TY 2024 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	44,736,731
BILL KEATING GENERAL CONTRACTOR INC PO BOX 1655 CORSICANA,TX75151	CONSTRUCTION	2,055,625
POINT CLICK CARE TECHNOLOGIES INC 5523 RESEARCH PARK DR STE 370 BALTIMORE,MD21228	HEALTH TECH SERVICE	1,879,067
PROTEX RESTAURANT SERVICE LLC 1378 THIRTY-SEVEN COURT CORPUS CHRISTI,TX78409	EQUIPMENT SERVICE	1,682,761
HIDALGO HEALTHCARE REALTY LLC PO BOX 654415 DALLAS,TX75265	STAFFING - NURSING	1,314,450
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 125

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

OMB No. 1545-0047

2024

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) 2024

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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. 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—2023. 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—2024. 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—2023. 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) 2024

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)		(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	1,037,057	735,308	77,342	2,006,267	3,855,974
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	693,728,603	1,472,512,882
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	695,734,870	1,476,368,856
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.)					1,476,368,856

Section B. Total Support

Calendar year (or fiscal year beginning in)		(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...	1,037,057	165,762,312	613,834,617	695,734,870	1,476,368,856
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..		14,707	98,906	368,922	482,535
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	368,922	482,535
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	696,103,792	1,476,851,391

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 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. 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—2023. 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) 2024

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) 2024

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) 2024

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) 2024

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

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) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

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

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 ......... Right Arrow

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC

Part I	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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

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) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

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) (Rev. 1-2025)

Additional Data

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Software Version:

- TIN:

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

2024

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.
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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) 2024

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) 2021	(b) 2022	(c) 2023	(d) 2024	(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) 2024

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

(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

220,954

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

220,954

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:	PAYMENTS TO LOBBYING FIRMS TO SUPPORT ADVOCACY EFFORTS RELATED TO STATE LEGISLATION CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE. ADDITIONALLY, A PORTION OF COALITION DUES ARE USED FOR LOBBYING.

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

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

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) (Rev. 1-2025)

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 ....	526,693,280	31,442,894	495,250,386
c	Leasehold improvements	9,811,677	2,125,808	7,685,869
d	Equipment ....	25,817,101	10,757,476	15,059,625
e	Other .....	8,555,178		8,555,178
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				560,833,524

Schedule D (Form 990) (Rev. 1-2025)

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				4,014,013
(2)OTHER LONG TERM ASSETS				767,221
(3)OPERATING RIGHT OF USE ASSET				167,064,729
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				171,845,963

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	1,899,198
OTHER CURRENT LIABILITIES	36,033,647







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	37,932,845
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) (Rev. 1-2025)

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	696,103,792
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	696,103,792
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	696,103,792

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	690,480,285
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	690,480,285
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	690,480,285

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) (Rev. 1-2025)

Additional Data

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Software Version:

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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)
(Rev. January 2025)

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 instructions and the latest information.

OMB No. 1545-0047

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) Rev. 1-2025

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	3952	1,282,964	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) Rev. 1-2025

Additional Data

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Schedule J
(Form 990)
(Rev. January 2025)

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

OMB No. 1545-0047

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) (Rev. 1-2025)

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)	499,635 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	499,635 ------------- 0	0 ------------- 0
2RODGER BROWN HEALTHCARE ADMINSTRATOR	(i) (ii)	185,432 ------------- 0	50,404 ------------- 0	225 ------------- 0	0 ------------- 0	19,867 ------------- 0	255,928 ------------- 0	0 ------------- 0
3JEFFREY TAIT HEALTHCARE ADMINSTRATOR	(i) (ii)	203,833 ------------- 0	41,480 ------------- 0	0 ------------- 0	0 ------------- 0	9,333 ------------- 0	254,646 ------------- 0	0 ------------- 0
4TJ HELMCAMP HEALTHCARE ADMINSTRATOR	(i) (ii)	199,255 ------------- 0	33,961 ------------- 0	242 ------------- 0	0 ------------- 0	19,867 ------------- 0	253,325 ------------- 0	0 ------------- 0
5ANTONIO VILLANUEVA HEALTHCARE ADMINSTRATOR	(i) (ii)	184,950 ------------- 0	43,561 ------------- 0	0 ------------- 0	0 ------------- 0	19,848 ------------- 0	248,359 ------------- 0	0 ------------- 0
6ISABEL FLORES HEALTHCARE ADMINSTRATOR	(i) (ii)	188,214 ------------- 0	40,794 ------------- 0	0 ------------- 0	0 ------------- 0	5,322 ------------- 0	234,330 ------------- 0	0 ------------- 0

