TY 2023 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
REGENCY INTEGRATED HEALTH SERVICES 1908 N LAURENT STREET STE 250 VICTORIA,TX77901	MANAGMENT COMPANY	41,487,471
KHM CONSTRUCTION LLC PO BOX 68 EAST BERNARD,TX77435	CONSTRUCTION	3,257,790
FLEETNURSE INC PO BOX 654415 DALLAS,TX75265	STAFFING - NURSING	3,053,569
PROTEX RESTAURANT SERVICE LLC 1378 THIRTY-SEVEN COURT CORPUS CHRISTI,TX78409	EQUIPMENT SERVICE	2,939,566
BILL KEATING GENERAL CONTRACTOR INC PO BOX 1655 CORSICANA,TX75151	CONSTRUCTION	2,924,492
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 117

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,037,057	735,308	77,342	1,849,707
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose		165,027,004	613,757,275	778,784,279
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	1,037,057	165,762,312	613,834,617	780,633,986
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons				0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.				0
c	Add lines 7a and 7b..				0
8	Public support. (Subtract line 7c from line 6.)				780,633,986

Section B. Total Support

Calendar year (or fiscal year beginning in)		(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...	1,037,057	165,762,312	613,834,617	780,633,986
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..		14,707	98,906	113,613
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.		14,707	98,906	113,613
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..	1,037,057	165,777,019	613,933,523	780,747,599

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (2023)

Schedule B (Form 990) (2023) Page 2

Name of organization JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 3

Name of organization JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC		Employer identification number 86-2555082

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2023)

Schedule B (Form 990) (2023)

Page 4


Name of organization JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC			Employer identification number 86-2555082
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (2023)

Additional Data

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SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2022

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2022

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Yes

25,543

Total. Add lines 1c through 1i ....................................................................................................

25,543

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
PART II-B, LINE 1:	PART OF COALITION DUES ARE USED FOR LOBBYING.

Schedule C (Form 990) 2022

Additional Data

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Software Version:

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SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	34,282,466		34,282,466
b	Buildings ....	526,500,767	17,967,366	508,533,401
c	Leasehold improvements	6,748,958	753,926	5,995,032
d	Equipment ....	22,184,995	5,717,486	16,467,509
e	Other .....	4,501,328		4,501,328
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				569,779,736

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)DEPOSITS				2,226,130
(2)OTHER LONG TERM ASSETS				221,699
(3)OPERATING RIGHT OF USE ASSET				156,295,502
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				158,743,331

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
REVOLVING LINES OF CREDIT	1,242,499
OTHER CURRENT LIABILITIES	36,007,158







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	37,249,657
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	613,933,523
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e	0
3	Subtract line 2e from line 1..................		3	613,933,523
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	613,933,523

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	618,440,950
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e	0
3	Subtract line 2e from line 1...................		3	618,440,950
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	618,440,950

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation

Schedule D (Form 990) 2022

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number
86-2555082

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(e) Amount of non-cash assistance	(f) Method of valuation (book, FMV, appraisal, other)	(g) Description of noncash assistance	(h) Purpose of grant or assistance
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) SCHOLARSHIPS	1572	409,149	TRANSPORTATION, HOUSING, CHILDCARE, TRAINING SUPPORT FOR SCHOLARSHIP RECIPIENTS
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation

Schedule I (Form 990) 2023

Additional Data

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1BARBARA CLAPP CEO & EX-OFFICIO BOARD MEMBER	(i) (ii)	404,064 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	404,064 ------------- 0	0 ------------- 0
2TJ HELMCAMP HEALTHCARE ADMINSTRATOR	(i) (ii)	192,981 ------------- 0	48,892 ------------- 0	0 ------------- 0	0 ------------- 0	18,476 ------------- 0	260,349 ------------- 0	0 ------------- 0
3ISABEL FLORES HEALTHCARE ADMINSTRATOR	(i) (ii)	182,954 ------------- 0	45,822 ------------- 0	0 ------------- 0	0 ------------- 0	5,102 ------------- 0	233,878 ------------- 0	0 ------------- 0
4RODGER BROWN HEALTHCARE ADMINSTRATOR	(i) (ii)	178,281 ------------- 0	14,000 ------------- 0	438 ------------- 0	0 ------------- 0	18,476 ------------- 0	211,195 ------------- 0	0 ------------- 0
5JEFFREY TAIT HEALTHCARE ADMINSTRATOR	(i) (ii)	200,000 ------------- 0	2,500 ------------- 0	0 ------------- 0	0 ------------- 0	3,794 ------------- 0	206,294 ------------- 0	0 ------------- 0
6CLARENCE SUELTO DIRECTOR OF NURSING	(i) (ii)	191,698 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	4,950 ------------- 0	196,648 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
SCHEDULE J, PART II, COLUMN (II)	EXECUTIVE DIRECTOR INCENTIVE PLAN PARTICIPANTS ARE ELIGIBLE TO RECEIVE A BONUS IF CERTAIN EARNINGS LEVELS ARE ACHIEVED BY THE FACILITY.

Schedule J (Form 990) 2023

Additional Data

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number
86-2555082

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE CORPORATION	26-1604618	64542UGN8	02-03-2023	60,000,000	PROCEEDS USED TO REPAY THE SERIES 2022B NOTE AND THE MEZZANINE LOAN		X		X		X
B	NEW HOPE CULTURAL EDUCATION FACILITIES FINANCE CORPORATION	26-1604618	000000000	09-16-2022	295,000,000	TO ACQUIRE THE OPERATIONS AND REAL ESTATE OF SKILLED NURSING FACILITIES.		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	2,500,000		21,417,560
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	60,000,000		295,000,000
4 Gross proceeds in reserve funds .............
5 Capitalized interest from proceeds .............
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............	4,347,668		295,000,000
11 Other spent proceeds .............	55,652,332
12 Other unspent proceeds .............
13 Year of substantial completion .............	2023		2022
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........	X			X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X		X
16 Has the final allocation of proceeds been made? ..........		X	X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X		X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2023

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............	X		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....	0 %		0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........	0 %		0 %
6 Total of lines 4 and 5 .............	0 %		0 %
7 Does the bond issue meet the private security or payment test? ...		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........	X		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......		X		X
b Exception to rebate? ........	X		X
c No rebate due? .........		X		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....		X	X

Schedule K (Form 990) 2023

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X
b Name of provider ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X
b Name of provider ..........
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X

Part Ⅴ

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
SCHEDULE K, PAGE 1, PART II, COLUMN A, LINE 11	A PORTION OF THE PROCEEDS OF THE SERIES 2023 BONDS WERE USED TO REPAY $20,000,000 OF SERIES 2022B BONDS ON FEBRUARY 3, 2023 THAT WERE ISSUED ON SEPTEMBER 16, 2022.
SCHEDULE K, PAGE 2, PART III, LINE 2	AS PART OF ITS MISSION, THE ORGANIZATION REGULARLY LEASES REAL PROPERTY TO SENIOR CITIZENS.

