TY 2025 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
TWIN RIVERS HEALTH & REHABILITATION 3915 ADKISSON DRIVE NW CLEVELAND,TN37312	FACILITY MGMT	5,315,746
GENTECH CONSTRUCTION 820 BROAD STREET SUITE 400 CHATTANOOGA,TN37402	CONSTRUCTION	1,868,982
GUARDIAN PHARMACY OF KNOXVILLE LLC 1776 PEACHTREE ROAD NW SUITE 500 S ATLANTA,GA30309	PHARMACY	755,042
GUARDIAN PHARMACY OF TN ONE LLC 661 E LANE STREET SHELBYVILLE,TN37160	PHARMACY	593,831
TWO MAGNETS LLC 440 NORTH BARRANCA AVENUE 5028 COVINA,CA91723	STAFFING AGENCY	233,252
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 8

- 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.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2025

Open to Public
Inspection

Name of the organization

OCOEE FOUNDATION INC

Employer identification number

62-1820576

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 must generally 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) 2025

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) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(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) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(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 ........................................

Section C. Computation of Public Support Percentage

Public support percentage for 2025 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2024 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2025. 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 .......................

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

17a

10%-facts-and-circumstances test—2025. 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 ............

10%-facts-and-circumstances test—2024. 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 ............

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

Schedule A (Form 990) 2025

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)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")	3,693,774	5,483,180	768,588	3,520	0	9,949,062
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	53,950,422	62,142,737	76,607,180	89,487,114	95,656,718	377,844,171
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	57,644,196	67,625,917	77,375,768	89,490,634	95,656,718	387,793,233
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.)						387,793,233

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
9	Amounts from line 6	57,644,196	67,625,917	77,375,768	89,490,634	95,656,718	387,793,233
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	308	383,783	15,704	2,442	2,186	404,423
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975
c	Add lines 10a and 10b	308	383,783	15,704	2,442	2,186	404,423
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.)..	57,644,504	68,009,700	77,391,472	89,493,076	95,658,904	388,197,656

Section C. Computation of Public Support Percentage

Public support percentage for 2025 (line 8, column (f) divided by line 13, column (f)) .........

99.900 %

Public support percentage from 2024 Schedule A, Part III, line 15 ...............

99.880 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2025 (line 10c, column (f) divided by line 13, column (f)) ......

0.100 %

Investment income percentage from 2024 Schedule A, Part III, line 17 .............

0.120 %

19a

33 1/3% support tests-2025. 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 .......

33 1/3 % support tests—2024. 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 .....

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

Schedule A (Form 990) 2025

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) 2025

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 supported organization. Describe in Part VI how you supported a governmental supported organization (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 its supported organization(s)? 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 each of its 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, 3b, and 3c below.

Are the organization and its supported organization(s) part of an integrated system (for example, a hospital system)? If “Yes,” provide details in Part VI.

Did the organization direct 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.

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

Schedule A (Form 990) 2025

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) 2025

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
6Total annual distributions. Add lines 1 through 5.	6
7 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	7
8 Distributable amount for 2025 from Section C, line 6	8
9 Line 7 amount divided by Line 8 amount	9

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2025	(iii) Distributable Amount for 2025
1 Distributable amount for 2025 from Section C, line 6
2 Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2025:
a From 2020.......
b From 2021.......
c From 2022.......
d From 2023.......
e From 2024.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2025 distributable amount
i Carryover from 2020 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2025 from Section D, line 6:
$
a Applied to underdistributions of prior years
b Applied to 2025 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2021.....
b Excess from 2022.....
c Excess from 2023.....
d Excess from 2024.....
e Excess from 2025.....