Schedule J (Form 990) (Rev. 1-2025)

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 (Form 990) (Rev. 1-2025)

Additional Data

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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

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 ..................	7,500,000		27,160,325
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) (Rev. 1-2025)

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) (Rev. 1-2025)

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) (Rev. 1-2025)

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Schedule L
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

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

Cat. No. 50056A

Schedule L (Form 990) (Rev. 1-2025)

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) JAMES R SEBA	OFFICER	170,000	1099-NEC COMPENSATION		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

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

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

JACK AND NANCY DWYER WORKFORCE
DEVELOPMENT CENTER INC

Employer identification number

86-2555082

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	1	4,996
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( FURNITURE )	X	1	41,474
26 Other ( TICKETS )	X	1	2,250
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't required to be used for exempt purposes for the entire holding period? ...................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any nonstandard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

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

Cat. No. 51227J

Schedule M (Form 990) (2024)

Page 2

Part IISupplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation

Schedule M (Form 990) (2024)

Additional Data

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SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.

OMB No. 1545-0047

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.
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.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE R
(Form 990)
(Rev. January 2025)

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

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 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1076053	ENTITY THAT HOLDS CLINICAL EMPLOYEES	DE	0	17,377,484	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(2) REGENCY IHS THERAPY CONSULTING LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1269442	ENTITY THAT HOLDS THERAPY EMPLOYEES	DE	0	2,745,235	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(3) REGENCY IHS REHAB LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0938638	ENTITY THAT PROVIDES REHAB SERVICES	DE	47,073,950	-4,685,339	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(4) REGENCY OP CO I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1152504	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-394,667	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(5) REGENCY IHS MASTER TENANT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1911078	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-601	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(6) REGENCY PROPCO I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 30-0894524	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(7) REGENCY PROPCO III 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 86-2265845	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	34,104	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(8) REGENCY REIT 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1217911	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-12,218	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(9) REGENCY OPCO III LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5326895	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-53,125	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(10) REGENCY IHS MASTER TENANT II LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5157423	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-958	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(11) REGENCY OPCO IV LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3838407	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-88,812	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(12) REGENCY OPCO V LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-4239830	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-90,916	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(13) REGENCY TEXAS HOLDINGS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2271380	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(14) DWD TX HOLDINGS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2294714	HOLDING ENTITY FOR SUBSIDIARIES	DE	20,615,479	-1,135,118	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(15) REG OPERATOR HOLDCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2382503	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-17,077,450	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(16) REG HG OPCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2406121	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	630,991	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(17) REG LEASED OPCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2431483	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	1,334,839	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(18) REG HG OPCO I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2607948	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-11,296	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(19) REG BRIDGE OPCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2547191	HOLDING ENTITY FOR SUBSIDIARIES	DE	137,404	-456,182	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(20) REG MASTER TENANT I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2452333	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-9,698	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(21) REG PROPERTY HOLDCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2323396	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	40,168,864	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(22) REG HG PROPCO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2348160	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-107,199	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(23) REG HG PROPCO I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2369398	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	-913	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(24) REG BRIDGE PROPCO I LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2524120	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	229,188,162	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(25) REG MASTER TENANT II LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 87-2476734	HOLDING ENTITY FOR SUBSIDIARIES	DE	0	0	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(26) BOCA CHICA LAND LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1512611	ENTITY FOR FUTURE DEVELOPMENT	DE	0	2,949	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(27) HIDALGO COUNTY SNF PROJECT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 37-1802882	ENTITY FOR FUTURE DEVELOPMENT	DE	1,451,077	1,229,230	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(28) TRAVIS COUNTY SNF PROJECT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 61-1781278	ENTITY FOR FUTURE DEVELOPMENT	DE	0	-600	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(29) STARR COUNTY SNF PROJECT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 30-0931067	ENTITY FOR FUTURE DEVELOPMENT	DE	1,298,332	1,334,858	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(30) CALHOUN COUNTY SNF PROJECT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 30-0935348	ENTITY FOR FUTURE DEVELOPMENT	DE	0	-600	