Schedule K (Form 990) 2023

Additional Data

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SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 3	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER PAYS MANAGEMENT FEES TO AN UNRELATED ORGANIZATION, REGENCY INTEGRATED HEALTH SERVICES, A MANAGEMENT COMPANY, TO PROVIDE THE ORGANIZATION WITH EMPLOYEES AS WELL AS OTHER SERVICES. THE EMPLOYEES ARE COMPENSATED BY THE MANAGEMENT COMPANY, AND JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER REIMBURSES REGENCY INTEGRATED HEALTH SERVICES WITH MONTHLY MANAGEMENT FEES FOR THE COMPENSATION PAID AND OTHER SERVICES PROVIDED. JAMES R. SEBA IS AN ON-SITE EMPLOYEE OF MANAGEMENT COMPANY, REGENCY INTEGRATED HEALTH SERVICES.
FORM 990, PART VI, SECTION B, LINE 11B	THE CEO, CFO, AND BOD WILL REVIEW THE FORM 990 BEFORE SUBMISSION TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION CONSISTENTLY MONITORS COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY AND TAKES NECESSARY ACTION IF ANY CONFLICTS ARISE.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE CEO, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT IS VOTED ON BY THE BOARD OF DIRECTORS EACH YEAR. THE COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEES IS DECIDED BY THE CEO WITH GUIDANCE FROM HUMAN RESOURCES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACTED PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,831,494. MANAGEMENT AND GENERAL EXPENSES 340,460. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,171,954. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 84,562. MANAGEMENT AND GENERAL EXPENSES 15,719. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,281. CONTRACTED NURSING SERVICES: PROGRAM SERVICE EXPENSES 36,053,539. MANAGEMENT AND GENERAL EXPENSES 6,702,058. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,755,597. CONTRACTED HOUSEKEEPING SERVICES: PROGRAM SERVICE EXPENSES 2,247,381. MANAGEMENT AND GENERAL EXPENSES 417,770. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,665,151. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 1,679,912. MANAGEMENT AND GENERAL EXPENSES 312,282. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,992,194. CONSULTING FEES: PROGRAM SERVICE EXPENSES 113,838. MANAGEMENT AND GENERAL EXPENSES 21,162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135,000. CONTRACTED LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 1,234,137. MANAGEMENT AND GENERAL EXPENSES 229,416. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,463,553.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

