2023-11-02T13:12:52-05:00 2022-12-31 454051133 FREED MAXICK CPAS PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2022-01-01 222902899 IDEAL SENIOR LIVING CENTER HOUSING CORPORATION IDEA 6077867307 508 HIGH AVENUE ENDICOTT NY 13760 KAY BOLAND VICE CHAIRMAN 6077636694 2023-11-02 KAY BOLAND 999009999 0 MARY MADONIA P00405803 7168472651 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAY BOLAND 508 HIGH AVENUE ENDICOTT NY 13760 3604457 0 X WWW.NYUHS.ORG X 1988 NY 103 UNIT FACILITY TO PROVIDE HOUSING AND ASSISTED LIVING SERVICES TO THE ELDERLY. 4 2 88 2 0 0 90841 222859 3103939 3194889 147079 129979 37322 56730 3379181 3604457 0 0 0 0 2098563 2214574 0 0 0 1773614 1712042 3872177 3926616 -492996 -322159 9124283 9255365 9821506 10641375 -697223 -1386010 X SEE SCHEDULE OUHS SENIOR LIVING AT IDEAL PROVIDES SECURITY AND PEACE OF MIND TO SENIORS, OUR RESIDENTS, AND THEIR FAMILIES BY OFFERING COMPASSIONATE, PERSONALIZED CARE TO PROMOTE THE HIGHEST LEVEL OF HEALTHCARE FUNCTIONING. WE DO THIS IN A FULL CONTINUUM THAT INCLUDES HOME CARE, RESIDENTIAL, AND SKILLED NURSING SERVICES.WE ARE STEWARDS TO THE COMMUNITY AT LARGE, AND FULFILL THIS COMMUNITY NEED AS A MEMBER OF UHS. AS SUCH, WE ARE EVER MINDFUL OF OUR RESPONSIBILITY TO MANAGE OUR FINANCES TO SUSTAIN OUR ORGANIZATION. 0 0 3479009 3251619 SEE SCHEDULE OISLCHC PROVIDES HOUSING AND HEALTH & WELLNESS SERVICES TO THE ELDERLY RESIDENTS OF BROOME COUNTY AND SURROUNDING AREAS. ISLCHC INCLUDES 33 INDEPENDENT LIVING APARTMENTS, 35 ADULT CARE FACILITY BEDS, AND 35 ASSISTED LIVING PROGRAM BEDS. VARIOUS SERVICES SUCH AS MEALS, HOUSEKEEPING, ACTIVITIES PROGRAM AND SOCIAL TRANSPORTATION ARE PROVIDED TO ALL RESIDENTS TO ENHANCE THE QUALITY OF THEIR LIVES. ASSISTED LIVING PROGRAM RESIDENTS RECEIVE NURSING, THERAPY AND HOME HEALTH AND PERSONAL CARE SERVICES AS NEEDED. ISLCHC IS A MEMBER OF THE UNITED HEALTH SERVICES HEALTH CARE SYSTEM AND IS LOCATED ON THE SAME CAMPUS AS ITS SISTER COMPANY: IDEAL SENIOR LIVING CENTER, INC., A 150 BED SKILLED NURSING FACILITY.DURING 2022, APPROXIMATELY 24% OF INDEPENDENT APARTMENTS WERE LEASED TO LOW INCOME ELDERLY TENANTS. ADDITIONALLY, APPROXIMATELY 58% OF ALP ROOMS AND 24% OF ACF ROOMS WERE LEASED TO LOW INCOME ELDERLY RESIDENTS. 3479009 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 1 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 0 0 0 1 9 0 1 88 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X MARILYN BARBIERI 6077867307 508 HIGH AVENUE ENDICOTT NY 13760 X SHARON YAPLE BOARD MEMBER/CHAIR 2.00 X X 0 0 0 LILLIAN LEVY BOARD MEMBER 2.00 X 0 0 0 KAY BOLAND BOARD MEMBER/VICE CHAIR 2.00 55.00 X X 0 724570 99761 NANCY RONGO BOARD MEMBER/SECRETARY 2.00 55.00 X X 0 269900 58663 MARILYN BARBIERI DIRECTOR OF FINANCE 14.00 41.00 X 26058 78173 18738 JAMES SHADDUCK ADMINISTRATOR 3.00 52.00 X 7026 133487 