WESLEY GARDENS CORPORATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WESLEY GARDENS CORPORATION (EIN 22-3139841)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-14
IRS object ID: 202213189349316991
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-14T16:36:39-06:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HORAN MARTELLO MORRONE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	527 TOWNLINE ROAD	AddressLine1Txt
City	HAUPPAUGE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11788	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	223139841	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESLEY GARDENS CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% GEDALIAH WIELGUS	InCareOfNm
Business Name Control	WESL	BusinessNameControlTxt
Phone	5852412131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3 UPTON PARK	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	146071502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GEDALIAH WIELGUS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	5852412131	PhoneNum
Signature	2022-11-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GEDALIAH	PersonFirstNm
Person Last	WIELGUS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WAYNE I ROBINSON CPA	PreparerPersonNm
PTIN	P00190944	PTIN
Phone	6312656289	PhoneNum
Preparation	2022-11-14	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GEDALIAH WIELGUS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3 UPTON PARK	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	146071502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,692,016	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WESLEYGARDENS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1991	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	OWNS AND OPERATES A 200-BED SKILLED NURSING FACILITY THAT PROVIDES RECREATIONAL, SOCIAL,RELIGIOUS AND HEALTH SERVICES TO SENIOR CITIZENS IN THE ROCHESTER, N.Y. AREA.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	449	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$1,151,772	PYContributionsGrantsAmt
CY Contributions Grants	$4,307,322	CYContributionsGrantsAmt
PY Program Service Revenue	$3,127,260	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,181,575	CYProgramServiceRevenueAmt
PY Investment Income	-$169,680	PYInvestmentIncomeAmt
CY Investment Income	$1,233	CYInvestmentIncomeAmt
PY Other Revenue	$5,827,939	PYOtherRevenueAmt
CY Other Revenue	$201,886	CYOtherRevenueAmt
PY Total Revenue	$9,937,291	PYTotalRevenueAmt
CY Total Revenue	$14,692,016	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,408,838	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,552,815	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,737,384	PYOtherExpensesAmt
CY Other Expenses	$6,080,920	CYOtherExpensesAmt
PY Total Expenses	$9,146,222	PYTotalExpensesAmt
CY Total Expenses	$13,633,735	CYTotalExpensesAmt
PY Revenues Less Expenses	$791,069	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,058,281	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,199,668	TotalAssetsBOYAmt
Total Assets EOY	$9,417,194	TotalAssetsEOYAmt
Total Liabilities BOY	$10,525,051	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,590,878	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,325,383	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,173,684	NetAssetsOrFundBalancesEOYAmt
Mission	WESLEY GARDENS IS COMMITTED TO PROVIDING QUALITY SERVICES AT COMPETITIVE PRICES, WHILE RESPONDING TO THE CHANGING NEEDS AND PREFERRENCES OF INDIVIDUALS AND THEIR FAMILIES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$12,165,309	ExpenseAmt
Revenue	$10,383,461	RevenueAmt
Desc	WESLEY GARDENS CORPORATION PROVIDES SKILLED NURSING CARE AND REHABILITATION IN A 200-BED FACILITY LOCATED IN ROCHESTER, NEW YORK.	Desc
Total Program Service Expenses	$12,165,309	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	449	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	GEDALIAH WIELGUS	PersonNm
Phone	9176761927	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	395 PEARSALL AVE SUITE K	AddressLine1Txt
City	CEDARHURST	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11516	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
CYNTHIA REYES
NURSE MANAGER	37.5	0.0	Yes (X)	$154,362	$0	$1,514
EBONY SIMS
NURSE MANAGER	37.5	0.0	Yes (X)	$124,132	$0	$0
JACK SHELBY
CHAIRMAN	0.3	0.0		$0	$0	$0	Yes (X)	Yes (X)
GEDALIAH WIELGUS
SECRETARY/TREASURER	0.3	0.0		$0	$0	$0	Yes (X)	Yes (X)
ARI GRINSPAN
PRESIDENT	39.0	0.0		$0	$0	$0	Yes (X)	Yes (X)
PINNY FASKA
BOARD MEMBER	0.3	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$278,494	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$1,514	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	ALL AMERICAN HEALTHCARE SERVICES	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	494 BROAD ST STE 302	AddressLine1Txt
City	NEWARK	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	07102	ZIPCd

Field	Value	IRS element (for citing)
Services	HEALTHCARE SERVICES	ServicesDesc
Compensation	$162,831	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$4,307,322	GovernmentGrantsAmt
Total Contributions	$4,307,322	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ROOM AND BOARD- PVT AND OTHER	623000	$3,332,130	$3,332,130
ROOM AND BOARD- MEDICAID	623000	$4,500,425	$4,500,425
ROOM AND BOARD- MEDICARE	623000	$2,075,463	$2,075,463
ANCILLARY INCOME	623000	$241,828	$241,828
REVENUE ASSESSMENT ADD-ON	623000	$31,729	$31,729

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,181,575	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,233	TotalRevenueColumnAmt
Exclusion	$1,233	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$201,886	TotalRevenueColumnAmt
Related Or Exempt Func Income	$201,886	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$201,886	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,692,016	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,383,461	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,233	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,319,855	TotalAmt
Program Services	$5,837,753	ProgramServicesAmt
Management And General	$482,102	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$467,301	TotalAmt
Program Services	$431,652	ProgramServicesAmt
Management And General	$35,649	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$765,659	TotalAmt
Program Services	$707,250	ProgramServicesAmt
Management And General	$58,409	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$99,943	TotalAmt
Management And General	$99,943	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$76,168	TotalAmt
Management And General	$76,168	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$115,721	TotalAmt
Program Services	$48,464	ProgramServicesAmt
Management And General	$67,257	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$23,662	TotalAmt
Management And General	$23,662	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$51,329	TotalAmt
Program Services	$51,329	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$255,434	TotalAmt
Program Services	$255,434	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$59,330	TotalAmt
Program Services	$59,330	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$380,726	TotalAmt
Management And General	$380,726	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$952,144	TotalAmt
Program Services	$952,144	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$384,157	TotalAmt
Program Services	$384,157	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
CONTRACTED SERVICES	$920,211	$743,254	$176,957	$0
OTHER DIRECT EXPENSES	$80,859	$75,871	$4,988
DUES & SUBSCRIPTIONS	$5,830	$5,830
MEDICAID ASSESSMENT	$310,911	$310,911

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,364,495	TotalAmt
Program Services	$2,301,930	ProgramServicesAmt
Management And General	$62,565	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,633,735	TotalAmt
Program Services	$12,165,309	ProgramServicesAmt
Management And General	$1,468,426	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$457,279	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$1,451,935	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,618,964	BOYAmt
EOY	$3,180,244	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$119,519	BOYAmt
EOY	$393,417	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,651,841	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$17,659,890	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,708,423	BOYAmt
EOY	$3,991,951	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$88,713	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$295,483	BOYAmt
EOY	$310,934	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,199,668	BOYAmt
EOY	$9,417,194	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,686,326	BOYAmt
EOY	$5,024,172	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$287,874	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,688,037	BOYAmt
EOY	$4,489,809	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,862,814	BOYAmt
EOY	$2,076,897	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,525,051	BOYAmt
EOY	$11,590,878	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$3,325,383	BOYAmt
EOY	-$2,173,684	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,325,383	BOYAmt
EOY	-$2,173,684	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,199,668	BOYAmt
EOY	$9,417,194	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,058,281	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$93,418	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$45,852	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,151,772	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,307,322	CurrentTaxYearAmt
Total	$5,504,946	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,051,541	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,416,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,122,308	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,127,260	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,181,575	CurrentTaxYearAmt
Total	$54,899,326	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,097,393	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,416,642	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,122,308	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,279,032	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,488,897	CurrentTaxYearAmt
Total	$60,404,272	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$60,404,272	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$66,933	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$55,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$320	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,233	CurrentTaxYearAmt
Total	$123,568	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$66,933	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$55,082	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$320	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,233	CurrentTaxYearAmt
Total	$123,568	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$114,661	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$147,809	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$368,387	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,827,939	CurrentTaxYearMinus1YearAmt
Current Tax Year	$201,886	CurrentTaxYearAmt
Total	$6,660,682	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,212,054	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$13,631,384	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,545,777	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$10,107,291	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,692,016	CurrentTaxYearAmt
Total	$67,188,522	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.89903	PublicSupportCY509Pct
Public Support PY509	0.89760	PublicSupportPY509Pct
Investment Income CY	0.00184	InvestmentIncomeCYPct
Investment Income PY	0.00180	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
Agent Trustee Etc	false	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (true)	InclEscrowCustodialAcctLiabInd
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$260,000	OtherCostOrOtherBasisAmt
Book Value	$260,000	BookValueAmt