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SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) REGENCY IHS CLINICAL CONSULTING LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1076053	ENTITY THAT HOLDS CLINICAL EMPLOYEES	DE	0	15,325,675	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(2) REGENCY IHS THERAPY CONSULTING LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1269442	ENTITY THAT HOLDS THERAPY EMPLOYEES	DE	0	2,322,744	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(3) REGENCY IHS REHAB LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0938638	ENTITY THAT PROVIDES REHAB SERVICES	DE	42,536,492	-2,210,321	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(4) REGENCY OP CO I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1152504	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-390,107	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(5) REGENCY OP CO II LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 30-0893969	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(6) REGENCY IHS MASTER TENANT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1911078	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-301	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(7) REGENCY PROPCO I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 30-0894524	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(8) REGENCY PROPCO III 1422 CLARKVIEW ROAD BALTIMORE,MD21209 86-2265845	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	34,104	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(9) REGENCY REIT 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1217911	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-12,218	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(10) REGENCY OPCO III LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5326895	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-53,124	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(11) REGENCY IHS MASTER TENANT II LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5157423	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-658	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(12) REGENCY OPCO IV LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3838407	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-88,813	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(13) REGENCY OPCO V LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-4239830	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-1,431	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(14) REGENCY TEXAS HOLDINGS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2271380	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(15) DWD TX HOLDINGS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2294714	HOLDING ENTITY FOR SUBSIDIARIES	DE	15,243,411	7,455,924	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(16) REG OPERATOR HOLDCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2382503	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-2,782,886	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(17) REG HG OPCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2406121	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	521,218	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(18) REG LEASED OPCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2431483	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	874,970	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(19) REG HG OPCO I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2607948	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-3,620	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(20) REG BRIDGE OPCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2547191	HOLDING ENTITY FOR SUBSIDIARIES	DE	62,332	214,074	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(21) REG MASTER TENANT I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2452333	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-3,984	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(22) REG PROPERTY HOLDCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2323396	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	49,951,018	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(23) REG HG PROPCO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2348160	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-85,308	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(24) REG HG PROPCO I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2369398	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-613	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(25) REG BRIDGE PROPCO I LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2524120	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	252,828,975	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(26) REG MASTER TENANT II LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 87-2476734	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(27) BOCA CHICA LAND LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1512611	ENTITY FOR FUTURE DEVELOPMENT	DE	0	3,249	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(28) HIDALGO COUNTY SNF PROJECT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 37-1802882	ENTITY FOR FUTURE DEVELOPMENT	DE	1,424,353	622,709	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(29) TRAVIS COUNTY SNF PROJECT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 61-1781278	ENTITY FOR FUTURE DEVELOPMENT	DE	0	-300	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(30) STARR COUNTY SNF PROJECT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 30-0931067	ENTITY FOR FUTURE DEVELOPMENT	DE	1,274,421	689,595	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(31) CALHOUN COUNTY SNF PROJECT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 30-0935348	ENTITY FOR FUTURE DEVELOPMENT	DE	0	-300	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(32) REGENCY IHS OF CORPUS CHRISTI LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1152395	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,471,027	2,720,653	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(33) 2735 AIRLINE ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1134186	ENTITY THAT OWNS PROPERTY	DE	716,164	13,706,475	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(34) REGENCY IHS OF KINGSVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1307637	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,558,251	2,256,088	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(35) 3130 SOUTH BRAHMA BLVD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1307552	ENTITY THAT OWNS PROPERTY	DE	786,814	16,679,193	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(36) REGENCY IHS OF WINDSOR CALALLEN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1076137	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,854,582	3,625,244	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(37) 4162 WILDCAT DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1076184	ENTITY THAT OWNS PROPERTY	DE	992,916	20,316,002	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(38) REGENCY IHS OF PORT LAVACA LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1341756	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,727,441	580,233	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(39) 524 VILLAGE ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1341630	ENTITY THAT OWNS PROPERTY	DE	1,066,513	14,059,204	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(40) REGENCY IHS OF SOUTHBROOKE MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1233191	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,196,133	544,808	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(41) 1401 WEST MAIN STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1233115	ENTITY THAT OWNS PROPERTY	DE	743,891	11,147,274	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(42) REGENCY IHS OF ROBSTOWN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 61-1818978	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,491,638	1,397,108	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(43) 603 E AVENUE J LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 30-0975654	ENTITY THAT OWNS PROPERTY	DE	652,204	443,105	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(44) REGENCY IHS OF GEORGE WEST LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5200830	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,631,413	2,114,058	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(45) 2951 US 281 LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5049930	ENTITY THAT OWNS PROPERTY	DE	585,484	392,587	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(46) REGENCY IHS OF ROCKPORT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5122163	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,849,926	13,189,813	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(47) REGENCY IHS OF ALICE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3537238	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,537,213	4,538,664	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(48) REGENCY IHS OF LA PALOMA LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3472645	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,161,277	2,854,069	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(49) REGENCY IHS OF CORPUS CHRISTI MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 92-0789899	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,417,718	1,113,962	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(50) REGENCY IHS OF HALLETTSVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1265757	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,947,441	1,737,327	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(51) 106 KAHN STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1265677	ENTITY THAT OWNS PROPERTY	DE	