20580 MICHELLE KAREDES FORMER TRUSTEE 0.00 55.00 X 0 190817 41503 CORY JACOBS FORMER EX-OFFICIO 0.00 55.00 X 0 170501 2898 MICHELE GORDON FORMER ADMINISTRATOR 0.00 55.00 X 0 182622 24587 33084 1750070 266730 0 1 1 0 AXE CONSTRUCTION SERVICES LLC 266 CORLISS AVENUE JOHNSON CITY NY 13790 CONSTRUCTION 350885 1 130231 92628 222859 ADULT CARE/ASSISTED LI 623000 2745198 2745198 APARTMENT RENT 623990 449691 449691 3194889 129979 129979 PENSION DEFINED BENEFI 900099 15510 15510 PAYROLL TAX CREDIT 900099 13994 13994 MORTGAGE INSURANCE 531390 13812 13812 13414 13414 56730 3604457 3251619 0 129979 38797 38797 1755007 1755007 54430 54430 192334 192334 174006 174006 21516 21516 509 509 33992 33992 300 300 207147 47118 160029 7896 3289 4607 234865 234865 3889 3889 243356 233788 9568 293781 293781 114154 114154 SERVICE CONTRACTS 368997 361014 7983 OPERATING EXPENSES 109993 108993 1000 INDEPENDENT MEALS 47905 47905 BAD DEBT 10800 10800 12942 5695 7247 3926616 3479009 447607 0 X 138619 275046 72830 73381 4241125 4241125 50409 49636 14777008 12647483 2007956 2129525 1435491 1177853 2486652 9124283 9255365 724102 1806729 13042 59092 6246735 5529389 2837627 3246165 9821506 10641375 X -1827697 -2268923 1130474 882913 -697223 -1386010 9124283 9255365 X -322159 -366628 X X 0 1 X 1 1 1 X 35907 36185 497042 90842 222859 882835 3680016 3562129 3170734 3103939 3251619 16768437 57757 52842 40548 37322 0 188469 3773680 3651156 3708324 3232103 3474478 17839741 0 0 0 17839741 194190 179156 163462 147079 129979 813866 194190 179156 163462 147079 129979 813866 3967870 3830312 3871786 3379182 3604457 18653607 0.95640 0.95320 0.04360 0.04680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 300 300 0 PART II-B, LINE 1: EXPENDITURE FOR LOBBYING IS A PERCENTAGE OF THE DUES TO LEADINGAGE NEW YORK (8.9%). 0 1 X 1125710 -251166 874544 1059184 66526 1125710 972469 86715 1059184 831762 140707 972469 912501 -80739 831762 0.55600 0.44400 1 0 102112 102112 10084039 8432636 1651403 1286937 1048124 238813 3303920 3166723 137197 2129525 INTEREST IN NET ASSETS OF UNITED HEALTH SERVICES FOUNDATION, INC 874544 RESIDENT FUNDS HELD IN TRUST 59092 MORTGAGE ESCROW ASSETS 1553016 2486652 DUE TO AFFILIATES 3241917 WORKER'S COMP - NON CURRENT 4904 DUE TO MEDICAID -656 3246165 X 3342491 -251166 -251166 3593657 10800 10800 3604457 4031278 115462 115462 3915816 10800 10800 3926616 PART IV, LINE 2B: ISLCHC MAINTAINS A RESIDENT TRUST FUND ACCOUNT TO HOLD PERSONAL FUNDS IN A SECURE LOCATION. THE RESIDENT TRUST FUND ACCOUNT IS ORGANIZED AS A SINGLE BANK ACCOUNT THAT INCLUDES THE FUNDS OF ALL RESIDENTS WHO HAVE CHOSEN TO USE IT. HOWEVER, EACH RESIDENT'S FINANCES ARE TRACKED SEPARATELY, AND THE RESIDENT OR THE RESIDENT'S APPOINTED FINANCIAL REPRESENTATIVE MUST APPROVE EVERY TRANSACTION. IF THE RESIDENT LEAVES THE FACILITY FOR ANY REASON OR PASSES