2023-12-22T14:02:20-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 135601035 CHAPIN HOME FOR THE AGING CHAP 7187392523 165-01 CHAPIN PARKWAY QUEENS NY 11432 JENNIFER MCMANAMAN LNHA EXECUTIVE VP & ADMINISTRATOR 7187392523 2023-12-22 1 JENNIFER MCMANAMAN LNHA 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2023-12-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER MCMANAMAN LNHA 165-01 CHAPIN PARKWAY QUEENS NY 11432 25180713 0 X WWW.CHAPINHOME.ORG X 1869 NY SINCE 1869, THE MISSION OF THE ORGANIZATION HAS BEEN TO CARE FOR THE FRAIL AND ELDERLY. THE ORGANIZATION EXECUTES ITS MISSION THROUGH THE OPERATION OF A 220-BED SKILLED NURSING FACILITY AND A 50-REGISTRANT MEDICAL MODEL ADULT DAY HEALTHCARE CENTER. 10 10 189 12 0 0 829053 2018094 14096826 15410254 873116 2173961 725 1023 15799720 19603332 0 0 0 0 11129176 10751695 0 0 0 10337566 10827978 21466742 21579673 -5667022 -1976341 55651921 47586675 13675832 11466862 41976089 36119813 X THE MISSION OF THE ORGANIZATION IS TO PROVIDE VARIOUS LEVELS OF NECESSARY SHORT TERM AND LONG-TERM CARE THAT ARE TYPICALLY CHARACTERISTIC OF THE AGING PROCESS 0 0 19019184 0 15410254 SINCE 1869 CHAPIN HOME FOR THE AGING HAS DELIVERED LONG-TERM NURSING AND CUSTODIAL CARE IN A RESIDENTIAL SETTING TO THE FRAIL ELDERLY. LONG BEFORE THE NURSING HOME MODEL WAS DEVELOPED, CHAPIN HOME OPERATED AND FUNCTIONED AS ONE. THROUGHOUT ITS HISTORY, CHAPIN HAS RESPONDED TO AND CONFIRMED WITH A NUMBER OF CHALLENGES AND REGULATORY REQUIREMENTS. THE COVID-19 PANDEMIC PLACED CHAPIN HOME RESIDENTS AT SIGNIFICANT RISK DUE TO THEIR ELDERLY STATE AND FRAIL CONDITION. THE PANDEMIC'S INITIAL US OUTBREAK WAS MOST SEVERE IN NEW YORK CITY AND WAS MOST CONCENTRATED IN THE IMMEDIATE AREA WHERE CHAPIN HOME IS LOCATED. WITH CHAPIN'S RESIDENTS THE MOST VULNERABLE OF TARGETS, THE DEVASTATING EFFECTS OF THE PANDEMIC ARE REFLECTED IN THE LOW OCCUPANCY LEVELS ASSOCIATED WITH THE DECLINING DAILY CENSUS, BEGINNING IN MARCH OF 2020. WHILE THE FACILITY CONTINUED TO MAINTAIN ITS 220 CERTIFIED BED CAPACITY, THE AVERAGE DAILY CENSUS FOR 2022 WAS ONLY 135. THE GOVERNING BOARD OF TRUSTEES REMAINS COMMITTED TO THE ORGANIZATION'S LONG-STANDING MISSION AND IS CURRENTLY ENGAGED IN SEVERAL ENDEAVORS TO EVALUATE THE CURRENT HEALTHCARE NEEDS OF THE ELDERLY AND FRAIL POPULATION TO DEVELOPE SOLUTIONS THAT WILL SECURE CHAPIN'S FUTURE SUCCESS IN FULFILLING ITS MISSION. THERE WERE 49,157 RESIDENT DAYS IN 2022. 