Schedule A (Form 990) (2025)

Schedule A (Form 990) 2025

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, 3b, and 3c; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5 and 7; 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) 2025

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.
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

OCOEE FOUNDATION INC

Employer identification number

62-1820576

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

Number of states where property subject to conservation easement is located

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

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

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 ......................... $

(ii)

Assets included in Form 990, Part X ............................... $

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 .......................... $

Assets included in Form 990, Part X ............................... $

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

Permanent endowment

Term endowment

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 .....	2,402,207		2,402,207
b	Buildings ....	96,316,697	19,588,502	76,728,195
c	Leasehold improvements	3,036,820	1,664,651	1,372,169
d	Equipment ....	11,239,449	6,176,631	5,062,818
e	Other .....	2,174,833	747,457	1,427,376
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				86,992,765

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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

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
PATIENT TRUST ACCOUNTS	246,008
REFUNDABLE DEPOSITS	21,839
COST SETTLEMENT/CREDITS	1,391,315
INTEREST RATE SWAP AGREEMENTS	520,172
LINE OF CREDIT	8,271,645




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	10,450,979
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
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
3	Subtract line 2e from line 1..................		3
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
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

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
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
3	Subtract line 2e from line 1...................		3
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
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, 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
PART X, LINE 2:	THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS WITH PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PROVIDES GUIDANCE ON DERECOGNITION OF TAX BENEFITS, CLASSIFICATION ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE FOUNDATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025. AS OF DECEMBER 31, 2025, THE FOUNDATION DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS 2022 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Return Reference

Explanation

PART X, LINE 2:

THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS WITH PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PROVIDES GUIDANCE ON DERECOGNITION OF TAX BENEFITS, CLASSIFICATION ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE FOUNDATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025. AS OF DECEMBER 31, 2025, THE FOUNDATION DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS 2022 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

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

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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.
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
OCOEE FOUNDATION INC

Employer identification number
62-1820576

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	(h) Purpose of grant or assistance
(1) UNIVERSITY OF TENNESSEE FOUNDATION INC 1525 UNIVERSITY AVENUE KNOXVILLE,TN37921	62-1844686	501(C)(3)	6,600	DONATION
(2) YMCA OF METROPOLITAN CHATTANOOGA 301 WEST 6TH STREET CHATTANOOGA,TN37402	62-0475699	501(C)(3)	550,000	DONATION
(3) BROAD STREET UNITED METHODIST CHURCH PO BOX 3 CLEVELAND,TN37364	62-0628879	501(C)(3)	15,000	DONATION
(4) COMMUNITY FOUNDATION OF GREATER CHATTANOOGA 1400 WILLIAMS STREET CHATTANOOGA,TN37408	62-6045999	501(C)(3)	258,750	DONATION

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

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

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)
(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
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
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

OCOEE FOUNDATION INC

Employer identification number

62-1820576

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 .....

Yes

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? ....

Yes

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)
1JOHN SHEEHAN JR PRESIDENT	(i) (ii)	375,899 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	10,466 ------------- 0	386,365 ------------- 0	0 ------------- 0
2MICHAEL WARD ADMINISTATOR	(i) (ii)	160,205 ------------- 0	0 ------------- 0	0 ------------- 0	0 ------------- 0	15,551 ------------- 0	175,756 ------------- 0	0 ------------- 0
3BILLY HUNT ADMINISTATOR	(i) (ii)	163,531 ------------- 0	0 ------------- 0	0 ------------- 0	715 ------------- 0	9,215 ------------- 0	173,461 ------------- 0	0 ------------- 0
4LISA VETETO ADMINISTATOR	(i) (ii)	164,568 ------------- 0	0 ------------- 0	0 ------------- 0	3,204 ------------- 0	0 ------------- 0	167,772 ------------- 0	0 ------------- 0
5SHEILA STEPHENS ADMINISTATOR	(i) (ii)	148,003 ------------- 0	0 ------------- 0	0 ------------- 0	3,177 ------------- 0	16,039 ------------- 0	167,219 ------------- 0	0 ------------- 0
6DAVID MAXWELL ADMINISTATOR	(i) (ii)	157,295 ------------- 0	0 ------------- 0	0 ------------- 0	3,106 ------------- 0	0 ------------- 0	160,401 ------------- 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 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

OCOEE FOUNDATION INC

Employer identification number

62-1820576

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) TWIN RIVERS HEALTH & REHABILITATION LLC	OWNED BY PRESIDENT OF OCOEE FOUNDATION	5,315,746	FACILITY MGT		No
(2) JOHN SHEEHAN JR	PRESIDENT OF OCOEE FOUNDATION	30,000	LEASE OF OFFICE SPACE		No

Part V

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

Return Reference	Explanation
SCHEDULE L, PART V - ADDITIONAL INFORMATION	TWIN RIVERS HEALTH & REHABILITATION, LLC IS 75% OWNED BY PRESIDENT OF OCOEE FOUNDATION, INC. THE BOARD REVIEWS FEES CHARGED AND COMPARES TO INDUSTRY DATA TO DETERMINE FEES REMAIN COMPARABLE TO INDUSTRY STANDARDS.