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(31) REGENCY IHS OF CORPUS CHRISTI LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1152395	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,131,698	4,034,215	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(32) 2735 AIRLINE ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1134186	ENTITY THAT OWNS PROPERTY	DE	715,354	13,201,827	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(33) REGENCY IHS OF KINGSVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1307637	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,597,483	3,155,049	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(34) 3130 SOUTH BRAHMA BLVD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1307552	ENTITY THAT OWNS PROPERTY	DE	795,429	16,262,451	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(35) REGENCY IHS OF WINDSOR CALALLEN LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1076137	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,688,988	6,009,463	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(36) 4162 WILDCAT DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1076184	ENTITY THAT OWNS PROPERTY	DE	996,971	19,650,414	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(37) REGENCY IHS OF PORT LAVACA LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1341756	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,673,237	765,695	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(38) 524 VILLAGE ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1341630	ENTITY THAT OWNS PROPERTY	DE	1,078,949	13,750,574	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(39) REGENCY IHS OF SOUTHBROOKE MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1233191	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,547,938	1,011,388	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(40) 1401 WEST MAIN STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1233115	ENTITY THAT OWNS PROPERTY	DE	751,011	10,913,932	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(41) REGENCY IHS OF ROBSTOWN LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 61-1818978	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,869,285	2,117,667	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(42) 603 E AVENUE J LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 30-0975654	ENTITY THAT OWNS PROPERTY	DE	664,441	834,784	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(43) REGENCY IHS OF GEORGE WEST LLC (LIVE OAK) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5200830	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,186,992	2,727,377	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(44) 2951 US 281 LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5049930	ENTITY THAT OWNS PROPERTY	DE	596,469	739,806	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(45) REGENCY IHS OF ROCKPORT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5122163	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,166,566	12,160,575	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(46) REGENCY IHS OF ALICE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3537238	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,618,502	2,637,769	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(47) REGENCY IHS OF LA PALOMA LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3472645	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,564,248	2,285,286	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(48) REGENCY IHS OF CORPUS CHRISTI MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 92-0789899	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,118,772	2,000,965	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(49) WELLSENTIAL OF LAVACA BAY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 33-2251444	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	301,229	6,200,114	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(50) REGENCY IHS OF HALLETTSVILLE LLC (STEVENS) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1265757	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,609,070	1,990,785	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(51) 106 KAHN STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1265677	ENTITY THAT OWNS PROPERTY	DE	581,861	6,027,533	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(52) REGENCY IHS OF JEFFERSON LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1403467	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,614,996	1,636,667	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(53) 3840 POINTE PARKWAY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1403361	ENTITY THAT OWNS PROPERTY	DE	711,796	8,886,790	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(54) REGENCY IHS OF WINDSOR QUAIL VALLEY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1042372	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,375,692	3,879,994	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(55) 3640 HAMPTON DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1464130	ENTITY THAT OWNS PROPERTY	DE	672,460	872,410	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(56) REGENCY IHS OF WHARTON LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1279979	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,894,773	2,399,541	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(57) 1220 SUNNY LANE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1279910	ENTITY THAT OWNS PROPERTY	DE	677,257	7,545,160	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(58) REGENCY IHS OF BREHNAM LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1134113	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,405,620	10,779,542	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(59) REGENCY IHS OF BEAUMONT LLC (SPINDLETOP HILL) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5122271	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,598,332	1,205,895	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(60) 1020 S 23RD STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5086320	ENTITY THAT OWNS PROPERTY	DE	665,947	10,466,794	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(61) REGENCY IHS OF FAIRWINDS HALLETTSVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5200712	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,292,354	3,652,876	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(62) 825 FAIRWINDS STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5038096	ENTITY THAT OWNS PROPERTY	DE	626,636	619,631	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(63) REGENCY IHS OF SPRING LLC (WOODLANDS) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5144905	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	15,839,582	3,024,750	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(64) 4650 S PANTHER CREEK DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5103067	ENTITY THAT OWNS PROPERTY	DE	1,591,603	2,191,531	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(65) REGENCY IHS OF MEMORIAL CITY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 92-0808840	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	12,588,339	-484,892	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(66) WELLSENTIAL OF HOUSTON HEIGHTS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 33-2240247	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	349,853	6,952,709	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(67) WELLSENTIAL OF MAGNOLIA CROSSING LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 33-2270672	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	337,330	5,545,869	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(68) REGENCY IHS OF BASTROP LOST PINES LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1130598	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,285,723	1,391,850	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(69) 