19019184 1 1 0 1 0 0 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 58 0 1 189 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X WILLIAM O'HARA 7187392523 165-01 CHAPIN PARKWAY JAMAICA NY 11432 REV SARAH BROWN PRESIDENT 0.50 0.50 X X 0 0 0 DIANE CUCCHI ESQ VICE PRESIDENT 0.50 0.50 X X 0 0 0 JANET M UNGER MPA LNHA SECRETARY 0.50 0.50 X X 0 0 0 THERESA CLARK TREASURER THRU 06/22 0.50 0.50 X X 0 0 0 VIRGINIA BELLING RN TRUSTEE 0.50 0.50 X 0 0 0 ROSE MARIE CURLEY TRUSTEE 0.50 0.50 X 0 0 0 SISTER CAROL DERBY TRUSTEE 0.50 0.50 X 0 0 0 LAURA DOMINGUEZ TRUSTEE 0.50 0.50 X 0 0 0 KAREN DONNELLY TRUSTEE THRU 06/22 0.50 0.50 X 0 0 0 GRADITA TEAHAN TRUSTEE 0.50 0.50 X 0 0 0 MAUREEN MCDONALD TRUSTEE 0.50 0.50 X 0 0 0 VIRGINIA O'LEARY TRUSTEE 0.50 0.50 X 0 0 0 JENNIFER MCMANAMAN LNHA EXEC. VP & ADMINISTRATOR 34.50 0.50 X 229813 0 27736 WILLIAM B O'HARA JD CPA CFO 34.50 0.50 X 195845 0 36287 VERNITA FORD RN DIRECTOR OF NURSING SERVIC 35.00 0.00 X 151736 0 18548 GERTHA DELVA RD SUPERVISOR 35.00 0.00 X 146574 0 24517 ERIC CHRISTENSEN RD SUPERVISOR 35.00 0.00 X 136148 0 24029 JOCELYN CASTRO MDS COORDINATOR 35.00 0.00 X 118870 0 25737 CADET ERMITHE RN SUPERVISOR 35.00 0.00 X 154845 0 10452 1133831 0 167306 7 0 1 0 HEALTH CARE SERVICES GROUP 3220 TILLMAN DR SUITE 300 BENSILENT PA 19020 OUSEKEEPING SERVICES 1343510 REHAB ALTERNATIVES PLLC PO BOX 75343 CHICAGO IL 60603 STAFFING REHAB THER 1010247 TANDYM STAFFING 44 CANAL CENTER PLAZA 322 ALEXANDRIA VA 22314 STAFFING AGENCY 631783 WHITE GLOVE PLACEMENT AGENCY 89 BARTLETT STREET BROOKLYN NY 11206 STAFFING AGENCY 620534 MERIDIAN NURSE RECRUITER 07 NORTHERN BLVD SUITE 405 GREAT NECK NY 11021 STAFFING AGENCY 591449 7 7073 2008000 3021 2018094 MEDICAID NET RESIDENT REVENUE 623000 11731010 11731010 MEDICARE NET RESIDENT REVENUE 623000 2423496 2423496 PRIVATE RESIDENT REVENUE 623000 1255748 1255748 15410254 836937 836937 6914405 5577381 1337024 1337024 1337024 MEDICAL RECORDS FEE 900099 1023 1023 1023 19603332 15410254 0 2174984 X 489681 489681 7718049 7180009 538040 716164 683394 32770 1029578 927296 102282 798223 710418 87805 123500 123500 40138 40138 52315 52315 3670 3670 5989070 5471913 517157 211846 19455 192391 436209 436209 15516 10376 5140 332726 332726 661930 661930 394924 394924 FOOD 871986 871986 CASH RECEIPTS ASSESSMEN 850070 850070 BAD DEBT EXPENSE 275000 275000 LAUNDRY EXPENSES 254427 254427 314651 214051 100600 21579673 19019184 2560489 0 1459226 1424506 15062741 14827008 2159329 3025614 19949 19949 154485 43075 26814235 22425514 4786841 4388721 31419995 22355690 163391 175500 425964 1326612 55651921 47586675 2386380 2814667 138122 103225 9143330 8548970 2008000 0 13675832 11466862 X 41914705 36058429 61384 61384 41976089 36119813 55651921 47586675 -1976341 -3879935 0 X X 0 1 X 1 1 1 X 66890 9475 1467726 829053 2018094 4391238 20382167 19203633 15188569 14096826 15410254 84281449 20449057 19213108 16656295 14925879 17428348 88672687 0 0 0 88672687 977716 1111624 1014623 873116 836937 4814016 977716 1111624 1014623 873116 836937 4814016 787 2674 717 725 1023 5926 21427560 20327406 17671635 15799720 18266308 93492629 0.94840 0.95030 0.05150 0.04960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEDICAL RECORDS FEE - 2018 AMOUNT: $ 787. 