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

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

OCOEE FOUNDATION INC

Employer identification number

62-1820576

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	JOHN J. SHEEHAN III JOHN & MARGARET SHEEHAN VP/SEC PRES/TREAS SON/PARENTS JOHN J. SHEEHAN III DOROTHY PHILLIPS VP/SEC DIRECTOR GRANDCHILD/GRANDPARENT JOHN J. SHEEHAN JR MARGARET P. SHEEHAN PRESIDENT TREASURER MARRIED KATHLEEN KUPCHYNSKY JOHN & MARGARET SHEEHAN DIRECTOR PRES/TREAS DAUGHTER/PARENTS KATHLEEN KUPCHYNSKY DOROTHY PHILLIPS DIRECTOR DIRECTOR GRANDCHILD/GRANDPARENT DOROTHY PHILLIPS MARGARET P. SHEEHAN DIRECTOR TREASURER PARENT/DAUGHTER
FORM 990, PART VI, SECTION A, LINE 3	OCOEE FOUNDATION - CC, LLC; OCOEE HERMITAGE HEALTH CENTER, LLC; OCOEE HILLVIEW HEALTH CENTER, LLC; ELK RIVER HEALTH & REHABILITATION OF ARDMORE, LLC; ELK RIVER HEALTH & REHABILITATION OF FAYETTEVILLE, LLC; ELK RIVER HEALTH & REHABILITATION OF WINCHESTER, LLC; OCOEE WPH HEALTH & REHABILITATION, LLC; OCOEE COLBY HEALTH CARE CENTER, LLC; OCOEE COPPER BASIN HEALTH & REHABILITATION CENTER, LLC; OCOEE TRANSITIONAL CARE CENTER, LLC; BOLIVAR HEALTH & REHABILITATION, LLC; MEDINA HEALTH & REHABILITATION, LLC; AND OCOEE SEVIERVILLE HEALTH & REHABILITATION CENTER, LLC ARE ALL MANAGED BY TWIN RIVERS HEALTH & REHABILITATION, LLC. EACH OF THESE COMPANIES OPERATES A NURSING CARE FACILITY. OCOEE SYCAMORE RETIREMENT CENTER, LLC AND OCOEE MORNING VIEW VILLAGE, LLC ARE ASSISTED LIVING FACILITIES MANAGED BY TWIN RIVERS HEALTH & REHABILITATION,LLC.
FORM 990, PART VI, SECTION B, LINE 11B	SELECT BOARD MEMBERS REVIEW FORM 990 BEFORE IT IS FILED WITH THE IRS. A COPY OF FORM 990 IS AVAILABLE FOR ALL BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 12C	PERIODIC REVIEWS OF CONFLICT OF INTEREST TRANSACTIONS ARE REQUIRED PER THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION ANALYSIS FOR TOP OFFICIAL WAS PERFORMED FOR ORGANIZATION BY INDEPENDENT PROFESSIONAL SPECIALIZING IN NURSING HOME INDUSTRY AND MEDICARE REIMBURSEMENT. EMPLOYEES OF FACILITIES ARE COMPENSATED BASED ON SALARY RECOMMENDATIONS BY MANAGEMENT COMPANY EXPERIENCED IN NURSING FACILITY MANAGEMENT. DIRECTORS ARE COMPENSATED BASED ON COMPARABLE NURSING HOME INDUSTRY SALARIES.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	OTHER EXPENSES: PROGRAM SERVICE EXPENSES 14,317,122. MANAGEMENT AND GENERAL EXPENSES 578,152. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,895,274.
FORM 5471, PG 1, LINE B	THE INSTRUCTIONS FOR FORM 5471 STATE THAT A PERSON THAT IS BOTH A CATEGORY 3 AND CATEGORY 5 FILER BECAUSE IT IS TREATED AS A U.S. SHAREHOLDER UNDER SECTION 953(C)(1)(A) WITH RESPECT TO THE FOREIGN CORPORATION MUST COMPLETE SCHEDULE B, PART I FOR U.S. PERSONS THAT OWNED, DIRECTLY OR INDIRECTLY THROUGH FOREIGN ENTITIES, ANY OF THE FOREIGN CORPORATION'S OUTSTANDING STOCK. ACCORDINGLY, SCHEDULE B, PART I HAS BEEN COMPLETED FOR THE APPLICABLE U.S. SHAREHOLDER LISTED ON PAGE 1 OF THIS FORM 5471. THE CONTROLLED FOREIGN CORPORATION FOR WHICH THIS INFORMATIONAL RETURN IS BEING FILED IS ORGANIZED UNDER THE LAWS OF THE CAYMAN