USA Help - Not For Profit Nursing Home Form 990 Question

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Hello,

I'm not an accountant but I'm trying to ensure that a nursing home that I'm considering for my parents is financially viable.

On the Balance sheet (Form 990 Part X) I'm finding their total liabilities consistently exceed total assets - for example total assets of $33,362,175 (Part X, line 16) and total liabilities of $45,802,465 (Part X, line 26). I do notice that [total liabilities and net assets fund balances] does balance with total assets (Part X, line 34) ... but that requires a negative total net asset or fund balance (Part X, line 33) of - 12,440,290.

I'm not accountant but I do want to feel good about this nursing home. They have a great reputation in the community, and these types of numbers (total assets >> total liabilities and negative total net assets) have been reported for the past 3 years (and they haven't gone bankrupt yet.

Am I missing something? Could these types of numbers be associated with financial stability? What questions should I ask them.

Please - any thoughts at all would help. I meet with them tomorrow and just now received the form 990's

Thank you
 

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