430 OLD AUSTIN HIGHWAY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1109881	ENTITY THAT OWNS PROPERTY	DE	914,461	12,933,715	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(70) REGENCY IHS OF WINDSOR DUVAL LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1109972	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	18,879,560	7,875,738	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(71) 5301 WEST DUVAL ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1096025	ENTITY THAT OWNS PROPERTY	DE	1,287,361	17,889,384	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(72) REGENCY IHS OF ELGIN LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1248495	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,461,210	11,111,310	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(73) REGENCY IHS OF HERITAGE PARK LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1062282	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	17,289,500	4,799,803	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(74) 2806 REAL STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1042559	ENTITY THAT OWNS PROPERTY	DE	755,550	19,596,617	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(75) REGENCY IHS OF PFLUGERVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1324892	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,098,305	2,559,827	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(76) 104 REX KERWIN COURT LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1324795	ENTITY THAT OWNS PROPERTY	DE	909,596	1,153,530	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(77) REGENCY IHS OF SOUTHPARK MEADOWS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1096185	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,767,180	3,368,908	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(78) 9801 SOUTH FIRST STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1062384	ENTITY THAT OWNS PROPERTY	DE	1,115,420	1,599,397	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(79) REGENCY IHS OF BASTROP SILVER PINES LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 36-4888766	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,683,232	829,704	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(80) 188 OLD AUSTIN HIGHWAY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 35-2616277	ENTITY THAT OWNS PROPERTY	DE	469,309	557,971	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(81) REGENCY IHS OF SMITHVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1197605	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,649,651	6,237,503	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(82) REGENCY IHS OF LA GRANGE LLC (MONUMENT HILL) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5207632	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,961,518	683,374	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(83) 120 STATE LOOP 92 LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5048882	ENTITY THAT OWNS PROPERTY	DE	353,987	381,743	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(84) REGENCY IHS OF BRODIE RANCH LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3300582	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	74,983	214,729	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(85) REGENCY IHS OF ONION CREEK LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3299924	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	34,442	428,363	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(86) REGENCY IHS OF RIVERSIDE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3298408	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	40,942	56,250	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(87) REGENCY IHS OF WEST OAKS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3297974	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	25,055	-173,913	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(88) REGENCY IHS OF BASTROP LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3557473	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	4,319,927	889,236	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(89) REGENCY IHS OF WINDSOR ARBOR VIEW LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1042486	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	14,346,241	28,398,293	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(90) REGENCY IHS OF WINDSOR ATRIUM LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0946801	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,850,212	3,787,190	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(91) 1814 ATRIUM PLACE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0932641	ENTITY THAT OWNS PROPERTY	DE	956,926	11,487,274	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(92) REGENCY IHS OF BROWNSVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0995534	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	12,706,116	18,338,366	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(93) REGENCY IHS OF EBONY LAKE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0974412	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,583,825	13,317,534	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(94) REGENCY IHS OF EDINBURG LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1013190	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,063,535	17,446,256	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(95) REGENCY IHS OF HARLINGEN LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0934673	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,215,415	6,293,563	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(96) 3810 HALE STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-0892438	ENTITY THAT OWNS PROPERTY	DE	824,471	18,186,441	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(97) REGENCY IHS OF RIO GRANDE CITY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1369023	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,075,604	3,187,605	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(98) 2530 CENTRAL PALM DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1368789	ENTITY THAT OWNS PROPERTY	DE	1,152,360	18,632,436	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(99) REGENCY IHS OF WESLACO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1027557	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	12,065,710	5,149,214	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(100) 422 EAST 18TH STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1013417	ENTITY THAT OWNS PROPERTY	DE	1,629,407	2,008,374	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(101) MISSION VALLEY NURSING AND TRANSITIONAL CARE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 35-2590250	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	15,324,355	8,178,659	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(102) REGENCY IHS RGC LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3838218	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,456,131	3,336,345	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(103) REGENCY IHS OF MCALLEN LLC (BRIARCLIFF) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5067825	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	14,922,660	7,542,682	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(104) 3201 N WARE ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5067637	ENTITY THAT OWNS PROPERTY	DE	1,834,085	2,263,152	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(105) REGENCY IHS OF EDINBURG MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3367249	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,097,074	4,898,791	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(106) REGENCY IHS OF HARLINGEN MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3491005	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	13,645,633	11,754,666	