ISLANDS AND THUS SUBJECT TO CERTAIN DATA PRIVACY LAWS. ACCORDINGLY, DUE TO THE CAYMAN ISLANDS DATA PROTECTION ACT, THE COMPLETE SHAREHOLDER LISTING IS AVAILABLE UPON REQUEST FROM THE REGISTERED OFFICE OF THE CONTROLLED FOREIGN CORPORATION. ADDITIONALLY, TAXPAYER IS A MINORITY SHAREHOLDER IN THE CONTROLLED FOREIGN CORPORATION AND THEREFORE DOES NOT HAVE ACCESS TO ANY OF CONTROLLED FOREIGN CORPORATION'S BOOKS AND RECORDS. SEE REGULATIONS SECTION 1.964-3, WHERE RECORDS ARE TO BE MAINTAINED BY 10% OR MORE SHAREHOLDERS. TAXPAYER OWNS LESS THAN 10% OF THE CONTROLLED FOREIGN CORPORATION.
FORM 5471, SCHEDULE E, PART 1	THE CONTROLLED FOREIGN CORPORATION FOR WHICH THIS INFORMATIONAL RETURN IS BEING FILED IS A TAX RESIDENT IN THE CAYMAN ISLANDS AND AS A CORPORATION ORGANIZED UNDER THE LAWS OF THE CAYMAN ISLANDS, THE CONTROLLED FOREIGN CORPORATION IS NOT SUBJECT TO TAXATION AS THE CAYMAN ISLANDS DO NOT IMPOSE ANY FORM OF TAXATION ON RECEIPTS, DIVIDENDS, CAPITAL GAINS, GIFTS OR NET INCOME. SCHEDULE E WHICH REPORTS FOREIGN TAXES PAID OR ACCRUED AND IS REQUIRED TO BE ATTACHED TO THIS RETURN, IS BEING FILED BUT DOES NOT HAVE ANY AMOUNTS SHOWN BECAUSE NO FOREIGN TAXES WERE PAID OR ACCRUED.
FORM 5471, SCHEDULE G-1, LINE 1	THE CONTROLLED FOREIGN CORPORATION FOR WHICH THIS INFORMATIONAL RETURN IS BEING FILED DOES NOT PARTICIPATE IN ANY COST SHARING ARRANGEMENTS AS DEFINED IN SECTION 1.482-7(B). SCHEDULE G-1, WHICH REPORTS COST SHARING ARRANGEMENTS AND IS REQUIRED TO BE ATTACHED TO THIS RETURN, IS BEING FILED BUT DOES NOT HAVE ANY DETAILS PROVIDED BECAUSE THE CONTROLLED FOREIGN CORPORATION DID NOT PARTICIPATE IN ANY COST SHARING ARRANGEMENTS DURING THE TAX YEAR.
FORM 5471, SCHEDULE O, PART II, SECTION B	THE OFFICERS AND/OR DIRECTORS OF THE FOREIGN CORPORATION FILE FORM 5471 AS CATEGORY 2 FILERS IN ACCORDANCE WITH TREASURY REGULATION SECTION 1.6046-1(A)(2)(I)(C). THERE WERE NO 10% ACQUISITIONS BY UNITED STATES PERSONS DURING THE CURRENT YEAR. FORM 5471 SCHEDULE O PART II SECTION B REQUIRES CERTAIN INFORMATION BE DISCLOSED FOR EACH OFFICER AND DIRECTOR OF THE FOREIGN CORPORATION. THE CONTROLLED FOREIGN CORPORATION FOR WHICH THIS INFORMATIONAL RETURN IS BEING FILED IS ORGANIZED UNDER THE LAWS OF THE CAYMAN ISLANDS AND THUS SUBJECT TO CERTAIN DATA PRIVACY LAWS. ACCORDINGLY, DUE TO THE CAYMAN ISLANDS DATA PROTECTION ACT, THE ADDRESSES OF EACH OFFICER AND DIRECTOR ARE AVAILABLE UPON REQUEST FROM THE REGISTERED OFFICE OF THE CONTROLLED FOREIGN CORPORATION. OFFICER AND DIRECTOR NAMES AND DISTINCTIONS ARE AVALIABLE UPON REQUEST.
FORM 5471, SCHEDULE O, SECTION F	PARTNER HEALTH INSURANCE, LTD. FILED FORM 1120-F U.S. INCOME TAX RETURN OF A FOREIGN CORPORATION FOR ITS FISCAL 2022, 2023 AND 2024 TAX YEARS. THE COMPANY HAD NO TAXABLE INCOME AND NO TAX DUE ON THE RETURNS.
FORM 5471, CATEGORY 3 FILERS ADDITIONAL FILING REQUIREMENTS	AMOUNT AND TYPE OF ANY INDEBTEDNESS THE FOREIGN CORPORATION HAS WITH THE RELATED PERSONS DESCRIBED IN REGULATIONS SECTION 1.6046-1(B)(11) - N/A NAME, ADDRESS, IDENTIFYING NUMBER, AND NUMBER OF SHARES SUBSCRIBED TO BY EACH SUBSCRIBER TO THE FOREIGN CORPORATION'S STOCK - N/A