572,179	6,167,223	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(52) REGENCY IHS OF JEFFERSON LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1403467	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,487,155	1,315,684	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(53) 3840 POINTE PARKWAY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1403361	ENTITY THAT OWNS PROPERTY	DE	709,815	9,226,895	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(54) REGENCY IHS OF WINDSOR QUAIL VALLEY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1042372	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,112,631	2,607,685	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(55) 3640 HAMPTON DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1464130	ENTITY THAT OWNS PROPERTY	DE	660,075	464,198	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(56) REGENCY IHS OF WHARTON LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1279979	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,838,502	1,522,781	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(57) 1220 SUNNY LANE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1279910	ENTITY THAT OWNS PROPERTY	DE	667,494	7,766,895	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(58) REGENCY IHS OF BRENHAM LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1134113	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,367,917	10,465,100	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(59) REGENCY IHS OF BEAUMONT LLC (SPINDLETOP HILL) 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5122271	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,129,412	915,191	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(60) 1020 SOUTH 23RD STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5086320	ENTITY THAT OWNS PROPERTY	DE	668,285	10,734,477	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(61) REGENCY IHS OF FAIRWINDS HALLETTSVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5200712	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,945,688	2,422,336	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(62) 825 FAIRWINDS STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5038096	ENTITY THAT OWNS PROPERTY	DE	615,096	322,231	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(63) REGENCY IHS OF SPRING LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5144905	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	12,695,401	958,333	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(64) 4650 S PANTHER CREEK DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5103067	ENTITY THAT OWNS PROPERTY	DE	1,562,290	1,171,320	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(65) REGENCY IHS OF MEMORIAL CITY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 92-0808840	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,536,462	62,883	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(66) REGENCY IHS OF BASTROP LOST PINES LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1130598	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,966,720	1,048,944	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(67) 430 OLD AUSTIN HIGHWAY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1109881	ENTITY THAT OWNS PROPERTY	DE	906,193	13,312,263	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(68) REGENCY IHS OF WINDSOR DUVAL LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1109972	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	18,241,657	5,355,928	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(69) 5301 WEST DUVAL ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1096025	ENTITY THAT OWNS PROPERTY	DE	1,278,961	18,338,468	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(70) REGENCY IHS OF ELGIN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1248495	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,260,533	12,864,554	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(71) REGENCY IHS OF HERITAGE PARK LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1062282	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	15,939,783	2,941,142	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(72) 2806 REAL STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1042559	ENTITY THAT OWNS PROPERTY	DE	752,418	20,069,453	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(73) REGENCY IHS OF PFLUGERVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1324892	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,861,426	1,867,992	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(74) 104 REX KERWIN COURT LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1324795	ENTITY THAT OWNS PROPERTY	DE	892,844	611,773	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(75) REGENCY IHS OF SOUTHPARK MEADOWS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1096185	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,963,897	2,549,233	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(76) 9801 SOUTH FIRST STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1062384	ENTITY THAT OWNS PROPERTY	DE	1,094,878	856,327	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(77) REGENCY IHS OF BASTROP SILVER PINES LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 36-4888766	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,588,653	698,686	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(78) 188 OLD AUSTIN HIGHWAY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 35-2616277	ENTITY THAT OWNS PROPERTY	DE	460,666	294,976	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(79) REGENCY IHS OF SMITHVILLE TOWERS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1197605	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,561,563	5,824,675	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(80) REGENCY IHS OF LA GRANGE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5207632	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,745,008	655,412	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(81) 120 STATE LOOP 92 LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5048882	ENTITY THAT OWNS PROPERTY	DE	347,467	200,122	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(82) REGENCY IHS OF BRODIE RANCH LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3300582	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	23,858	270,831	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(83) REGENCY IHS OF ONION CREEK LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3299924	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	110,082	434,194	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(84) REGENCY IHS OF RIVERSIDE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3298408	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,594	56,961	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(85) REGENCY IHS OF WEST OAKS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3297974	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	-38,936	-176,988	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(86) REGENCY IHS OF BASTROP LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3557473	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,220,715	985,966	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(87) REGENCY IHS OF WINDSOR ARBOR VIEW LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1042486	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	13,321,315	29,080,702	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(88) REGENCY IHS OF WINDSOR ATRIUM LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0946801	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,343,961	2,684,598	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(89) 1814 ATRIUM PLACE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0932641	ENTITY THAT OWNS PROPERTY	DE	947,657	11,690,674	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(90) REGENCY IHS OF BROWNSVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0995534	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,559,623	16,652,993	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(91) REGENCY IHS OF EBONY LAKE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0974412	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,149,044	14,398,820	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(92) REGENCY IHS OF EDINBURG LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1013190	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,131,958	17,823,446	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(93) REGENCY IHS OF HARLINGEN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0934673	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,964,438	3,246,534	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(94) 3810 HALE STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-0892438	ENTITY THAT OWNS PROPERTY	DE	812,570	18,555,858	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(95) REGENCY IHS OF RIO GRANDE CITY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1369023	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,604,253	1,962,268	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(96) 2530 CENTRAL PALM DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1368789	ENTITY THAT OWNS PROPERTY	DE	1,139,918	19,040,537	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(97) REGENCY IHS OF WESLACO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1027557	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,496,768	3,372,644	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(98) 422 EAST 18TH STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1013417	ENTITY THAT OWNS PROPERTY	DE	1,599,398	1,063,819	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(99) MISSION VALLEY NURSING AND TRANSITIONAL CARE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 35-2590250	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	14,001,091	4,651,209	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(100) REGENCY IHS RGC LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3838218	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,275,673	745,518	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(101) REGENCY IHS OF MCALLEN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5067825	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	13,278,054	4,520,489	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(102) 3201 N WARE ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5067637	ENTITY THAT OWNS PROPERTY	DE	1,800,307	1,200,561	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(103) REGENCY IHS OF EDINBURG MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3367249	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,168,918	4,489,981	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(104) REGENCY IHS OF HARLINGEN MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3491005	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,372,072	11,443,656	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(105) REGENCY IHS OF LAS PALMAS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3303769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,431,373	6,573,193	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(106) REGENCY IHS OF MCALLEN MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-2453635	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,695,089	5,783,995	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(107) REGENCY IHS OF RAYMONDVILLE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3514038	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,635,905	5,851,859	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(108) REGENCY IHS OF RIO GRANDE MANOR LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3431852	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	2,322,903	172,567	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(109) REGENCY IHS OF ORCHARD PARK LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3352554	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,955,641	3,345,859	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(110) REGENCY IHS OF CUERO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1181870	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,310,485	1,124,650	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(111) 1300 EAST BROADWAY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1181817	ENTITY THAT OWNS PROPERTY	DE	751,272	17,937,705	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(112) REGENCY IHS OF YOAKUM LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1420357	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,217,930	1,574,858	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(113) 1300 CARL RAMERT DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1152340	ENTITY THAT OWNS PROPERTY	DE	1,235,064	872,288	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(114) REGENCY IHS OF MAVERICK LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1218769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,437,535	1,285,714	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(115) 3106 BOB ROGERS DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1218687	ENTITY THAT OWNS PROPERTY	DE	937,449	649,791	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(116) REGENCY IHS OF WINDSOR MISSION OAKS LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1377162	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,713,594	2,574,005	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(117) 300 SOUTH ROOSEVELT AVENUE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1377056	ENTITY THAT OWNS PROPERTY	DE	961,875	10,565,447	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(118) REGENCY IHS OF PEARSALL LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1318908	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,676,292	2,533,062	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(119) 169 MEDICAL DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1318866	ENTITY THAT OWNS PROPERTY	DE	766,928	16,781,444	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(120) REGENCY IHS OF VAL VERDE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1196279	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	3,889,967	105,565	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(121) 100 HERRMANN DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1196151	ENTITY THAT OWNS PROPERTY	DE	339,263	9,560,620	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(122) REGENCY IHS OF WINDSOR SEGUIN LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1174910	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,690,738	2,680,297	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(123) 1219 EASTWOOD DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 81-1174842	ENTITY THAT OWNS PROPERTY	DE	1,337,018	915,059	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(124) REGENCY IHS OF GUADALUPE VALLEY LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5177167	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,299,385	3,036,772	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(125) 1210 EASTWOOD DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5037864	ENTITY THAT OWNS PROPERTY	DE	899,217	588,449	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(126) REGENCY IHS OF SAN ANTONIO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5144792	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,413,983	1,295,426	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(127) 5423 HAMILTON WOLFE ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5103241	ENTITY THAT OWNS PROPERTY	DE	551,940	6,299,834	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(128) REGENCY IHS OF BOERNE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5229283	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,106,560	1,965,030	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(129) 625 N MAIN STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5102874	ENTITY THAT OWNS PROPERTY	DE	705,430	530,322	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(130) REGENCY IHS OF LAKESIDE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3299827	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	-38,649	95,730	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(131) REGENCY IHS OF MYSTIC PARK LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 83-3300769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	-54,070	-43,806	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(132) REGENCY IHS OF SOUTH LAREDO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3385061	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,327,865	5,403,330	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(133) REGENCY IHS OF WEST LAREDO LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 88-3409630	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,997,127	12,964,497	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(134) REGENCY IHS OF CITYVIEW FORT WORTH LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5085935	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	14,434,392	2,817,658	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(135) 5801 BRYANT IRVIN ROAD LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5067944	ENTITY THAT OWNS PROPERTY	DE	491,302	4,951,669	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(136) REGENCY IHS OF LONGVIEW LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5156368	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,986,470	829,651	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(137) 3201 N FOURTH STREET LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5013849	ENTITY THAT OWNS PROPERTY	DE	664,573	426,769	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(138) REGENCY IHS OF FORT WORTH LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5177509	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,998,700	-1,087,602	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(139) 850 12TH AVENUE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5037666	ENTITY THAT OWNS PROPERTY	DE	814,880	615,280	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(140) REGENCY IHS OF RICHARDSON LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5229394	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,249,922	-879,133	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(141) 1350 EAST LOOKOUT DRIVE LLC 1422 CLARKVIEW ROAD BALTIMORE,MD21209 82-5050344	ENTITY THAT OWNS PROPERTY	DE	1,052,522	828,546	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE ORGANIZATION PROVIDES JOB TRAINING AND PLACEMENT SERVICES, NEED-BASED WRAPAROUND SERVICES, AND CASE MANAGEMENT FOR THE LIVES OF SENIORS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	12,194
6	Total number of volunteers (estimate if necessary) .............	6	7
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	735,308	77,342
9	Program service revenue (Part VIII, line 2g) .........	165,027,004	613,757,275
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	14,707	98,906
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	165,777,019	613,933,523
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	409,149
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	83,724,786	338,517,543
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	79,384,357	279,514,258
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	163,109,143	618,440,950
19	Revenue less expenses. Subtract line 18 from line 12.......	2,667,876	-4,507,427
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	896,381,689	874,455,689
21	Total liabilities (Part X, line 26).............	827,589,332	810,170,759
22	Net assets or fund balances. Subtract line 21 from line 20.....	68,792,357	64,284,930