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(107) REGENCY IHS OF LAS PALMAS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3303769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,534,458	7,221,950	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(108) REGENCY IHS OF MCALLEN MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-2453635	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,768,777	5,856,219	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(109) REGENCY IHS OF RAYMONDVILLE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3514038	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,921,936	5,190,993	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(110) REGENCY IHS OF RIO GRANDE MANOR LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3431852	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	-47,241	-53,336	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(111) REGENCY IHS OF ORCHARD PARK LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3352554	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,006,485	4,239,845	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(112) REGENCY IHS OF HIDALGO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 99-1433894	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,977,442	15,387,537	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(113) REGENCY IHS OF CUERO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1181870	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	7,125,217	997,809	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(114) 1300 EAST BROADWAY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1181817	ENTITY THAT OWNS PROPERTY	DE	761,662	17,483,968	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(115) REGENCY IHS OF YOAKUM LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1420357	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,347,550	2,454,086	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(116) 1300 CARL RAMERT DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1152340	ENTITY THAT OWNS PROPERTY	DE	1,258,237	1,640,225	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(117) REGENCY IHS OF MAVERICK LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1218769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,414,856	2,444,132	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(118) 3106 BOB ROGERS DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1218687	ENTITY THAT OWNS PROPERTY	DE	955,038	1,222,272	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(119) REGENCY IHS OF WINDSOR MISSION OAKS LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1377162	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,099,713	4,352,064	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(120) 300 S ROOSEVELT AVENUE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1377056	ENTITY THAT OWNS PROPERTY	DE	969,544	10,260,901	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(121) REGENCY IHS OF PEARSALL LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1318908	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,434,476	3,346,890	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(122) 169 MEDICAL DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1318866	ENTITY THAT OWNS PROPERTY	DE	774,649	16,267,576	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(123) REGENCY IHS OF VAL VERDE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1196279	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	5,002,724	491,081	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(124) 100 HERRMANN DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1196151	ENTITY THAT OWNS PROPERTY	DE	342,173	9,329,674	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(125) REGENCY IHS OF WINDSOR SEGUIN LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1174910	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,180,459	4,084,220	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(126) 1219 EASTWOOD DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 81-1174842	ENTITY THAT OWNS PROPERTY	DE	1,362,103	1,724,695	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(127) REGENCY IHS OF GUADALUPE VALLEY LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5177167	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,752,779	4,441,896	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(128) 1210 EASTWOOD DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5037864	ENTITY THAT OWNS PROPERTY	DE	916,088	1,111,198	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(129) REGENCY IHS OF SAN ANTONIO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5144792	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,336,219	2,004,083	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(130) 5423 HAMILTON WOLFE ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5103241	ENTITY THAT OWNS PROPERTY	DE	547,092	5,996,408	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(131) REGENCY IHS OF BOERNE LLC (TOWN AND COUNTRY) 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5229283	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	8,921,838	2,185,915	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(132) 625 N MAIN STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5102874	ENTITY THAT OWNS PROPERTY	DE	718,665	991,955	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(133) REGENCY IHS OF LAKESIDE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3299827	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	50,649	95,858	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(134) REGENCY IHS OF MYSTIC PARK LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 83-3300769	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	24,650	-39,766	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(135) REGENCY IHS OF SOUTH LAREDO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3385061	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	6,519,392	4,918,696	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(136) REGENCY IHS OF WEST LAREDO LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 88-3409630	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,817,463	11,932,674	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(137) REGENCY IHS OF CITYVIEW FORT WORTH LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5085935	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	19,746,533	6,049,189	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(138) 5801 BRYANT IRVIN ROAD LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5067944	ENTITY THAT OWNS PROPERTY	DE	477,870	4,589,993	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(139) REGENCY IHS OF LONGVIEW LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5156368	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	10,688,263	1,368,060	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(140) 3201 N FOURTH STREET LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5013849	ENTITY THAT OWNS PROPERTY	DE	677,042	806,625	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(141) REGENCY IHS OF FORT WORTH LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5177509	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	9,288,486	-2,033,303	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(142) 850 12TH AVENUE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5037666	ENTITY THAT OWNS PROPERTY	DE	830,169	1,150,110	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(143) REGENCY IHS OF RICHARDSON LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5229394	ENTITY THAT OPERATES A SKILLED NURSING FACILITY	DE	11,364,027	-1,948,619	JACK AND NANCY DWYER WORKFORCE DEVELOPMENT CENTER INC
(144) 1350 EAST LOOKOUT DRIVE LLC 2 HAMILL RD SUITE 245 BALTIMORE,MD21210 82-5050344	ENTITY THAT OWNS PROPERTY	DE	1,072,270	1,544,810	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) (Rev. 1-2025)