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

Software ID:
Software Version:

- TIN:

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

OCOEE FOUNDATION INC

Employer identification number

62-1820576

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) OCOEE WOODBURY PROPERTY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 62-1820576	FACILITY	TN		3,728,871	N/A
(2) OCOEE FOUNDATION-CC LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 26-2028375	OPERATIONS	TN	10,325,007	1,988,938	N/A
(3) OCOEE HERMITAGE PROPERTY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 26-2874700	FACILITY	TN		4,324,127	N/A
(4) OCOEE HERMITAGE HEALTH CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 26-2886067	OPERATIONS	TN	7,327,270	1,492,738	N/A
(5) OCOEE HILLVIEW PROPERTY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 26-2874818	FACILITY	TN		3,474,471	N/A
(6) OCOEE HILLVIEW HEALTH CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 26-2886135	OPERATIONS	TN	11,249,201	1,767,053	N/A
(7) OCOEE SYCAMORE PROPERTY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 46-4612821	FACILITY	TN		4,392,577	N/A
(8) OCOEE SYCAMORE RETIREMENT CENTER 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 46-4633579	OPERATIONS	TN	2,713,531	250,054	N/A
(9) OCOEE SEVIERVILLE PROPERTY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 47-3885803	FACILITY	TN		7,351,676	N/A
(10) OCOEE SEVIERVILLE HEALTH AND REHABILITATION CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 47-3876021	OPERATIONS	TN	10,352,941	1,751,820
(11) OCOEE ARDMORE PROPERTY INVESTMENT LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3643030	FACILITY	TN		7,776,921
(12) ELK RIVER HEALTH & REHABILITATION OF ARDMORE LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3725302	OPERATIONS	TN	8,219,229	1,363,215
(13) OCOEE FAYETTEVILLE PROPERTY INVESTMENT LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3662255	FACILITY	TN		3,334,358
(14) ELK RIVER HEALTH & REHABILITATION OF FAYETTEVILLE LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3702786	OPERATIONS	TN	6,898,424	1,375,751
(15) OCOEE WINCHESTER PROPERTY INVESTMENT LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3679013	FACILITY	TN		3,314,151
(16) ELK RIVER HEALTH & REHABILITATION OF WINCHESTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 83-3747426	OPERATIONS	TN	7,413,252	1,382,017
(17) OCOEE WISCONSIN LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 87-2102686	COLBY LLC	TN
(18) OCOEE COLBY HEALTHCARE CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 68-0558136	OPERATIONS	WI	524,718	76,335
(19) OCOEE COLBY PROPERTY INVESTMENT LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 81-0622276	FACILITY	WI	2,076,788
(20) OFWPIP LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 88-3579444	PROPERTY	TN
(21) OCOEE WPH HEALTH AND REHABILITATION CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 62-0630855	OPERATIONS	TN	11,114,024	2,126,034
(22) OCOEE WPH PROPERTY INVESTMENT LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 92-1176553	FACILITY	TN		6,460,620
(23) OCOEE COPPER BASIN HEALTH & REHABILITATION CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 68-0558136	OPERATIONS	TN	1,025,214	91,220
(24) OCOEE TRANSITIONAL CARE CENTER LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 99-1232108	OPERATIONS	TN		1,756,872
(25) OCOEE MORNINGVIEW VILLAGE LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 99-1249363	OPERATIONS	TN	4,564,317	452,729
(26) OCOEE TCC-MVV PROPERTY COMPANY LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 99-1193709	FACILITY	TN	9,314,348	22,590,079
(27) BOLIVAR HEALTH & REHABILITATION LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 39-2464058	OPERATIONS	TN	2,409,406	1,174,521
(28) MEDINA HEALTH & REHABILITATION LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 39-2489825	OPERATIONS	TN	2,719,657	1,026,339
(29) OCOEE BOLIVAR PROPERTY INVESTMENTS LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 39-2419833	FACILITY	TN		11,217,190
(30) OCOEE MEDINA PROPERTY INVESTMENTS LLC 3555 KEITH STREET SUITE 101 CLEVELAND,TN37312 39-2436472	FACILITY	TN		11,715,191

