2025-01-29T11:23:51-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 135601035 CHAPIN HOME FOR THE AGING CHAP 7187392523 165-01 CHAPIN PARKWAY QUEENS NY 11432 JENNIFER MCMANAMAN LNHA EXECUTIVE VP & ADMINISTRATOR 7187392523 2025-01-29 1 1 GARRETT M HIGGINS P00543209 9143818900 2025-01-28 2023 2025-03-06 01:10:19Z JENNIFER MCMANAMAN LNHA 165-01 CHAPIN PARKWAY QUEENS NY 11432 20592208 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 11 198 10 0 0 2018094 20082 15410254 14138964 2173961 2550833 1023 342 19603332 16710221 0 0 0 0 10751695 9196923 0 0 0 10827978 16479318 21579673 25676241 -1976341 -8966020 47586675 38231524 11466862 11691319 36119813 26540205 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 21546372 0 14138964 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 2023 WAS ONLY 140. 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 51,325 RESIDENT DAYS IN 2023. 21546372 1 0 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 23 0 198 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 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 JENNIFER MCMANAMAN LNHA EXEC.VP & ADMINISTRATOR 34.50 0.50 X X 244609 0 27519 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 VIRGINIA BELLING RN TREASURER EFF. JUNE 2024 0.50 0.50 X 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 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 GRADITA TEAHAN TRUSTEE 0.50 0.50 X 0 0 0 WILLIAM B O'HARA JD CPA CFO 34.50 0.50 X 210296 0 37222 VERNITA FORD RN DIRECTOR OF NURSING 35.00 X 168391 0 19387 JOCELYN CASTRO MDS COORDINATOR 35.00 X 130323 0 14850 ERMITHE CADET RN RN SUPERVISOR 35.00 X 155302 0 11110 DARMINDRA RAMSWAMY DIRECTOR OF MAINTENCE 35.00 X 106107 0 12219 ROGER CRESPO REGISTERED NURSE 35.00 X 101225 0 11247 1116253 0 133554 7 0 1 0 HEALTH CARE SERVICES GROUP 3220 TILLMAN DR SUITE 300 BENSILENT PA 19020 HOUSEKEEPING SERVICES 3410592 REHAB ALTERNATIVES PLLC PO BOX 75343 CHICAGO IL 60603 STAFFING REHAB THER 1236289 TANDYM STAFFING 44 CANAL CENTER PLAZA 322 ALEXANDRIA VA 22314 STAFFING AGENCY 1027556 MERIDIAN NURSE RECRUITER 07 NORTHERN BLVD SUITE 405 GREAT NECK NY 11021 STAFFING AGENCY 778654 WHITE GLOVE PLACEMENT AGENCY 89 BARTLETT STREET BROOKLYN NY 11206 STAFFING AGENCY 681065 5 5976 14106 20082 MEDICAID NET RESIDENT REVENUE 623000 11371613 11371613 MEDICARE NET RESIDENT REVENUE 623000 1623626 1623626 PRIVATE RESIDENT REVENUE 623000 1143725 1143725 14138964 445711 445711 5987109 3881987 2105122 2105122 2105122 MEDICAL RECORDS FEE 900099 342 342 342 16710221 14138964 0 2551175 X 519646 519646 6040762 5547909 492853 571637 554571 17066 1264002 1136767 127235 800876 712780 88096 123500 123500 70057 70057 49564 49564 6329 6329 7608039 7114457 493582 232021 28389 203632 497885 497885 14109 9139 4970 310050 310050 637154 637154 484064 484064 FOOD 2967515 2967515 BAD DEBT EXPENSE 1917679 1917679 CASH RECEIPTS ASSESSMEN 831975 831975 LAUNDRY EXPENSES 299600 299600 429777 290617 139160 25676241 21546372 4129869 0 1424506 876657 14827008 19651605 3025614 2087915 19949 19949 43075 65648 27114489 23062667 4388721 4051822 22355690 11258621 175500 175500 1326612 43807 47586675 38231524 2814667 3675403 103225 83982 8548970 7931934 11466862 11691319 X 36058429 26478821 61384 61384 36119813 26540205 47586675 38231524 -8966020 -613588 0 X X 0 1 X 1 1 1 X 9475 1467726 829053 2018094 20082 4344430 19203633 15188569 14096826 15410254 14138964 78038246 19213108 16656295 14925879 17428348 14159046 82382676 0 0 0 82382676 1111624 1014623 873116 836937 445711 4282011 1111624 1014623 873116 836937 445711 4282011 2674 717 725 1023 342 5481 20327406 17671635 15799720 18266308 14605099 86670168 0.95050 0.94840 0.04940 0.05150 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEDICAL RECORDS FEE - 2019 AMOUNT: $ 2,674. 2020 AMOUNT: $ 717. 2021 AMOUNT: $ 725. 2022 AMOUNT: $ 1,023. 2023 AMOUNT: $ 342. 0 0 0 0 0 0 0 0 1 6329 6329 0 PART II-B, LINE 1: LEADING AGE: $1,631 SOUTHERN NY ASSOCIATION: $1,362 GNYHA: $1261 NYSHFA: $2,055 TOTAL: $6,329 0 1 X 61384 12 12 61384 61384 11 11 61384 61384 6 6 61384 61384 10 10 61384 61384 12 12 61384 0 0 9600 9600 22914525 19388647 3525878 4190364 3674020 516344 4051822 X 16096633 -613588 -613588 16710221 0 16710221 25676241 0 25676241 0 25676241 PART IV, LINE 2B: AT DECEMBER 31, 2023, CHAPIN HOME HELD DEPOSITS, BELONGING TO INDIVIDUAL RESIDENTS, TOTALING $83,982. 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, 2023. 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, 2023 CHAPIN HOME HELD $60,736 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, 2020. X X X X X 0 0 0 0 0 0 0 0 0 JENNIFER MCMANAMAN LNHA EXEC.VP & ADMINISTRATOR 244609 0 0 0 0 0 27314 0 205 0 272128 0 0 0 WILLIAM B O'HARA JD CPA CFO 210296 0 0 0 0 0 24163 0 13059 0 247518 0 0 0 VERNITA FORD RN DIRECTOR OF NURSING 168391 0 0 0 0 0 19182 0 205 0 187778 0 0 0 ERMITHE CADET RN RN SUPERVISOR 155302 0 0 0 0 0 10905 0 205 0 166412 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 2023 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 4,160,294. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,160,294. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,555,353. MANAGEMENT AND GENERAL EXPENSES 493,582. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,048,935. THERAPY: PROGRAM SERVICE EXPENSES 1,236,467. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,236,467. GROUNDS AND MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 110,149. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 110,149. DENTAL FEES: PROGRAM SERVICE EXPENSES 42,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,000. SECURITY: PROGRAM SERVICE EXPENSES 2,673. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,673. CONSULTANTS: PROGRAM SERVICE EXPENSES 7,521. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,521. 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