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 546,598,389 including grants of $ 409,149 ) (Revenue $ 613,757,275 )
	DWD PROVIDES UEMPLOYED AND UNDER-EMPLOYED INDIVIDUALS WITH CAREER TRAINING AND JOB PLACEMENT SERVICES WITHIN THE SENIOR HOUSING INDUSTRY WITH THE GOAL OF PROVIDING EMPLOYMENT OPPORTUNITIES AND BETTER CARE FOR SENIORS. THROUGH VARIOUS SUBSIDIARIES, JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER, INC. AND SUBSIDIARIES OWN, OPERATE, AND LEASE SKILLED NURSING FACILITIES IN TEXAS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses546,598,389

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)			(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) BARBARA CLAPP...................................................................... CEO & EX-OFFICIO BOARD MEMBER	40.00 ................. 0.00	X	X		404,064	0	0
(2) CHRISTOPHER BOESEN...................................................................... BOARD MEMBER & VP	2.00 ................. 0.00	X	X		0	0	0
(3) CLIFTON PORTER II...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(4) DANIEL BAIRD...................................................................... CHAIRMAN OF THE BOARD	10.00 ................. 0.00	X	X		0	0	0
(5) NICOLE KAUFMAN...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(6) DAREN CORTESE...................................................................... BOARD MEMBER & SECRETARY	2.00 ................. 0.00	X	X		0	0	0
(7) PATRICIA GIBSON...................................................................... BOARD MEMBER & TREASURER	2.00 ................. 0.00	X	X		0	0	0
(8) MEL MARTINEZ...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(9) JAMES R SEBA...................................................................... CFO	40.00 ................. 0.00		X		0	0	0
(10) TJ HELMCAMP...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	241,873	0	18,476
(11) ISABEL FLORES...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	228,776	0	5,102
(12) JEFFREY TAIT...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	202,500	0	3,794
(13) RODGER BROWN...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	192,719	0	18,476
(14) CLARENCE SUELTO...................................................................... DIRECTOR OF NURSING	40.00 ................. 0.00			X	191,698	0	4,950

