WESLEY GARDENS CORPORATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: WESLEY GARDENS CORPORATION (EIN 22-3139841)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-15
IRS object ID: 202113199349319131
Schema version: 2020v4.1
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	2021-11-15T15:04:21-06:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	161131146	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BONADIO & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	171 SULLYS TRAIL	AddressLine1Txt
City	PITTSFORD	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14534	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	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)
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	BARRY PALATAS	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	5852412131	PhoneNum
Signature	2021-11-15	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BARRY	PersonFirstNm
Person Last	PALATAS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KELLEY DEMONTE	PreparerPersonNm
PTIN	P01382609	PTIN
Phone	5853811000	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	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	$10,107,291	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTP://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	5	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	153	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$1,151,772	CYContributionsGrantsAmt
PY Program Service Revenue	$13,122,308	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,127,260	CYProgramServiceRevenueAmt
PY Investment Income	$55,082	PYInvestmentIncomeAmt
CY Investment Income	-$169,680	CYInvestmentIncomeAmt
PY Other Revenue	$368,387	PYOtherRevenueAmt
CY Other Revenue	$5,827,939	CYOtherRevenueAmt
PY Total Revenue	$13,545,777	PYTotalRevenueAmt
CY Total Revenue	$9,937,291	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	$7,580,460	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,408,835	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,355,822	PYOtherExpensesAmt
CY Other Expenses	$4,737,384	CYOtherExpensesAmt
PY Total Expenses	$14,936,282	PYTotalExpensesAmt
CY Total Expenses	$9,146,219	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,390,505	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$791,072	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,100,948	TotalAssetsBOYAmt
Total Assets EOY	$7,199,668	TotalAssetsEOYAmt
Total Liabilities BOY	$11,125,964	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,525,051	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$4,025,016	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$3,325,383	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	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$7,386,989	ExpenseAmt
Revenue	$3,423,893	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	$7,386,989	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	153	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GEDALIAH WIELGUS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
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 (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ROBERT MADDAMMA
DIRECTOR (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0
DAVID OLIVEIRI
SECRETARY (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0	Yes (X)
LAWRENCE BELLE
DIRECTOR (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0
ROBERT W JONES III
PRESIDENT / CEO (THROUGH 12/2020)	39.00	Yes (X)	$441,437	$0	$0	Yes (X)
WARREN WELCH
CHAIRMAN OF THE BOARD (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0	Yes (X)
ROBERT LEWIS
DIRECTOR (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0
KATHY KING-GRISWOLD
TREASURER (THROUGH 12/2020)	0.30	Yes (X)	$0	$0	$0	Yes (X)
JACK SHELBY
CHAIRMAN OF THE BOARD (BEGINNING 12/2020)	0.30	Yes (X)	$0	$0	$0	Yes (X)
GEDALIAH WIELGUS
SECRETARY/TREASURER (BEGINNING 12/2020)	0.30	Yes (X)	$0	$0	$0	Yes (X)
ARI GRINSPAN
PRESIDENT	39.00	Yes (X)	$0	$0	$0	Yes (X)
PINNY FASKA
DIRECTOR	0.30	Yes (X)	$0	$0	$0
BARRY PALATAS
CFO	0.30	Yes (X)	$139,416	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$580,853	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CENTERS BUSINESS OFFICE	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4770 WHITE PLAINS ROAD	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10470	ZIPCd

Field	Value	IRS element (for citing)
Services	ACCOUNTING SERVICES	ServicesDesc
Compensation	$293,600	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,151,772	GovernmentGrantsAmt
Total Contributions	$1,151,772	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SKILLED NURSING CARE	Desc
Business	623000	BusinessCd
Total Revenue Column	$3,127,260	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,127,260	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,127,260	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$320	TotalRevenueColumnAmt
Exclusion	$320	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$170,000	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$170,000	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$170,000	TotalRevenueColumnAmt
Exclusion	-$170,000	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
INSURANCE PROCEEDS	900099	$5,531,306	$0	$5,531,306
MEDICAID PRIOR ADJUSTMENT	900099	$276,499	$276,499
MISC.	900099	$20,134	$20,134

Field	Value	IRS element (for citing)
Other Revenue Total	$5,827,939	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,937,291	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,423,893	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$5,361,626	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,534,892	TotalAmt
Program Services	$2,620,572	ProgramServicesAmt
Management And General	$914,320	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$873,943	TotalAmt
Program Services	$647,893	ProgramServicesAmt
Management And General	$226,050	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,577	TotalAmt
Management And General	$35,577	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$218,681	TotalAmt
Program Services	$46,541	ProgramServicesAmt
Management And General	$172,140	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$12,981	TotalAmt
Management And General	$12,981	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$272,246	TotalAmt
Program Services	$259,884	ProgramServicesAmt
Management And General	$12,362	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$215,580	TotalAmt
Program Services	$205,879	ProgramServicesAmt
Management And General	$9,701	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,040	TotalAmt
Program Services	$993	ProgramServicesAmt
Management And General	$47	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$264,675	TotalAmt
Program Services	$256,735	ProgramServicesAmt
Management And General	$7,940	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$780,921	TotalAmt
Program Services	$757,493	ProgramServicesAmt
Management And General	$23,428	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$404,055	TotalAmt
Program Services	$383,852	ProgramServicesAmt
Management And General	$20,203	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BAD DEBT EXPENSE	$1,053,489	$1,053,489
PURCHASED SERVICES	$951,645	$641,205	$310,440
OTHER DIRECT EXPENSES	$234,419	$234,419
NYS CASH RECEIPTS ASSES	$185,035	$185,035

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$107,040	TotalAmt
Program Services	$92,999	ProgramServicesAmt
Management And General	$14,041	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,146,219	TotalAmt
Program Services	$7,386,989	ProgramServicesAmt
Management And General	$1,759,230	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

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

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,446,218	BOYAmt
EOY	$1,618,964	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$46,950	BOYAmt
EOY	$119,519	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$21,469,077	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,760,654	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,233,975	BOYAmt
EOY	$4,708,423	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$373,805	BOYAmt
EOY	$295,483	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,100,948	BOYAmt
EOY	$7,199,668	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,563,723	BOYAmt
EOY	$4,686,326	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$223,459	BOYAmt
EOY	$287,874	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$4,020,894	BOYAmt
EOY	$3,688,037	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,317,888	BOYAmt
EOY	$1,862,814	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,125,964	BOYAmt
EOY	$10,525,051	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	-$4,025,016	BOYAmt
EOY	-$3,325,383	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$4,025,016	BOYAmt
EOY	-$3,325,383	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,100,948	BOYAmt
EOY	$7,199,668	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$791,072	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$91,439	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	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	$50,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$45,852	CurrentTaxYearMinus3YearsAmt
Current Tax Year	$1,151,772	CurrentTaxYearAmt
Total	$1,247,624	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,988,295	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,051,541	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,416,642	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,122,308	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,127,260	CurrentTaxYearAmt
Total	$60,706,046	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,038,295	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,097,393	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,416,642	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,122,308	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,279,032	CurrentTaxYearAmt
Total	$61,953,670	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	$61,953,670	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$109	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$66,933	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$55,082	CurrentTaxYearMinus1YearAmt
Current Tax Year	$320	CurrentTaxYearAmt
Total	$122,444	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$109	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$66,933	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$55,082	CurrentTaxYearMinus1YearAmt
Current Tax Year	$320	CurrentTaxYearAmt
Total	$122,444	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$489,654	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$114,661	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$147,809	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$368,387	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,827,939	CurrentTaxYearAmt
Total	$6,948,450	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,528,058	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,212,054	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$13,631,384	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,545,777	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,107,291	CurrentTaxYearAmt
Total	$69,024,564	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.89760	PublicSupportCY509Pct
Public Support PY509	0.97770	PublicSupportPY509Pct
Investment Income CY	0.00180	InvestmentIncomeCYPct
Investment Income PY	0.00160	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)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,590,914	OtherCostOrOtherBasisAmt
Depreciation	$5,564,497	DepreciationAmt
Book Value	$4,026,417	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,364,098	OtherCostOrOtherBasisAmt
Depreciation	$10,965,660	DepreciationAmt
Book Value	$398,438	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$254,065	OtherCostOrOtherBasisAmt
Depreciation	$230,497	DepreciationAmt
Book Value	$23,568	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,708,423	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
ACCRUED PENSION EXPENSE	$7,609
DUE TO THIRD PARTY PAYORS	$85,608
LINE OF CREDIT	$1,250,000
DUE TO AFFILIATES	$356,231
INTEREST RATE SWAP LIABILITY	$163,366

Field	Value	IRS element (for citing)
Total Liability	$1,862,814	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$10,107,291	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$10,107,291	RevenueSubtotalAmt
Other Revenues Not Included	-$170,000	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$170,000	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,937,291	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,146,219	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$9,146,219	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,146,219	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	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.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON PROPERTY, PLANT AND EQUIPMENT -170,000.

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	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	ROBERT W JONES III	PersonNm
Title	PRESIDENT / CEO (THROUGH 12/2020)	TitleTxt
Base Compensation Filing Org	$292,447	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$14,550	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$134,440	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$441,437	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$88,500	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

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 PRIOR YEARS, THE BURKE GROUP, AN INDEPENDENT COMPENSATION CONSULTANT, PRESENTED A WRITTEN ANALYSIS TO THE COMPENSATION COMMITTEE. THIS ANALYSIS INCLUDED A REVIEW OF THE SALARIES OF THE CEO'S IN NEW YORK FOR SKILLED NURSING FACILITIES OF SIMILAR SIZE AND REVENUE TO WESLEY GARDENS. THIS INFORMATION WAS USED TO DETERMINE CEO ROBERT JONES III COMPENSATION AND PAID TIME OFF. THIS HAD BEEN PRESENTED TO THE COMPENSATION COMMITTEE 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 (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.
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, ROCHESTER, NEW YORK 14607-1545; OR BY CALLING THE ORGANIZATION DIRECTLY AT (585) 241 - 2131.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUATION OF INTEREST RATE SWAP CONTRACT -91,439.
FORM 990, PART XII, LINE 2:	AT THE TIME THE 990 WAS FILED, THE 12/31/2020 AUDIT WAS SUBSTANTIALLY COMPLETE WITH EXPECTED REPORT DATE OF 11/22/2021.
FORM 990, PART XII, LINE 2C:	NO CHANGES SINCE PRIOR YEAR.

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
3 UPTON PARK	ROCHESTER	NY	14607	161190284	CONDUCT FUNDRAISING ACTIVITIES FOR THE BENEFIT OF OTHERS	NY	501(C)(3)	LINE 11	N A	0
THE WESLEY GROUP DBA WESLEY COMMUNITY
3 UPTON PARK	ROCHESTER	NY	14607	222874483	PROVIDE SERVICES TO SENIOR CITIZENS	NY	501(C)(3)	LINE 12B, II	N A	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd