2021-07-22T12:00:44-05:00 2020-09-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2019-10-01 061432065 Gaylord Farm Rehabilitation Center Inc GAYL 2032842800 PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 ARTHUR TEDESCO VICE PRESIDENT AND CFO 2021-07-22 true Kim Scifres P01316095 5023263996 2019 2022-09-23 18:48:47Z SONJA LABARBERA PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 259195 false X WWW.GAYLORD.ORG X 1999 CT RESIDENTIAL CARE HOME 3 2 10 2 0 0 77062 116548 149745 142647 0 0 226807 259195 0 0 459440 478148 0 0 73771 72601 533211 550749 -306404 -291554 0 0 3537000 3828554 -3537000 -3828554 TO PROVIDE THE NECESSARY TRANSITION FOR PATIENTS WITH ACQUIRED BRAIN INJURY, IN ORDER TO EASE THE PATIENT FROM HOSPITAL TO HOME. false false 448419 0 142647 GAYLORD FARMS REHABILITATION CENTER, INC., DOING BUSINESS AS THE TRAURIG HOUSE, RECEIVED LICENSURE TO OPERATE AS A RESIDENTIAL CARE HOME ON MAY 5, 1999. THE LOUIS D. TRAURIG TRANSITIONAL LIVING CENTER (TRAURIG HOUSE) IS A FREE STANDING FOUR BEDROOM HOME ON THE WALLINGFORD CAMPUS OF GAYLORD HOSPITAL. OPEN SINCE 1999, IT OFFERS A TRANSITIONAL LIVING PROGRAM FOR 8 ADULTS. THE GOALS OF THE REINTEGRATION PROCESS FOR ADULTS WITH BRAIN INJURY ARE TO ACQUIRE THE BASIC SKILLS OF INDEPENDENT LIVING, TO REGAIN THE NECESSARY SKILLS FOR REENTERING THE COMMUNITY AND TO DEVELOP A WIDER RANGE OF VOCATIONAL OPTIONS. TO BE CONSIDERED FOR ADMISSION, A PERSON SHOULD HAVE A HISTORY OF ACQUIRED BRAIN INJURY (INCLUDING STROKE AND OTHER NEUROLOGICAL DIAGNOSES), BE MEDICALLY STABLE AND BE ABLE TO BENEFIT FROM REHABILITATION. PROGRAM ELEMENTS INCLUDE COGNITIVE RETRAINING, FUNCTIONAL ACADEMICS, PSYCHOTHERAPY, COMMUNITY ACTIVITES, COMMUNICATION SKILLS, INDEPENDENT LIVING SKILLS, SOCIAL WORK AND CASE MANAGEMENT, AND A FULL RANGE OF OTHER THERAPIES (INCLUDING PSYCHOLOGY, OCCUPATIONAL AND PHYSICAL THERAPY, SPEECH AND LANGUAGE THERAPY, AND RECREATIONAL THERAPY). 448419 true true false false false false false false false false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 10 false false false false false false false false false false false false X 3 2 false false false false true true false true true false false true true true true true true true false false X ARTHUR TEDESCO 2032842800 GAYLORD FARM ROAD WALLINGFORD CT 06492 CONNOR DOLAN CHAIR 1.0 2.0 X X 0 0 0 KIM HEALEY VICE CHAIR Starting 12/17/19 1.0 1.0 X X 0 0 0 ROBERT LYONS JR CHAIR thru 12/17/19 1.0 2.0 X X 0 0 0 SONJA LABARBERA PRESIDENT & CEO 1.0 39.0 X X 0 407309 51332 ARTHUR TEDESCO VP & CFO 1.0 39.0 X 0 334288 169 0 741597 51501 0 false true false 0 76873 39675 116548 PATIENT SERVICE REVENUE 624310 142647 142647 0 0 0 0 142647 0 0 0 0 0 0 0 0 0 259195 142647 0 0 397132 334323 62809 6962 5861 1101 43673 36765 6908 30381 25576 4805 2098 2098 0 0 24896 24896 11784 11784 623 623 1824 1824 22929 22929 7184 5230 1954 Other Expense 1263 1263 0 0 0 0 550749 448419 102330 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3537000 3828554 3537000 3828554 X -3537000 -3828554 -3537000 -3828554 0 0 -291554 0 X false true X true false X 102009 86976 83375 77062 116548 465970 360729 225281 193821 149745 142647 1072223 0 0 0 462738 312257 277196 226807 259195 1538193 0 0 0 0 0 0 97009 81976 80375 72062 71873 403295 97009 81976 80375 72062 71873 403295 1134898 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 462738 312257 277196 226807 259195 1538193 0.7378 1.0 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE TO AFFILIATES 3828554 3828554 X 259195 0 0 259195 0 0 259195 550749 0 0 550749 0 0 550749 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Association is a not-for-profit corporation as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and is exempt from federal and state income taxes on related income pursuant to Section 501(a) of the Code. GRS is a not-for-profit captive insurance company organized under the laws of the Cayman Islands. The Association accounts for uncertain tax positions with provisions of FASB ASC 740, "Income Taxes" which provide a framework for how companies should recognize, measure present and disclose uncertain tax positions in their consolidated financial statements. The Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Association does not have any uncertain tax positions as of September 30, 2020 and 