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,461,630	0	50,798

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	33,597

f	All other contributions, gifts, grants, and similar amounts not included above		1f	43,745

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		77,342

		Business Code
2a	RESIDENT SERVICE REVENUE	623000	518,361,185	518,361,185
b	OTHER OPERATING REVENUE	623000	57,719,325	57,719,325
c	SUPPLEMENTAL PAYMENT REVENUE	623000	37,676,765	37,676,765
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		613,757,275

3 Investment income (including dividends, interest, and othersimilar amounts) ......			98,906			98,906
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			613,933,523	613,757,275	0	98,906

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	409,149	409,149
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	404,064	340,726	63,338
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	288,329,647	243,133,179	45,196,468
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	26,894,894	22,679,045	4,215,849
10	Payroll taxes ...........	22,888,938	19,301,034	3,587,904
11	Fees for services (non-employees):
a	Management ......	50,424,077	50,424,077
b	Legal .........	1,268,216	1,069,420	198,796
c	Accounting ...........	406,996	343,198	63,798
d	Lobbying ...........	25,543	25,543
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	928,009	928,009
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	51,283,730	43,244,863	8,038,867
12	Advertising and promotion ....	2,945,784	2,484,024	461,760
13	Office expenses .......	3,728,334	3,143,907	584,427
14	Information technology ......	4,739,737	3,996,770	742,967
15	Royalties ..
16	Occupancy ...........	58,577,180	56,897,235	1,679,945
17	Travel ............	1,590,258	1,340,981	249,277
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	590,101	497,601	92,500
20	Interest ...........	33,806,920	33,806,920
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	18,612,847	18,612,847
23	Insurance ...	8,056,713	8,056,713
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	NURSING SUPPLIES / MEDI	22,104,190	18,639,297	3,464,893
b	OTHER DIETARY EXPENSES	18,262,112	15,399,476	2,862,636
c	BANK SERVICE CHARGES	1,135,393	957,417	177,976
d	MEALS AND ENTERTAINMENT	410,827	346,429	64,398
e	All other expenses	617,291	520,529	96,762
25	Total functional expenses. Add lines 1 through 24e	618,440,950	546,598,389	71,842,561	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			45,914,123	1	44,530,129
2	Savings and temporary cash investments .........			1,297,327	2	2,446,475
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			70,824,973	4	75,825,011
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			1,536,016	9	1,885,954
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	594,218,514
b	Less: accumulated depreciation	10b	24,438,778	576,846,961	10c	569,779,736
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			20,146,538	12	21,245,053
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			179,815,751	15	158,743,331
16	Total assets. Add lines 1 through 15 (must equal line 33)...			896,381,689	16	874,455,689

17	Accounts payable and accrued expenses .....	32,867,134	17	38,131,493
18	Grants payable ...		18
19	Deferred revenue .........	342,366	19	2,049,138
20	Tax-exempt bond liabilities .........	295,000,000	20	331,082,440
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	454,284,735	23	401,658,031
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	45,095,097	25	37,249,657
26	Total liabilities. Add lines 17 through 25..	827,589,332	26	810,170,759

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	68,792,357	27	64,284,930
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	68,792,357	32	64,284,930
33	Total liabilities and net assets/fund balances ........	896,381,689	33	874,455,689