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: TO ESTABLISH, DEVELOP, OWN, MAINTAIN AND OPERATE HOSPITALS, NURSING HOMES, ADULT DAY CARE FACILITIES, RESIDENTIAL ASSISTED LIVING FACILITIES, RELATED HEALTH CARE FACILITIES, AND OTHER RESIDENTIAL FACILITIES DESIGNED TO MEET THE HOUSING, HEALTH, PERSONAL NEEDS AND FINANCIAL SECURITY NEEDS OF ELDERLY, DISABLED, POOR, AND OTHER SPECIAL POPULATIONS (THE FACILITIES). THROUGH THESE FACILITIES, THE ORGANIZATION MAY ALSO PROVIDE HEALTH CARE SERVICES. ALL FACILITIES ARE OWNED AND OPERATED ON A NON-PROFIT BASIS. AS FUNDS ALLOW, AND UPON THE APPROVAL OF THE BOARD OF DIRECTORS, THE ORGANIZATION WILL MAKE CONTRIBUTIONS TO OTHER ORGANIZATIONS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
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	3
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	1,799
6	Total number of volunteers (estimate if necessary) .............	6	200
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) .........	3,520	0
9	Program service revenue (Part VIII, line 2g) .........	89,487,112	95,656,718
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	-8,088	1,887,283
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	473,962	748,309
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	89,956,506	98,292,310
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	45,700	830,350
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)	46,948,254	49,778,263
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)....	39,823,417	44,789,715
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	86,817,371	95,398,328
19	Revenue less expenses. Subtract line 18 from line 12.......	3,139,135	2,893,982
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	90,983,951	109,950,304
21	Total liabilities (Part X, line 26).............	47,307,766	63,756,790
22	Net assets or fund balances. Subtract line 21 from line 20.....	43,676,185	46,193,514

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 87,444,802 including grants of $ 830,350 ) (Revenue $ 95,656,718 )
	ESTABLISH, DEVELOP, AND OPERATE NURSING HOMES, RESIDENTIAL ASSISTED LIVING FACILITIES, RELATED HEALTH CARE FACILITIES, AND OTHER RESIDENTIAL FACILITIES TO MEET NEEDS OF THE ELDERLY, DISABLED, POOR, AND OTHER SPECIAL POPULATIONS.