2019. The Association recognizes interest and/or penalties related to income tax matters within other operating expenses. As of September 30, 2020 and 2019, the Association did not record any penalties or interest associated with uncertain tax positions. The Association's prior three tax years are open and subject to examination by the Internal Revenue Service. On December 22, 2017, the government of the United States of America enacted comprehensive income tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act"). The Tax Act made broad and complex changes to the tax code that are applicable to the Association's year ended September 30, 2020 and 2019 and later years, including, but not limited to, the assessment of unrelated business income tax on qualified transportation fringe benefits. The elements of the Tax Act have had no impact to the Associations's income taxes, and the Association has recognized no unrelated business taxable income as a result of the legislation and subsequent guidance provided by the IRS. The Association continues to account for income taxes in accordance with ASC 740, and has determined that no unrecognized tax benefits or liabilities exist as of September 30, 2020 and 2019, respectively. false true false false false false false false false SONJA LABARBERA PRESIDENT & CEO 0 349063 0 57801 0 445 0 40099 0 11233 0 458641 0 0 ARTHUR TEDESCO VP & CFO 0 331260 0 163 0 2865 0 0 0 169 0 334457 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation PLEASE SEE RESPONSE TO FORM 990, PART VI, LINE 15A IN SCHEDULE O. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Gaylord Hospital Executives eligible to participate in supplemental executive retirement plan (SERP) are defined in the SERP plan documents. The SERP was established to provide additional retirement benefits to ensure reasonable market competitive benefits and to attract and retain talented, experienced executives. The following person constructively received a deferral to the supplemental executive retirement plan (SERP) in 2019. This deferral is included in schedule J, Part II, Column (C). Sonja LaBarbera - $35,800. There were no payments made during 2019. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES Gaylord Farm Rehabilitation Center, Inc does not have any other compensated officers or key employees, therefore, this question has been answered "no" in accordance with the Form 990 instructions. Form 990, Part VI, Line 6 Classes of members or stockholders THERE IS ONE SOLE MEMBER OF THE CENTER, GAYLORD FARM ASSOCIATION, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE MEMBER HAS THE POWER TO ELECT THE BOARD OF DIRECTORS OF THE CENTER. THE MEMBER HAS OTHER RIGHTS, POWERS AND PRIVILEGES USUALLY OR BY LAW ACCORDED TO THE MEMBERS OF A NONSTOCK NON-PROFIT CORPORATION Form 990, Part VI, Line 11b Review of form 990 by governing body A MEETING IS HELD WITH THE AUDIT COMMITTEE AND SENIOR MANAGEMENT TO REVIEW THE 990. AFTER THIS REVIEW IS COMPLETE, A COMPLETE COPY IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy ANY CONFLICT OF INTEREST SITUATION MUST BE DISCLOSED TO THE BOARD OF DIRECTORS OF THE ASSOCIATION OR THE COMPLIANCE OFFICER IMMEDIATEDLY AND SUCH DIRECTOR, OFFICER OR EMPLOYEE WITH A CONFLICT OF INTEREST WILL BE REQUIRED TO REFRAIN FROM PARTICIPATING IN ANY DISCUSSION OR ACTION CONCERNING SUCH CONFLICTED SITUATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official GAYLORD HAS CONTRACTED WITH SIBSON CONSULTING TO PERFORM A TOTAL COMPENSATION REVIEW OF THE CEO. THIS PROCESS WILL BE DONE EVERY OTHER YEAR FOR THE AFOREMENTIONED POSITION. A REPORT WILL BE MADE BY THE VICE PRESIDENT OF HUMAN RESOURCES TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY FOR THEIR ENDORSEMENT AND APPROVAL. THE LAST COMPENSATION REVIEW OCCURRED IN NOVEMBER OF 2019 . Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2c THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND AUDIT OVERSIGHT HAS NOT CHANGED SINCE THE PRIOR YEAR. Form 990 Part V IRS Filings and Tax Compliance, Line 2a Employees working at Gaylord Farms Rehabilitation Center, Inc. are paid for through the Gaylord Hospital, Inc. payroll system. All dollars and associated benefits are allocated to the Rehabilitation Centers Expenses. 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