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) (Rev. 1-2025)

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) (Rev. 1-2025)

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) (Rev. 1-2025)

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) (Rev. 1-2025)

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 2024 (Part V, line 2a) ......	5	13,761
6	Total number of volunteers (estimate if necessary) .............	6	43
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) .........	77,342	2,006,267
9	Program service revenue (Part VIII, line 2g) .........	613,757,275	693,728,603
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	98,906	368,922
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)	613,933,523	696,103,792
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	409,149	1,282,965
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)	338,517,543	372,619,098
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)....	279,514,258	316,578,222
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	618,440,950	690,480,285
19	Revenue less expenses. Subtract line 18 from line 12.......	-4,507,427	5,623,507
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	874,455,689	904,243,125
21	Total liabilities (Part X, line 26).............	810,170,759	834,334,688
22	Net assets or fund balances. Subtract line 21 from line 20.....	64,284,930	69,908,437

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 606,047,161 including grants of $ 1,282,965 ) (Revenue $ 693,728,603 )
	DWD PROVIDES UNEMPLOYED 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 expenses606,047,161

(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		499,635	0	0
(2) DANIEL BAIRD...................................................................... CHAIRMAN OF THE BOARD	10.00 ................. 0.00	X	X		0	0	0
(3) NICOLE KAUFMAN...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(4) DAREN CORTESE...................................................................... BOARD MEMBER & SECRETARY	2.00 ................. 0.00	X	X		0	0	0
(5) PATRICIA GIBSON...................................................................... BOARD MEMBER & TREASURER	2.00 ................. 0.00	X	X		0	0	0
(6) TONY CARVAJAL...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(7) TOM GEDDES...................................................................... BOARD MEMBER	1.00 ................. 0.00	X			0	0	0
(8) VERONICA GONZALES...................................................................... 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	233,458	0	19,867
(11) ISABEL FLORES...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	229,008	0	5,322
(12) JEFFREY TAIT...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	245,313	0	9,333
(13) RODGER BROWN...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	236,061	0	19,867
(14) ANTONIO VILLANUEVA...................................................................... HEALTHCARE ADMINSTRATOR	40.00 ................. 0.00			X	228,511	0	19,848