AWAY, THE FUNDS ARE THEN RETURNED TO THE RESIDENT OR THE RESIDENT'S ESTATE. PART V, LINE 4: THE INTENDED USE OF THIS ENDOWMENT FUNDS IS TO ASSIST IDEAL HOUSING IN COVERING THE COSTS FOR LOW INCOME RESIDENTS OF THE ADULT CARE AND ASSISTED LIVING. PART X, LINE 2: THE HOUSING CORP. IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. AS OF DECEMBER 31, 2022 AND 2021, THE HOUSING CORP. DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR ANY RELATED ACCRUED INTEREST OR PENALTIES. THE TAX YEARS OPEN TO EXAMINATION BY FEDERAL AND NEW YORK STATE TAXING AUTHORITIES ARE 2019 THROUGH 2022. THE HOUSING CORP. DOES NOT ANTICIPATE ANY UNRECOGNIZED TAX BENEFITS TO CHANGE IN THE NEXT TWELVE MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INTEREST IN NET ASSETS OF UHS FOUNDATION -251,166. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBT 10,800. PART XII, LINE 2D - OTHER ADJUSTMENTS: RETIREMENT PLAN OBLIGATION CHANGES OTHER THAN NET PERIODIC BENEFIT COSTS 115,462. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBT 10,800. X X X X 0 0 0 0 0 0 0 0 0 KAY BOLAND BOARD MEMBER/VICE CHAIR 0 629157 0 95000 0 413 0 83984 0 15777 0 824331 0 0 NANCY RONGO BOARD MEMBER/SECRETARY 0 259900 0 10000 0 0 0 35727 0 22936 0 328563 0 0 MICHELLE KAREDES FORMER TRUSTEE 0 185817 0 5000 0 0 0 12948 0 28555 0 232320 0 0 MICHELE GORDON FORMER ADMINISTRATOR 0 177622 0 5000 0 0 0 12392 0 12195 0 207209 0 0 CORY JACOBS FORMER EX-OFFICIO 0 160501 0 10000 0 0 0 1708 0 1190 0 173399 0 0 JAMES SHADDUCK ADMINISTRATOR 7026 133487 0 0 0 0 73 1382 956 18169 8055 153038 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS UNITED HEALTH SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS UNITED HEALTH SERVICES, INC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 PREPARATION AND FILING IS THE RESPONSIBILITY OF THE IDEAL SENIOR LIVING CENTER HOUSING CORP'S (ISLCHC) BOARD OF DIRECTORS WHO DELEGATES THE TIMELY AND ACCURATE COMPLETION OF THE 990 TO MANAGEMENT. THE UHS FINANCE DEPARTMENT PREPARES THE 990 WHICH IS THEN REVIEWED BY THE CORPORATE CFO, THE BOARD OF DIRECTORS AND INDEPENDENT AUDITORS PRIOR TO FILING. A SUMMARY OF KEY ELEMENTS OF THE 990 IS SHARED WITH THE BOARD OF DIRECTORS FOR INFORMATION PURPOSES. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS AND KEY EMPLOYEES SUBMIT CONFLICT OF INTEREST STATEMENTS ANNUALLY WHICH ARE REVIEWED BY THE VICE CHAIR AND BOARD CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE PHILOSOPHY OF IDEAL SENIOR LIVING CENTER HOUSING CORP (ISLCHC) THAT THE EXECUTIVE STAFF BE COMPENSATED FAIRLY FOR THEIR WORK. BASE SALARY LEVELS, INCENTIVE/BONUS PROGRAMS AND BENEFIT PLANS SHALL TAKE INTO ACCOUNT THE LOCAL, REGIONAL AND NATIONAL MARKETS TO ALLOW ISLCHC TO RECRUIT, MOTIVATE, REWARD, RECOGNIZE AND RETAIN HIGHLY TALENTED EXECUTIVES WITH THE SKILL SETS REQUIRED TO FULFILL ITS MISSION CRITICAL PERFORMANCE OBJECTIVES THAT WILL LEAD TO THE ORGANIZATION'S AND SYSTEM'S SUCCESS. TO CARRY OUT THIS COMPENSATION PHILOSOPHY, UHS, INC.--THE SOLE CORPORATE MEMBER OF ISLCHC--PERFORMS HUMAN RESOURCES SERVICES FOR ISLCHC. UHS, INC. PREPARES AND RECOMMENDS ISLCHC EXECUTIVE COMPENSATION PACKAGES USING BENCHMARKS PROVIDED BY IROQUOIS HEALTHCARE ALLIANCE TO DETERMINE REASONABLE COMPENSATION LEVELS. THE ISLCHC BOARD OF DIRECTORS' EXECUTIVE COMPENSATION COMMITTEE THEN REVIEWS THE RECOMMENDATIONS TO ENSURE THE APPROPRIATENESS OF BASE SALARY, INCENTIVES, AND BENEFITS. THE COMPENSATION COMMITTEE WILL THEN MAKE ANY NECESSARY REVISIONS PRIOR TO APPROVING EXECUTIVE COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES FORM 990 AND OTHER INFORMATION REQUIRED UNDER INTERNAL REVENUE SERVICE REGULATIONS TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B THE FOLLOWING BOARD MEMBERS ARE ACTIVE ON THE IDEAL SENIOR LIVING CENTER HOUSING CORP BOARD OF DIRECTORS AND ARE EMPLOYED FULL TIME BY ONE OR MORE RELATED ORGANIZATIONS: NANCY RONGO KAY BOLAND FORM 990, PART X, LINE 11, COLUMN B MORTGAGE ESCROW BALANCE USED TO REPORT ON LINE 11 WAS MOVED TO LINE 15 PER 990 INSTRUCTION. IT IS NOT INVESTMENTS - PUBLICLY TRADED SECURITIES. FORM 990, PART X, LINE 25, COLUMN B RESIDENT SECURITY DEPOSITS IS MOVED TO LINE 21 DUE TO IT IS A CUSTODIAL ACCOUNT LIABILITY. FORM 990, PART XI, LINE 9: RETIREMENT PLAN OBLIGATION CHANGES OTHER THAN NET PERIODIC BENEFIT COST -115,462. CHANGE IN INTEREST IN TEMPORARILY RESTRICTED NET ASSETS OF UHS FOUNDATION, -251,166. FORM 990, PART XII, LINE 2C NEITHER THE PROCESS FOR THE OVERSIGHT OF THE AUDIT NOR THE PROCESS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT CHANGED DURING 2022. THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. CHENANGO MEMORIAL HOSPITAL INC 179 NORTH BROAD STREET NORWICH NY 13815 150532180 HOSPITAL NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 DELAWARE VALLEY HOSPITAL INC 1 TITUS PLACE WALTON NY 138561457 150524324 HOSPITAL NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 IDEAL SENIOR LIVING CENTER 508 HIGH AVE ENDICOTT NY 13760 222902896 SENIOR LIVING CENTER NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 PROFESSIONAL HOME CARE 601 RIVERSIDE DRIVE JOHNSON CITY NY 13790 161261977 HOME HEALTH CARE NY 501(C)(3) 10 UNITED HEALTH SERVICES INC 0 TWIN TIER HOME HEALTH CARE 601 RIVERSIDE DRIVE JOHNSON CITY NY 13790 222348211 HOME HEALTH CARE NY 501(C)(3) 10 UNITED HEALTH SERVICES INC 0 UNITED HEALTH SERVICES HOSPITALS 10-42 MITCHELL AVE BINGHAMTON NY 13903 161165049 ACUTE & OUTPATIENT SERVICES NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 UNITED HEALTH SERVICES INC 10-42 MITCHELL AVE BINGHAMTON NY 13903 222682421 PARENT COMPANY NY 501(C)(3) 10 BOARD OF DIRECTORS 0 0 0 0 1 0 0 0 0 0 1 0 1 1 1 1 1 1 0 0