2019 AMOUNT: $ 2,674. 2020 AMOUNT: $ 717. 2021 AMOUNT: $ 725. 2022 AMOUNT: $ 1,023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3670 3670 0 PART II-B, LINE 1: DURING 2022, THE FACILITY DID NOT DIRECTLY ATTEMPT TO INFLUENCE LEGISLATION. HOWEVER, THE ORGANIZATION IS A MEMBER OF 3 TRADE ASSOCIATIONS THAT RENDER MANY TYPES OF SERVICES TO MEMBER FACILITIES, SUCH AS CHAPIN HOME FOR THE AGING. EACH ASSOCIATION THAT CHAPIN WAS A MEMBER DURING 2021 HAS REPRESENTED THAT A PERCENTAGE OF THE 2022 MEMBER DUES PAID FOR IN 2022 WAS USED IN FURTHERANCE INFLUENCING LEGISLATION FOR THE BENEFIT OF ITS MEMBERS. APPLYING THE ASSOCIATION'S 2022 DUE TO THE 2022 LOBBYING PERCENTAGE RESULTED IN THE FOLLOWING AMOUNTS USED FOR 2022 LOBBYING ACTIVITY: GREATER NY HOSPITAL ASSOCIATION $112 LEADING AGE OF NEW YORK ASSOCIATION $1,973 SOUTHERN NEW YORK ASSOCIATION $1,585 ____________ TOTAL $ 3,670 0 1 X 61400 11 61411 61394 6 61400 61384 10 61394 61384 12 12 61384 61384 5 5 61384 0 0 9600 9600 22928785 19146961 3781824 3875850 3278553 597297 4388721 X 15723397 -3879935 -3879935 19603332 0 19603332 21579673 0 21579673 0 21579673 PART IV, LINE 2B: AT DECEMBER 31, 2022, CHAPIN HOME HELD DEPOSITS, BELONGING TO INDIVIDUAL RESIDENTS, TOTALING $84,267. PRIVATE PAYING RESIDENTS ARE REQUIRED TO PLACE 2 MONTHS ROOM AND BOARD CHARGES IN THE RESIDENT ESCROW ACCOUNT WHICH HAD A BALANCE OF $23,246 ON DECEMBER 31, 2022. AT THE ELECTION OF THE INDIVIDUAL RESIDENT PERSONAL FUNDS ARE DEPOSITED WITH THE FACILITY TO BE USED TO MEET THE PERSONAL NEEDS OF THE RESIDENT. AT DECEMBER 31, 2022 CHAPIN HOME HELD $61,021 IN RESIDENT PERSONAL ALLOWANCE FUNDS. PART V, LINE 4: THE ENDOWMENT FUND IS A DONOR RESTRICTED FUND REQUIRING THE ANNUAL INTEREST EARNED ON A CERTIFICATE DEPOSIT TO BE USED FOR GENERAL OPERATIONS. PART X, LINE 2: THE HOME RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE HOME HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE HOME IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIOD PERIOD TO DECEMBER 31, 2019. X X X X X 0 0 0 0 0 0 0 0 0 JENNIFER MCMANAMAN LNHA EXEC. VP & ADMINISTRATOR 229813 0 0 0 0 0 27572 0 164 0 257549 0 0 0 WILLIAM B O'HARA JD CPA CFO 195845 0 0 0 0 0 24123 0 12164 0 232132 0 0 0 GERTHA DELVA RD SUPERVISOR 146574 0 0 0 0 0 12353 0 12164 0 171091 0 0 0 VERNITA FORD RN DIRECTOR OF NURSING SERVIC 151736 0 0 0 0 0 18384 0 164 0 170284 0 0 0 CADET ERMITHE RN SUPERVISOR 154845 0 0 0 0 0 10288 0 164 0 165297 0 0 0 ERIC CHRISTENSEN RD SUPERVISOR 136148 0 0 0 0 0 11753 0 12276 0 160177 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JANET UNGER AND JENNIFER MCMANAMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 PRESENTLY, THE MEDICAL DIRECTOR IS AN INDEPENDENT CONTRACTOR AND IS RESPONSIBLE FOR MEDICAL SERVICES AT THE FACILITY. DURING 2022 THE MEDICAL DIRECTOR WAS PAID $123,500 AND RECEIVED NO OTHER BENEFITS RELATED TO HIS POSITION. NO CURRENT OR FORMER OFFICER, DIRECTOR, OR KEY EMPLOYEE OF CHAPIN HOME WAS COMPENSATED BY THE MEDICAL DIRECTOR OR HIS AFFILIATES. FORM 990, PART VI, SECTION A, LINE 6 CHAPIN HOME IS A NOT FOR PROFIT MEMBERSHIP CORPORATION FOUNDED IN 1869. THE MEMBERSHIP OF THE CORPORATION CONSISTS OF THE PERSON PRESENTLY SERVING AS MEMBERS IN GOOD STANDING. ADDITIONAL MEMBERS SHALL BE ELECTED BY MAJORITY VOTE OF THE MEMBERS. THERE SHALL BE THREE CLASSES OF MEMBERS: ACTIVE, LIFE AND HONORARY. ALL PRESENT MEMBERS OF THE CORPORATION SHALL BE CONSIDERED ACTIVE VOTING MEMBERS. ACTIVE MEMBERS SHALL BE VOTING MEMBERS. OTHER MEMBERS SHALL HAVE NO VOTING POWER BUT MAY BE HEARD AT HE DISCRETION OF THE CHAIR. LIFE MEMBERS SHALL BE PERSONS WHO CONTRIBUTE $2,500 OR MORE TO THE HOME AT ONE TIME. HONORARY MEMBERS SHALL CONSIST OF THREE CLASSES: DISTINGUISHED - PERSONS WHO HAVE RENTERED OUTSTANDING SERVICE AND/OR SUPPORT TO THE HOME AND IN RECOGNITION THEREOF HAVE BEEN ELECTED TO THE HONORAY MEMBERSHIP BY A MAJORITY VOTE OF THE BOARD OF MEMBERS AT AN ANNUAL MEETING. SUSTAINING - PERSONS WHO CONTRIBUTE $250 OR MORE ANNUALLY TO THE WORK OF THE HOME. CONTRIBUTING - PERSONS WHO CONTRIBUTE $100 OR MORE ANNUALLY TO THE WORK OF THE HOME. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION HAS MEMBERS THAT ELECT THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES ELECT, FROM THEMSELVES, THE OFFICERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP APPROVES ALL DECISIONS AND ACTIONS BY THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE CFO OF THE ORGANIZATION. IT IS SENT TO AN INDEPENDENT ACCOUNTING FIRM TO REVIEW AND MAKE ANY ADDITIONAL CHANGES. AFTER THE RETURN IS FILED WITH THE IRS, THE BOARD OF DIRECTORS REVIEWS THE 990 TO APPROVE. IF ANY CHANGES ARE NEEDED FROM THE BOARD'S APPROVAL, AN AMENDMENT WILL BE MADE. FORM 990, PART VI, SECTION B, LINE 12C CHAPIN HOME HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL BOARD MEMBERS AND KEY EMPLOYEES REQUIRING DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS. TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THERE IS AN OBLIGATION FOR TRUSTEES AND KEY EMPLOYEES TO REMAIN IN COMPLIANCE WITH THIS POLICY THROUGHOUT THE YEAR. COMPLIANCE WITH THE POLICY IS MONITORED CONTINUOUSLY AT BOARD MEETINGS THROUGHOUT THE YEAR. THE POLICY IS REVIEWED ANNUALLY. IF A CONFLICT IS DISCLOSED TO THE BOARD, THE BOARD DELIBERATES ON AN APPROPRIATE RESOLUTION ON A CASE BY CASE BASIS. THE BOARD MEMBER WITH THE CONFLICT IS EXCUSED FROM VOTING ON THE APPROPRIATE ACTION CONTEMPLATED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE VICE-PRESIDENT/ ADMINISTRATOR AND CHIEF FINANCIAL OFFICER IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON THE RESULTS OF SALARY AND COMPENSATION SURVEYS PERFORMED BY INDEPENDENT ADVISORS. THE BOARD CONSIDERS OTHER FACTORS SUCH AS YEARS OF SERVICE, EXPERIENCE, PERFORMANCE IN ARRIVING AT A FINAL COMPENSATION LEVEL. THE PROCESS IS REFLECTED IN THE MINUTES OF THE BOARD MEETING. ANNUAL, COMPENSATION OF UNION FREE STAFF IS EVALUATED BY THE ADMINISTRATOR BASED ON DISCUSSIONS AND RECOMMENDATIONS WITH THE CHIEF FINANCIAL OFFICER AND DIRECTOR OF HUMAN RESOURCES. CURRENT FINANCIAL POSITION AND CURRENT FINANCIAL OUTLOOK ARE KEY DETERMINANTS. ALL OTHER EMPLOYEES ARE SUBJECT MEMBERS OF 1199 SEIU WHOSE ECONOMIC TERMS OF EMPLOYMENT ARE NEGOTIATED AND CONTAINED IN THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR INSPECTION DURING REGULAR BUSINESS HOURS AND IS POSTED ON GUIDE STAR (WWW.GUIDESTAR.ORG). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023 AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. CHAPIN HOME ALSO FILES AN ANNUAL COST REPORT WITH NEW YORK STATE DEPARTMENT OF HEALTH (RHCF-4). THIS REPORT CONTAINS VERY DETAILED FINANCIAL INFORMATION AND FINANCIAL STATEMENT DATA WITH RELATED FOOTNOTE DISCLOSURES, WHICH IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G NURSING SERVICES: PROGRAM SERVICE EXPENSES 2,605,417. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,605,417. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,510,695. MANAGEMENT AND GENERAL EXPENSES 517,157. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,027,852. THERAPY: PROGRAM SERVICE EXPENSES 1,129,958. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,129,958. GROUNDS AND MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 135,319. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135,319. DENTAL FEES: PROGRAM SERVICE EXPENSES 42,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,000. SECURITY: PROGRAM SERVICE EXPENSES 40,851. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,851. CONSULTANTS: PROGRAM SERVICE EXPENSES 7,673. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,673. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE IS COMPRISED OF TRUSTEES AND IS RESPONSIBLE FOR ENGAGING THE CERTIFIED PUBLIC ACCOUNTING FIRM FOR THE ANNUAL EXAMINATION. THROUGH THE DELEGATION OF THIS RESPONSIBILITY, THE EXECUTIVE VICE PRESIDENT AND CFO MEET WITH THE ENGAGEMENT TEAM FOR AN INTERIM AUDIT MEETING TO DISCUSS THE SCOPE OF THE AUDIT, CONCERNS AND RELATED SERVICES, AND THE FEE. AT THE CONCLUSION OF THE AUDIT THE FINANCIAL STATEMENTS ARE PRESENTED TO THE FULL BOARD OF TRUSTEES AT A SCHEDULE MONTHLY MEETING. THE ACCOUNTANTS DISCUSS AUDIT RESULTS WHICH INCLUDE THE REQUIRED COMMUNICATIONS AND ISSUANCE AND REVIEW OF THE MANAGEMENT LETTER. THIS PROCESS HAS BEEN CONSISTENTLY FOLLOWED ON AN ANNUAL BASIS. CHAPIN FOUNDATION INC 165-01 CHAPIN PARKWAY QUEENS NY 11432 112650375 SUPPORT CHARITABLE ORGANIZATIONS NY 501(C)(3) PF CHAPIN HOME FOR THE AGING 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0