Emerald Spring Hill INC FY2024 filing

Tax-deductible

Brentwood, TN501(c)(3)Since 2016EIN 47-4584314

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This organization was formed to provide assisted living and nursing care services for the elderly and disabled. The facility opened Spring 2018.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$270K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $360K a year · 5% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$270K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.0M
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.6M
+20% vs prior year
Spent
$9.0M
To programs
85%
Net assets
$475K
By yearFY2020–FY2025
Revenue
$9.6M
FY2024▲ +20%
Revenue by fiscal year
FY2020$5.2M
FY2021$5.9M
FY2022$6.5M
FY2023$8.1M
FY2024$9.6M
FY2025$10.0M
Expenses
$9.0M
FY2024▲ +6%
Expenses by fiscal year
FY2020$7.7M
FY2021$6.4M
FY2022$6.3M
FY2023$8.5M
FY2024$9.0M
FY2025$9.6M
Net assets
$475K
FY2024▲ +110%
Net assets by fiscal year
FY2020−$5.4M
FY2021−$4.5M
FY2022−$4.2M
FY2023−$4.7M
FY2024$475K
FY2025$913K

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $7.7M Management & general 15% · $1.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $270K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$158,080Pt VII · Sec A
Director of Nursing
$111,742Pt VII · Sec A
Director/Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
VP and Corporate Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Julie Bellar$172,610$158,080—$144,663$139,231
Julie Bellar——$138,554——
Sarena Delucia——$121,969——
Amanda Scott$121,814————
Amanda Harding—$111,742——$116,359

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers assisted living and nursing care for the elderly and disabled.

Provided by the organization

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1 program service account for $7.7M of program spending, described in the organization's own filed words · FY2023.
01

The reserve at spring hill, the underlying facility of emerald spring hill, inc., is a full-service nursing facility offering rehabilitative care, long-term care, skilled nursing, hospice care, respite care, and assisted living. The center includes all private rooms. The healthcare campus includes 30 assisted living senior apartments.

$7.7Mprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$9.6M
Ln 12
Fees for servicesLn 2g$9.5M
Gifts and grantsLn 1h$105K
Other incomeLn 4–11$29K
Money outPt IX
$9.0M
Ln 25
Programscol B$7.7M
Managementcol C$1.3M
Owns and owesPt X
$475K
net assets · Ln 32
Cash and savingsLn 1–2$805K
Total assetsLn 16$2.5M
LiabilitiesLn 26$2.0M
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Government grantsLn 1e$103K
Fees for servicesLn 2g$9.5M
Investment incomeLn 3$337
Other incomeLn 4–11$29K
Total revenueLn 12$9.6M
Assets in detailPt X, end of year
CashLn 1$805K
Cash and savings togetherLn 1–2$805K
Land, buildings, equipmentLn 10c$51K
Other assetsLn 15$709K
Total assetsLn 16$2.5M
LiabilitiesLn 26$2.0M
Net assetsLn 32$475K
OperationsPt I, VI
EmployeesI 5163
VolunteersI 62
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$380K$805K
Land, buildings, equipmentLn 10c$56K$51K
Total assetsLn 16$2.0M$2.5M
LiabilitiesLn 26$6.7M$2.0M
Net assetsLn 32−$4.7M$475K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$3.5M$3.1M$373K$0
Pension plan contributionsLn 8$21K$18K$2K$0
Other employee benefitsLn 9$662K$551K$110K$0
Payroll taxesLn 10$285K$251K$33K$0
Management feesLn 11a$482K$0$482K$0
Legal feesLn 11b$2K$0$2K$0
Accounting feesLn 11c$27K$0$27K$0
Other fees for servicesLn 11g$1.8M$1.8M$28K$0
Advertising and promotionLn 12$4K$0$4K$0
Office expensesLn 13$118K$31K$87K$0
Information technologyLn 14$102K$50K$52K$0
OccupancyLn 16$667K$659K$7K$0
TravelLn 17$15K$5K$10K$0
Conferences, conventions and meetingsLn 19$3K$2K$1K$0
InterestLn 20$97K$97K$0$0
Depreciation, depletion and amortizationLn 22$6K$5K$638$0
InsuranceLn 23$101K$0$101K$0
Other expenses (24a–d)Ln 24$1.1M$1.1M$30K$0
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$9.0M$7.7M$1.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $10.0M$9.6M$438K$913K 990 PDF
FY2024 Viewing $9.6M$9.0M$633K$475K 990 PDF
FY2023 $8.1M$8.5M−$471K−$4.7M 990 PDF
FY2022 $6.5M$6.3M$238K−$4.2M 990 PDF
FY2021 $5.9M$6.4M−$504K−$4.5M 990 PDF
FY2020 $5.2M$7.7M−$2.5M−$5.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $9,644,877 across 7 lines filed
Lines not itemized here account for $45 of total revenue; see the IRS return.
VIII-1e Government grants$102,971
VIII-1f All other contributions, gifts and grants$2,000
VIII-1h Total contributions, gifts and grants$104,971
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,510,348$9,510,348
VIII-3 Investment incomeExcluded from tax $337$337
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $29,176 · Unrelated business $0 · Excluded from tax $0$29,176
VIII-12 Total revenueRelated to mission $9,539,569 · Unrelated business $0 · Excluded from tax $337$9,644,877
Part IX · Statement of functional expenses $9,011,877 across 19 lines filed
IX-7 Other salaries and wagesPrograms $3,098,097 · Management $372,952 · Fundraising $0$3,471,049
IX-8 Pension plan contributionsPrograms $18,422 · Management $2,218 · Fundraising $0$20,640
IX-9 Other employee benefitsPrograms $551,447 · Management $110,169 · Fundraising $0$661,616
IX-10 Payroll taxesPrograms $251,494 · Management $33,227 · Fundraising $0$284,721
IX-11a Management feesPrograms $0 · Management $482,127 · Fundraising $0$482,127
IX-11b Legal feesPrograms $0 · Management $1,541 · Fundraising $0$1,541
IX-11c Accounting feesPrograms $0 · Management $26,915 · Fundraising $0$26,915
IX-11g Other fees for servicesPrograms $1,808,718 · Management $28,068 · Fundraising $0$1,836,786
IX-12 Advertising and promotionPrograms $0 · Management $3,705 · Fundraising $0$3,705
IX-13 Office expensesPrograms $30,759 · Management $87,446 · Fundraising $0$118,205
IX-14 Information technologyPrograms $50,178 · Management $51,535 · Fundraising $0$101,713
IX-16 OccupancyPrograms $659,394 · Management $7,341 · Fundraising $0$666,735
IX-17 TravelPrograms $4,993 · Management $9,631 · Fundraising $0$14,624
IX-19 Conferences, conventions and meetingsPrograms $1,849 · Management $1,204 · Fundraising $0$3,053
IX-20 InterestPrograms $96,749 · Management $0 · Fundraising $0$96,749
IX-22 Depreciation, depletion and amortizationPrograms $5,298 · Management $638 · Fundraising $0$5,936
IX-23 InsurancePrograms $0 · Management $101,239 · Fundraising $0$101,239
IX-24 Other expenses (24a–d)Programs $1,084,793 · Management $29,730 · Fundraising $0$1,114,523
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $7,662,191 · Management $1,349,686 · Fundraising $0$9,011,877
Part X · Balance sheet $2,475,476 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $379,789$804,628
X-4 Accounts receivableStart of year $754,759$778,998
X-9 Prepaid expenses and deferred chargesStart of year $147,079$132,538
X-10c Land, buildings and equipment, netStart of year $56,491$50,556
X-15 Other assetsStart of year $708,614$708,756
X-16 Total assetsStart of year $2,046,732$2,475,476
X-17 Accounts payable and accrued expensesStart of year $475,120$507,390
X-25 Other liabilitiesStart of year $6,228,794$1,493,343
X-26 Total liabilitiesStart of year $6,703,914$2,000,733
X-27 Net assets without donor restrictionsStart of year −$4,657,182$474,743
X-32 Total net assets or fund balancesStart of year −$4,657,182$474,743
X-33 Total liabilities and net assetsStart of year $2,046,732$2,475,476
Part XI · Reconciliation of net assets $474,743 net assets at year end
XI-1 Total revenue$9,644,877
XI-2 Total expenses$9,011,877
XI-3 Revenue less expenses$633,000
XI-4 Net assets at start of year−$4,657,182
XI-9 Other changes in net assets$4,498,925
XI-10 Net assets at end of year$474,743

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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