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,671,986	0	74,237

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	1,680,643

f	All other contributions, gifts, grants, and similar amounts not included above		1f	325,624

g	Noncash contributions included in lines 1a - 1f:$		1g	48,719

h Total. Add lines 1a-1f.......		2,006,267

		Business Code
2a	RESIDENT SERVICE REVENUE	623000	605,908,020	605,908,020
b	SUPPLEMENTAL PAYMENT REVENUE	623000	49,777,039	49,777,039
c	OTHER OPERATING REVENUE	623000	38,043,544	38,043,544
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		693,728,603

3 Investment income (including dividends, interest, and othersimilar amounts) ......			368,922			368,922
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.....			696,103,792	693,728,603	0	368,922

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 ...........	1,282,965	1,282,965
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 ...........	669,635	557,844	111,791
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........	313,995,224	261,576,015	52,419,209
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	33,229,561	27,682,128	5,547,433
10	Payroll taxes ...........	24,724,678	20,597,074	4,127,604
11	Fees for services (non-employees):
a	Management ......	62,884,124	62,884,124
b	Legal .........	1,429,402	1,190,774	238,628
c	Accounting ...........	494,197	411,694	82,503
d	Lobbying ...........	220,954	220,954
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	707,250		707,250
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	55,120,134	45,918,232	9,201,902
12	Advertising and promotion ....	3,110,792	2,591,468	519,324
13	Office expenses .......	4,495,680	3,745,173	750,507
14	Information technology ......	5,217,866	4,346,781	871,085
15	Royalties ..
16	Occupancy ...........	62,702,673	60,624,585	2,078,088
17	Travel ............	1,600,585	1,333,379	267,206
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	723,469	602,691	120,778
20	Interest ...........	32,798,716	32,798,716
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	19,887,403	19,887,403
23	Insurance ...	9,734,966	9,734,966
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	23,288,012	19,400,249	3,887,763
b	OTHER DIETARY EXPENSES	19,714,387	16,423,214	3,291,173
c	CREDIT LOSS EXPENSE	11,184,678	11,184,678
d	MEALS AND ENTERTAINMENT	373,432	311,090	62,342
e	All other expenses	889,502	740,964	148,538
25	Total functional expenses. Add lines 1 through 24e	690,480,285	606,047,161	84,433,124	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 ........			44,530,129	1	57,010,708
2	Savings and temporary cash investments .........			2,446,475	2	1,736,933
3	Pledges and grants receivable, net ......				3	500,000
4	Accounts receivable, net .............			75,825,011	4	92,967,261
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 ......			1,885,954	9	2,360,884
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	605,159,702
b	Less: accumulated depreciation	10b	44,326,178	569,779,736	10c	560,833,524
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....			21,245,053	12	16,787,852
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14	200,000
15	Other assets. See Part IV, line 11 ...........			158,743,331	15	171,845,963
16	Total assets. Add lines 1 through 15 (must equal line 33)...			874,455,689	16	904,243,125

17	Accounts payable and accrued expenses .....	38,131,493	17	48,753,526
18	Grants payable ...		18
19	Deferred revenue .........	2,049,138	19	1,572,662
20	Tax-exempt bond liabilities .........	331,082,440	20	320,339,675
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 ..	401,658,031	23	425,735,980
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	37,249,657	25	37,932,845
26	Total liabilities. Add lines 17 through 25..	810,170,759	26	834,334,688

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	64,284,930	27	69,908,437
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 ...........	64,284,930	32	69,908,437
33	Total liabilities and net assets/fund balances ........	874,455,689	33	904,243,125