Field	Value	IRS element (for citing)
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,393,444	OtherCostOrOtherBasisAmt
Depreciation	$6,532,183	DepreciationAmt
Book Value	$861,261	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,998,397	OtherCostOrOtherBasisAmt
Depreciation	$11,127,707	DepreciationAmt
Book Value	$2,870,690	BookValueAmt

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildingsGrp
Total Book Value Land Buildings	$3,991,951	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DUE TO THIRD PARTY PAYORS	$206,249
RESIDENT SECURITY DEPOSITS	$304,303
DUE TO UPTON PARK REALTY, LLC	$1,035,000
DUE TO RELATED PARTIES	$531,345

Field	Value	IRS element (for citing)
Total Liability	$2,076,897	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$14,692,016	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$14,692,016	RevenueSubtotalAmt
Total Revenue Per Form990	$14,692,016	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,633,735	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$13,633,735	ExpensesSubtotalAmt
Total Expenses Per Form990	$13,633,735	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 2B:	FormAndLineReferenceDesc
Explanation	RESIDENTS FUNDS REPRESENT AMOUNTS HELD BY WESLEY GARDENS ON BEHALF OF THE RESIDENTS. THESE FUNDS ARE DISBURSED AT THE REQUEST OF OR ON BEHALF OF THE RESIDENTS FOR THEIR PERSONAL USE.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	CYNTHIA REYES	PersonNm
Title	NURSE MANAGER	TitleTxt
Base Compensation Filing Org	$154,362	BaseCompensationFilingOrgAmt
Nontaxable Benefits Filing Org	$1,514	NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org	$155,876	TotalCompensationFilingOrgAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3:	FormAndLineReferenceDesc
Explanation	THE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT BOARD MEMBERS. IN PRESENTED A WRITTEN ANALYSIS TO THE COMPENSATION COMMITTEE. THIS ANALYSIS NURSING FACILITIES OF SIMILAR SIZE AND REVENUE TO WESLEY GARDENS. THIS PAID TIME OFF. THIS HAD BEEN PRESENTED TO THE COMPENSATION COMMITTEE AND PRIOR YEARS, THE BURKE GROUP, AN INDEPENDENT COMPENSATION CONSULTANT, INCLUDED A REVIEW OF THE SALARIES OF THE CEO'S IN NEW YORK FOR SKILLED INFORMATION WAS USED TO DETERMINE CEO ROBERT JONES III COMPENSATION AND APPROVED ANNUALLY BY THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE ALSO UTILIZES A FINITE SET OF QUANTIFIALBE ANNUAL GOALS AND PERFORMANCE MEASURES TO DETERMINE THE AMOUNT ON ANY PERFORMANCE BONUS ATTAINED EACH YEAR.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (15 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	RELIGIOUS, AND HEALTH SERVICES TO SENIOR CITIZENS IN THE ROCHESTER, N.Y. AREA.
FORM 990, PART VI, SECTION A, LINE 6	WESLEY GARDENS' MEMBERS ARE THE DIRECTORS OF ITS PARENT COMPANY, THE WESLEY GROUP D/B/A THE WESLEY COMMUNITY.
