2023-03-02T15:02:23-06:00 2021-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2021-01-01 135601035 CHAPIN HOME FOR THE AGING CHAP 7187392523 165-01 CHAPIN PARKWAY QUEENS NY 11432 JENNIFER MCMANAMAN LNHA EXECUTIVE VP & ADMINISTRATOR 7187392523 2023-03-02 1 JENNIFER MCMANAMAN LNHA 999009999 GARRETT M HIGGINS P00543209 9143818900 2023-03-02 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JENNIFER MCMANAMAN LNHA 165-01 CHAPIN PARKWAY QUEENS NY 11432 15799720 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. 12 12 192 12 0 0 1467726 829053 15188569 14096826 1014623 873116 717 725 17671635 15799720 0 0 0 0 12458162 11129176 0 0 0 9620178 10337566 22078340 21466742 -4406705 -5667022 59220258 55651921 14086541 13675832 45133717 41976089 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 18407028 14096826 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 2021 WAS ONLY 125. 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. DURING 2021, THERE WERE 135 ADMISSIONS, 124 DISCHARGES, INCLUDING DEATHS. THERE WERE 45,764 RESIDENT DAYS IN 2021. 18407028 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 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 39 0 1 192 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 THERESA CLARK TREASURER 0.50 0.50 X X 0 0 0 JANET M UNGER MPA LNHA SECRETARY 0.50 0.50 X X 0 0 0 VIRGINIA BELLING RN 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 GRADITA TEAHAN TRUSTEE 0.50 0.50 X 0 0 0 KAREN DONNELLY TRUSTEE 0.50 0.50 X 0 0 0 ROSE MARIE CURLEY 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 208402 0 21906 WILLIAM B O'HARA JD CPA CFO 34.50 0.50 X 174827 0 30337 VERNITA FORD RN DIRECTOR OF NURSING SERVIC 35.00 X 156227 0 15590 ANDREW LOMBARDO DIRECTOR OF PLANT OPERATIO 35.00 X 131266 0 13576 GERTHA DELVA RN SUPERVISOR 35.00 X 141285 0 23371 ERIC CHRISTENSEN RN SUPERVISOR 35.00 X 129793 0 22522 JOCELYN CASTRO MDS COORDINATOR 35.00 X 129898 0 16630 1071698 0 143932 7 0 1 0 HEALTH CARE SERVICES GROUP 3220 TILLMAN DR SUITE 300 BENSILENT PA 19020 CLEANING AND HOUSEKEEPING 1273014 REHAB ALTERNATIVES PLLC PO BOX 75343 CHICAGO IL 60603 STAFFING AGENCY NURSES 990378 NORTHWELL HEALTH 170 E 77TH ST NEW YORK NY 10075 LABORATORY SERVICES 442342 HCT LLC 20 JERUSALUM AVE 3RD FLOOR HICKSVILLE NY 11811 STAFFING AGENCY NURSES 430862 WHITE GLOVE PLACEMENT AGENCY 89 BARTLETT STREET BROOKLYN NY 11206 TEMPORARY STAFF RN 282352 8 6034 816699 6320 829053 MEDICAID NET RESIDENT REVENUE 623000 10365822 10365822 MEDICARE NET RESIDENT REVENUE 623000 2552878 2552878 PRIVATE RESIDENT REVENUE 623000 1178126 1178126 14096826 873116 873116 MEDICAL RECORDS FEE 900099 725 725 725 15799720 14096826 0 873841 X 435472 435472 7776358 7236365 539993 711785 633489 78296 1386245 1280254 105991 819316 729191 90125 123500 123500 23944 23944 107790 107790 3629 3629 4187059 3765307 421752 173751 13808 159943 533276 533276 14000 9533 4467 354568 354568 756333 756333 370328 370328 BAD DEBT EXPENSE 872418 872418 NY CASH RECEIPTS ASSMNT 684040 684040 FOOD 593554 593554 OTHER DIRECT EXPENSES 559933 467539 92394 979443 979443 21466742 18407028 3059714 0 1758262 1459226 15106938 15062741 2537100 2159329 19949 19949 185814 154485 26550425 21763584 5299947 4786841 33752433 31419995 174700 163391 385115 425964 59220258 55651921 2225370 2386380 137323 138122 9715848 9143330 2008000 2008000 14086541 13675832 X 45072333 41914705 61384 61384 45133717 41976089 59220258 55651921 -5667022 2509394 0 X X 0 1 X 1 1 1 X 51990 66890 9475 1467726 829053 2425134 20272041 20382167 19203633 15188569 14096826 89143236 20324031 20449057 19213108 16656295 14925879 91568370 0 0 0 91568370 800438 977716 1111624 1014623 873116 4777517 800438 977716 1111624 1014623 873116 4777517 2224 787 2674 717 725 7127 21126693 21427560 20327406 17671635 15799720 96353014 0.95030 0.95480 0.04960 0.04510 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEDICAL RECORDS FEE - 2017 AMOUNT: $ 2,224. 2018 AMOUNT: $ 787. 2019 AMOUNT: $ 2,674. 2020 AMOUNT: $ 717. 2021 AMOUNT: $ 725. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3629 3629 0 PART II-B, LINE 1: DURING 2021, 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 2021 MEMBER DUES PAID FOR IN 2021 WAS USED IN FURTHERANCE INFLUENCING LEGISLATION FOR THE BENEFIT OF ITS MEMBERS. APPLYING THE ASSOCIATION'S 2021 DUE TO THE 2021 LOBBYING PERCENTAGE RESULTED IN THE FOLLOWING AMOUNTS USED FOR 2021 LOBBYING ACTIVITY: CONTINUING CARE LEADERSHIP COALITION (CCLC) $105 LEADING AGE OF NEW YORK ASSOCIATION $2,124 SOUTHERN NEW YORK ASSOCIATION $1,400 ____________ TOTAL $ 3,629 0 1 X 61394 6 61400 61384 10 61394 61384 12 12 61384 61384 5 5 61384 61384 23 23 61384 1.00000 0 0 9600 9600 22643457 18422334 4221123 3897368 3341250 556118 4786841 PAYCHECK PROTECTION PROGRAM LOAN 2008000 2008000 X 18309114 2509394 2509394 15799720 0 15799720 21466742 0 21466742 0 21466742 PART IV, LINE 2B: AT DECEMBER 31, 2021, CHAPIN HOME HELD DEPOSITS, BELONGING TO INDIVIDUAL RESIDENTS, TOTALING $137,122. PRIVATE PAYING RESIDENTS ARE REQUIRED TO PLACE 2 MONTHS ROOM AND BOARD CHARGES IN THE RESIDENT ESCROW ACCOUNT WHICH HAD A BALANCE OF $39,170 ON DECEMBER 31, 2021. 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, 2021 CHAPIN HOME HELD $98,952 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, 2018. X X X X X 0 0 0 0 0 0 0 0 0 JENNIFER MCMANAMAN LNHA EXEC. VP & ADMINISTRATOR 208402 0 0 0 0 0 20923 0 983 0 230308 0 0 0 WILLIAM B O'HARA JD CPA CFO 174827 0 0 0 0 0 18171 0 12166 0 205164 0 0 0 VERNITA FORD RN DIRECTOR OF NURSING SERVIC 156227 0 0 0 0 0 14696 0 894 0 171817 0 0 0 GERTHA DELVA RN SUPERVISOR 141285 0 0 0 0 0 11928 0 11443 0 164656 0 0 0 ERIC CHRISTENSEN RN SUPERVISOR 129793 0 0 0 0 0 11070 0 11452 0 152315 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 2021 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 CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 4,820. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,820. DENTAL FEES: PROGRAM SERVICE EXPENSES 44,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,000. GROUNDS AND MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 216,713. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 216,713. NURSING SERVICES: PROGRAM SERVICE EXPENSES 1,126,321. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,126,321. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,285,865. MANAGEMENT AND GENERAL EXPENSES 421,752. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,707,617. SECURITY: PROGRAM SERVICE EXPENSES 5,384. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,384. THERAPY: PROGRAM SERVICE EXPENSES 1,082,204. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,082,204. 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