Nonprofit · EIN 58-1403006
LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST
Tax-exempt · CLEVELAND, TN 37320
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $180,664,311 | $175,819,638 | $4,844,673 | $34,549,142 | $20,668,256 | $13,880,886 |
| December 31, 2024 | 990 | $163,404,856 | $161,857,784 | $1,547,072 | $26,219,493 | $13,591,280 | $12,628,213 |
| December 31, 2023 | 990 | $153,144,731 | $152,979,910 | $164,821 | $23,813,624 | $10,873,483 | $12,940,141 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $180,119,781
- Investment income
- $544,530
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $150,005,468
- Other salaries and wages
- $506,642
- Salaries, compensation and benefits (total)
- $613,196
- Professional fundraising fees
- $0
- Legal fees
- $21,092
- Accounting fees
- $57,300
Balance sheet and other
- Total assets, start of year
- $26,219,493
- Total assets, end of year
- $34,549,142
- Total liabilities, end of year
- $20,668,256
- Net assets, end of year
- $13,880,886
- Net assets without donor restrictions
- $13,880,886
- Gross unrelated business income
- $544,530
- Gross receipts
- $180,664,311
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2005
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FORREST L PRESTON | TRUSTEE Trustee or director | 4 | $0 |
| J STEPHEN ZIEGLER | TRUSTEE Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FORREST L PRESTON | TRUSTEE Trustee or director | 4 | $0 |
| J STEPHEN ZIEGLER | TRUSTEE Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FORREST L PRESTON | TRUSTEE Trustee or director | 4 | $0 |
| J STEPHEN ZIEGLER | TRUSTEE Trustee or director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3480, CLEVELAND, TN 37320-3480
- In care of
- % LIFE CARE CENTERS OF AMERICA INC
- Principal officer (990 for 2025)
- J STEPHEN ZIEGLER, 3570 KEITH STREET NW, CLEVELAND, TN 37312
- Signed the 990
- J STEPHEN ZIEGLER, TRUSTEE
- Phone
- (423) 472-9585
- Return prepared by
- LBMC PC
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.
Program accomplishments
- LIFE CARE CENTERS OF AMERICA HAS FORMED A VEBA UNDER IRC SECTION 501(C)(9) TO PROVIDE MEDICAL, DENTAL, VISION, DISABILITY AND LIFE BENEFITS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-1403006
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $34,549,142
- Income (IRS master file)
- $180,664,311
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $180,664,311 | $175,819,638 | $34,549,142 | XML |
| 990 | December 2024 | $163,404,856 | $161,857,784 | $26,219,493 | XML |
| 990 | December 2023 | $153,144,731 | $152,979,910 | $23,813,624 | XML |
| 990 | December 2022 | $137,373,217 | $140,289,790 | $23,670,805 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1403006).
Questions about LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST
- What is the EIN of LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST?
- The employer identification number (EIN) of LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST is 58-1403006.
- Is LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2006.
- Are donations to LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 names J STEPHEN ZIEGLER.
- Who are the officers and directors of LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does LIFE CARE CENTERS OF AMERICA INC ASSOCIATE BENEFIT TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $180,664,311, expenses of $175,819,638 and total assets of $34,549,142 at year end.
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