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 expenses87,444,802

(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) JOHN SHEEHAN JR...................................................................... PRESIDENT	40.00 .................	X	X		375,899	0	10,466
(2) MARGARET P SHEEHAN...................................................................... TREASURER	15.00 .................	X	X		45,624	0	10,320
(3) DOROTHY PHILLIPS...................................................................... DIRECTOR	1.00 .................	X			25,358	0	0
(4) JOHN J SHEEHAN III...................................................................... VICE PRESIDENT & SECRETARY	35.00 .................	X	X		142,115	0	6,993
(5) KATHLEEN KUPCHYNSKY...................................................................... DIRECTOR	1.00 .................	X			26,346	0	0
(6) WILIAM S BURTON...................................................................... DIRECTOR	1.00 .................	X			30,000	0	0
(7) ALAN SMITH...................................................................... DIRECTOR	1.00 .................	X			26,484	0	0
(8) DONALD BRADLEY...................................................................... DIRECTOR	1.00 .................	X			29,402	0	0
(9) LISA VETETO...................................................................... ADMINISTATOR	1.00 ................. 40.00			X	164,568	0	3,204
(10) BILLY HUNT...................................................................... ADMINISTATOR	1.00 ................. 40.00			X	163,531	0	9,930
(11) MICHAEL WARD...................................................................... ADMINISTATOR	1.00 ................. 40.00			X	160,205	0	15,551
(12) DAVID MAXWELL...................................................................... ADMINISTATOR	1.00 ................. 40.00			X	157,295	0	3,106
(13) SHEILA STEPHENS...................................................................... ADMINISTATOR	1.00 ................. 40.00			X	148,003	0	19,216

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,494,830	0	78,786

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

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

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

h Total. Add lines 1a-1f.......

		Business Code
2a	MEDICARE/MEDICAID INCOME	623000	55,504,808	55,504,808
b	NURSING FACILITY INCOME	623000	33,294,408	33,294,408
c	ASSISTED LIVING INCOME	623000	6,857,502	6,857,502
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		95,656,718

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,186			2,186
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		6,285,151
b	Less: cost or other basis and sales expenses	7b		4,400,054
c	Gain or (loss)	7c		1,885,097
d	Net gain or (loss).........			1,885,097			1,885,097
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	MISCELLANEOUS		623000	689,386			689,386
b	VENDING/FOOD		623000	58,923			58,923
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			748,309
12	Total revenue. See instructions.....			98,292,310	95,656,718	0	2,635,592

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	830,350	830,350
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
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 ...........	563,638	85,944	477,694
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........	41,967,876	41,967,876
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	3,772,143	3,772,143
10	Payroll taxes ...........	3,474,606	3,192,560	282,046
11	Fees for services (non-employees):
a	Management ......	5,482,023	5,482,023
b	Legal .........	235,013	225,891	9,122
c	Accounting ...........	449,974	432,509	17,465
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	14,895,274	14,317,122	578,152
12	Advertising and promotion ....
13	Office expenses .......	28,222	17,215	11,007
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	2,598,793	2,432,243	166,550
17	Travel ............	187,229	114,210	73,019
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	112,485	68,616	43,869
20	Interest ...........	2,668,395	22,183	2,646,212
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	3,206,529	461,119	2,745,410
23	Insurance ...	1,292,279	1,289,554	2,725
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	MEDICAL SUPPLIES AND DR	7,866,608	7,866,608
b	BED LICENSES	4,503,626	4,503,626
c	MISCELLANEOUS	750,376	122,535	627,841
d	DUES AND SUBSCRIPTIONS	172,995	105,527	67,468
e	All other expenses	339,894	134,948	204,946
25	Total functional expenses. Add lines 1 through 24e	95,398,328	87,444,802	7,953,526	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 ........			5,041,424	1	4,401,217
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......			179,946	3	1,017,681
4	Accounts receivable, net .............			9,421,289	4	8,806,279
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 ......			662,887	9	397,758
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	115,170,006
b	Less: accumulated depreciation	10b	28,177,241	70,437,638	10c	86,992,765
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............			4,541,669	14	7,163,892
15	Other assets. See Part IV, line 11 ...........			699,098	15	1,170,712
16	Total assets. Add lines 1 through 15 (must equal line 33)...			90,983,951	16	109,950,304

17	Accounts payable and accrued expenses .....	6,740,759	17	7,153,464
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
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 ..	34,262,205	23	46,152,347
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	6,304,802	25	10,450,979
26	Total liabilities. Add lines 17 through 25..	47,307,766	26	63,756,790

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	43,676,185	27	46,193,514
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 ...........	43,676,185	32	46,193,514
33	Total liabilities and net assets/fund balances ........	90,983,951	33	109,950,304