FORM 990, PART VI, SECTION A, LINE 7A	THE WESLEY GROUP BOARD OF DIRECTORS ARE THE MEMBERS OF THE WESLEY GARDEN BOARD. THE GROUP'S DIRECTORS ARE DIVIDED INTO THREE CLASSES. THE MEMBERS ANNUALLY ELECT DIRECTORS FOR THE WESLEY GARDENS' BOARD. ANNUALLY ELECT DIRECTORS FOR THE WESLEY GARDENS' BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBERS HAVE ALL RIGHTS AND POWERS OF THE CORPORATE MEMBERSHIP CREATED BY THE LAWS OF THE STATE OF NEW YORK OR THE CERTIFICATE OF INCORPORATION OR BYLAWS OF THE CORPORATION. IN FURTHERANCE OF ITS CORPORATE PURPOSES, WESLEY GROUP SHALL HAVE ALL GENERAL POWERS ENNUMERATED IN SECTION 202 OF THE NOT-FOR-PROFIT CORPORATE LAW.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND THEN SENT TO MANAGEMENT FOR REVIEW. ONCE FORM 990 HAS BEEN REVIEWED AND ALL QUESTIONS, IF ANY, CLEARED UP, COPIES OF THE 990 ARE ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO IT BEING FILED. DIRECTORS ARE INSTRUCTED TO CONTACT THE DIRECTOR OF FINANCE WITH ANY QUESTIONS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS, OFFICERS, AND MEMBERS OF THE MANAGEMENT TEAM ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST AND DECLARATION ANNUALLY. DIRECTORS AND OFFICERS ARE ASKED AT EACH BOARD MEETING IF THERE HAVE BEEN ANY CHANGES THAT THE ORGANIZATION SHOULD BE AWARE OF. IF A CONFLICT IS IDENTIFIED, BOARD MEMBERS WOULD BE EXCUSED FROM PARTICIPATING IN DISCUSSION AND VOTING FOR ANY ITEM DEEMED RELEVANT TO THEIR CONFLICT. THE POLICY IS ALSO MONITORED AND ENFORCED THROUGH OBSERVATIONS AND WHISTLEBLOWING.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS / CEO EVALUATION COMPENSATION COMMITTEE CONSISTS OF 4 BOARD MEMBERS WHO ARE APPROVED ANNUALLY TO SERVE ON THE COMMITTEE. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS ACCOMPLISHMENTS AND SETS GOALS FOR THE CEO. AN INDEPENDENT COMPENSATION CONSULTANT PROVIDES A COMPETITVE WAGE ANALYSIS AND RECOMMENDATIONS FOR THE CEO AND OTHER EXECUTIVE POSITIONS. THE CEO IS RESPONSIBLE FOR THE ANNUAL REVIEW AND FINAL COMPENSATION FOR WESLEY'S EXECUTIVES.
FORM 990, PART VI, SECTION C, LINE 19	THE CORPORATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, FORM 990 AS WELL AS THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT 3 UPTON PARK, WESLEY GARDENS CORPORATION 22-3139841 ROCHESTER, NEW YORK 14607-1545; OR BY CALLING THE ORGANIZATION DIRECTLY AT (585) 241 - 2131.
FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS	CHANGE IN VALUATION OF INTEREST RATE SWAP CONTRACT = $93,418.
FORM 990, PART XII, LINE 2C	NO CHANGES SINCE PRIOR YEAR.
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:BAD DEBT TOTAL EXPENSES:1130040 PROGRAM SERVICES:1130040
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:SUPPLIES TOTAL EXPENSES:482494 PROGRAM SERVICES:482494
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:CONSULTING FEES TOTAL EXPENSES:570081 PROGRAM SERVICES:570081
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:IRS PENALTIES TOTAL EXPENSES:62565 MANAGEMENT AND GENERAL:62565
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:LEASED EQUIPMENT TOTAL EXPENSES:119315 PROGRAM SERVICES:119315

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
UPTON FOUNDATION INC DBA FRIENDS OF
WESLEY - 16-1190284 3 UPTON PARK	ROCHESTER	NY	14607	161190284	FUNDRAISING	NY	501(C)(3)	LINE 11	NA	false
THE WESLEY GROUP DBA WESLEY COMMUNITY
3 UPTON PARK	ROCHESTER	NY	14607	222874483	PROVIDE SERVI	NY	501(C)(3)	LINE 12B,II	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd