE 12 OTHER INCOME DESCRIPTION - , COLUMN A - , COLUMN B - , COLUMN C - 16981.0, COLUMN D - 98444.0, COLUMN E - 33174.0, COLUMN F - 148599.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1681786 1681786 33071466 20665184 12406282 2020443 1230553 789890 1605298 1605298 16483256 CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES TD BANK LONG TERM INVESTMENTS 6443729 F 6443729 FEDERAL INCOME TAXES RESIDENT DEPOSITS 841913 DUE TO AFFILIATES 162043 NOTES PAYABLE TO ALICE PECK DAY MEMORIAL HOSPITAL 3078748 ENTRANCE FEES 18507205 22589909 FORM 990, PART V, LINE 2A EMPLOYEE SERVICES AGREEMENT ON MARCH 1, 2016 ALICE PECK DAY MEMORIAL HOSPITAL (APDMH) AND ALICE PECK DAY LIFECARE (APD LIFECARE) ENTERED INTO TWO EMPLOYEE SERVICES AGREEMENTS: AN ADMINISTRATIVE SERVICES AGREEMENT, AND AN EMPLOYEE LEASE PROGRAM. ACCORDING TO THE ADMINISTRATIVE SERVICES AGREEMENT, APDMH EMPLOYEES PROVIDE A VARIETY OF ADMINISTRATIVE SERVICES TO APD LIFECARE. ACCORDING TO THE EMPLOYEE LEASE PROGRAM, LICENSED PROFESSIONAL SERVICES INCLUDING SKILLED NURSES ARE EMPLOYED BY APDMH AND LEASED TO APD LIFECARE. IN BOTH CASES, APDMH IS RESPONSIBLE FOR ALL WAGES, EMPLOYMENT TAXES, WORKERS COMPENSATION AND FRINGE BENEFITS. APDMH BILLS APD LIFECARE ACCORDING TO AN AGREED UPON SCHEDULE OF FEES. FORM 990, PART VI, LINE 15 COMPENSATION PROCESS FOR THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS TO DETERMINE COMPENSATION OF THE EXECUTIVE DIRECTOR, A RECOMMENDATION WOULD BE MADE TO THE CHIEF EXECUTIVE OFFICER, BASED ON THE YEARS OF APPLICABLE EXPERIENCE OF THE CANDIDATE (0-22 YEARS) BASED ON THE POSITIONS JOB GRADE. THIS IS ESTABLISHED BY DARTMOUTH HEALTH COMPENSATION TEAM. FORM 990, PART VI, LINE 1A DELEGATE BROAD AUTHORITY TO A COMMITTEE THE EXECUTIVE COMMITTEE OF THE BOARD CONSISTS OF ALL BOARD OFFICERS AND THE APD MEMORIAL HOSPITAL PRESIDENT AND CEO, ALL OF WHOM ARE VOTING MEMBERS OF THE BOARD. THE COMMITTEE HAS THE POWER TO TRANSACT ALL REGULAR BUSINESS REQUIRING ACTION OF THE BOARD DURING THE PERIOD BETWEEN THE MEETINGS OF THE BOARD, SUBJECT TO THE POWERS RESERVED TO THE MEMBER AND ANY LIMITATIONS IMPOSED BY THE BOARD. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS ALICE PECK DAY MEMORIAL HOSPITAL, AN AFFILIATE OF DARTMOUTH-HITCHCOCK HEALTH (D-HH) IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE GOVERNANCE COMMITTEE OF ALICE PECK DAY MEMORIAL HOSPITAL (THE MEMBER) SHALL SUBMIT ITS LIST OF NOMINATIONS TO THE ORGANIZATION'S BOARD CHAIR NO LATER THAN 30-DAYS BEFORE THE MEMBER'S ANNUAL MEETING. THE BOARD CHAIR OF ALICE PECK DAY LIFECARE MUST APPROVE OR DISAPPROVE THE LIST WITHIN TEN DAYS. ANY DISAPPROVED NOMINATION WILL BE REPLACED BY ANOTHER NOMINATION BY THE MEMBER'S GOVERNANCE COMMITTEE. THE BOARD OF TRUSTEES OF THE MEMBER WILL APPROVE THE SLATE OF MEMBER-NOMINATED TRUSTEES. THE RESIDENCE COUNCILS OF THE RESPECTIVE RESIDENTIAL FACILITIES SHALL SUBMIT A SLATE OF THREE NOMINEES TO THE GOVERNANCE COMMITTEE OF THE MEMBER WHO SHALL THEN NOMINATE ONE RESIDENT TRUSTEE FROM EACH FACILITY. ANY VACANCIES OF THE BOARD OF TRUSTEES SHALL BE FILLED BY THE MEMBER UPON NOMINATION OF THE MEMBER'S GOVERNANCE COMMITTEE AS NOTED ABOVE. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS ALICE PECK DAY MEMORIAL HOSPITAL (THE MEMBER) WILL RETAIN THE FOLLOWING RESERVED POWERS OVER THE ORGANIZATION, WHICH, WILL BE EXERCISED BY THE MEMBER'S BOARD OF TRUSTEES, SUBJECT TO THE RESERVED POWERS OF DARTMOUTH-HITCHCOCK HEALTH (D-HH) WHICH IS THE SOLE CORPORATE MEMBER OF ALICE PECK DAY MEMORIAL HOSPITAL. 1.) TO INITIATE AND/OR APPROVE OR DISAPPROVE ALL MATERIAL GOVERNANCE DECISIONS OF THE ORGANIZATION'S BOARD OF TRUSTEES; 2.) TO APPOINT THE ORGANIZATION'S BOARD OF TRUSTEES UP TO FIFTEEN MEMBERS, AS NOMINATED BY THE MEMBER'S GOVERNANCE COMMITTEE; 3.) TO REMOVE, BY A VOTE OF TWO-THIRDS OF THE MEMBER'S BOARD OF TRUSTEES, ANY OF THE ORGANIZATION'S TRUSTEES IF THE MEMBER DETERMINES THAT SUCH REMOVAL IS WARRANTED AND AFTER PRIOR CONSULTATION WITH THE ORGANIZATION'S CHAIR; 4.) TO APPROVE OF BORROWINGS AND DISPOSITIONS OF MATERIAL ASSETS OF THE ORGANIZATION AND TO INITIATE THE REFINANCING AND RESTRUCTURING OF EXISTING INDEBTEDNESS; 5.) TO APPROVE ANY KEY STRATEGIC RELATIONSHIPS BETWEEN THE ORGANIZATION AND ANOTHER ORGANIZATION; 6.) TO INITIATE AND/OR APPROVE ALL OPERATING AND CAPITAL BUDGETS; 7. ) TO ALLOCATE NON-DONOR RESTRICTED ASSETS AND RESOURCES OF THE ORGANIZATION AS DEEMED APPROPRIATE AND AFTER CONSULTATION WITH THE ORGANIZATION'S BOARD OF TRUSTEES; 8.) TO APPROVE ANY PROPOSED AMENDMENTS OR REPEAL OF THE ORGANIZATION'S ARTICLES OF AGREEMENT OR BYLAWS; AND, 9.) TO APPROVE THE DISSOLUTION OR LIQUIDATION OF THE ORGANIZATION. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY MANAGEMENT PROVIDES A NOTICE THAT THE COMPLETED FORM 990 IS AVAILABLE TO THE FINANCE COMMITTEE PRIOR TO FILING. MANAGEMENT ADVISES THE FINANCE COMMITTEE THAT THE COMPLETED FORM 990 IS AVAILABLE ON A SECURE WEBSITE THAT REQUIRES AN ASSIGNED USER NAME AND PASSWORD. THE CHAIR OF THE FINANCE COMMITTEE ADVISES THE FINANCIAL COMMITTEE MEMBERS TO REVIEW THE FORM 990 FOR CONTENT AND RAISE ANY ISSUES WITH BOARD LEADERSHIP OR MANAGEMENT. THE CHAIR OF THE FINANCE COMMITTEE ADVISES THE CHAIR OF THE BOARD AND THE FULL BOARD THAT THE FORM 990 IS AVAILABLE FOR REVIEW. THAT NOTICE IS IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY THE BOARD. ALL QUESTIONS AND CONCERNS ARE ADDRESSED BY THE CHIEF EXECUTIVE OFFICER AND ARE INCORPORATED INTO THE FORM 990 AS DEEMED APPROPRIATE. MANAGEMENT FILES THE FINAL FORM 990 WITH THE INTERNAL REVENUE SERVICE, AS REQUIRED AFTER THE ABOVE REVIEW IS CONCLUDED. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY APD LIFECARE HAS A MULTI-FACETED CONFLICT OF INTEREST POLICY. MEMBERS OF THE BOARD OF TRUSTEES COMPLETE CONFLICT OF INTEREST QUESTIONNAIRES ON AN ANNUAL BASIS AND ANY NEW MEMBERS COMPLETE THE QUESTIONNAIRE UPON JOINING THE BOARD. AS PART OF OUR ONGOING MONITORING PROCESS, OUR EXECUTIVE ASSISTANT REVIEWS ALL BOARD QUESTIONNAIRES AND DISCLOSURES TO IDENTIFY ANY POTENTIAL CONFLICTS BEFORE THEY ARISE. IN ADDITION, OUR EXECUTIVE ASSISTANT ATTENDS ALL BOARD MEETINGS TO ENSURE THAT IF ANY CONFLICTS ARISE, THEY ARE HANDLED APPROPRIATELY. IF SUCH CONFLICTS ARISE, THE ORGANIZATION COMPLIES WITH THE NEW HAMPSHIRE AND FEDERAL REQUIREMENTS FOR DISCLOSURES OF SUCH EVENTS. THE ORGANIZATION IS COMMITTED TO CONDUCTING ITS BUSINESS IN A MANNER THAT IS BOTH ETHICAL AND LEGAL. AS PART OF THIS COMMITMENT, A STANDARD OF CONDUCT FORM IS REQUIRED OF ALL EMPLOYEES OF THE ORGANIZATION. THIS IS REVIEWED WITH ALL EMPLOYEES UPON HIRE AND ON AN ANNUAL BASIS THEREAFTER. THE STANDARD OF CONDUCT COVERS CONFLICT OF INTEREST AND OTHER VITAL MATTERS TO ENSURE ALL BUSINESS ACTIVITY IS CONDUCTED IN A MANNER THAT IS CONSISTENT WITH THE HIGHEST STANDARDS OF HONESTY, INTEGRITY, AND FAIRNESS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A COMPENSATION PAID BY THE FILING OR A RELATED ORGANIZATION THIS FORM 990 FILING IS FOR THE SHORT TAX YEAR BEGINNING JULY 1, 2025 AND ENDING SEPTEMBER 30, 2025. PURSUANT TO THE IRS INSTRUCTIONS TO FORM 990, COLUMNS (D), (E), AND (F) OF PART VII SECTION A SHOULD BE BLANK FOR A SHORT-YEAR RETURN THAT IS NOT A FINAL RETURN AND IN WHICH THERE IS NO CALENDAR YEAR THAT ENDS WITH OR WITHIN THE SHORT YEAR. THEREFORE, ALTHOUGH THE ORGANIZATION REPORTS INDIVIDUALS ON ITS FORM 990 PART VII SECTION A WHO RECEIVE COMPENSATION FROM THE FILING ORGANIZATION AND/OR FROM RELATED ORGANIZATIONS, COMPENSATION AMOUNTS REPORTED ON PART VII SECTION A OF THIS SHORT YEAR FORM 990 ARE ZERO IN ACCORDANCE WITH THE IRS INSTRUCTIONS. FORM 990, PART IX, LINE 11G OTHER FEES CONTRACTED EMPLOYEES - TOTAL EXPENSE: 1417256, PROGRAM SERVICE EXPENSE: 962377, MANAGEMENT AND GENERAL EXPENSES: 454879, FUNDRAISING EXPENSES: ; PROFESSIONAL - TOTAL EXPENSE: 11893, PROGRAM SERVICE EXPENSE: 11893, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: ; CONTRACTED EMPLOYEE BENEFITS - TOTAL EXPENSE: 338694, PROGRAM SERVICE EXPENSE: 229988, MANAGEMENT AND GENERAL EXPENSES: 108706, FUNDRAISING EXPENSES: ; SHORT PERIOD FORM 990 ACCOUNTING PERIOD CHANGE REVENUE PROCEDURE 85-58 RULES APPLY. ALICE PECK DAY MEMORIAL HOSPITAL 10 ALICE PECK DAY DRIVE LEBANON NH 03766 020222791 HOSPITAL NH 501(C)(3) 3 D-HH false DARTMOUTH-HITCHCOCK HEALTH ONE MEDICAL CENTER DRIVE LEBANON NH 03756 264812335 PARENT ORGANIZATION NH 501(C)(3) 7 NA false false false false false true false false false false false true false true false true true false true false