2020-11-13T06:02:52-06:00 2019-12-31 390859910 BAKER TILLY US LLP 1000 COMMERCE PARK DR WILLIAMSPORT PA 17701 990 2019-01-01 161421888 UMH JGJ CORP UMH NY CORP UMHJ 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 BRIAN PICCHINI PRESIDENT AND CEO 6077756400 2020-10-16 1 JAIME L KUNTZ CPA P01272711 5703236023 2020-10-16 173.246.229.75 2020-10-16 13:23:49 ED P C6D36DD62E84D57BFE2C0E742473E6B736F84B77 AE0C272A69DD34E2EDF3B6A185DE1CF90EACE8A4 2019 2021-01-29 14:40:06Z UMH JGJ CORP BRIAN PICCHINI 10 ACRE PLACE BINGHAMTON NY 13904 13406470 0 9223 X WWW.UNITEDMETHODISTHOMES.ORG X 1992 NY A NOT-FOR-PROFIT SKILLED NURSING FACILITY OFFERING BOTH SKILLED NURSING AND REHABILITATION SERVICES. 26 26 292 57 0 0 3042 3532 12972070 13042646 8493 36568 130770 228946 13114375 13311692 0 0 0 0 7970114 7966034 0 0 0 5036268 5045680 13006382 13011714 107993 299978 8897864 9132296 6252665 6110326 2645199 3021970 X THE ORGANIZATION'S MISSION IS TO PROVIDE A WIDE RANGE OF SENIOR LIVING SERVICES WITH EXCEPTIONAL CARE AND COMPASSION. OUR VISION IS TO BE THE PROVIDER OF CHOICE IN LIFESTYLE OPTIONS FOR SENIORS. CORE VALUES INCLUDE CONCERN AND UNDERSTANDING FOR THE WHOLE PERSON, A FOCUS ON EDUCATION AND WELLNESS IN PURSUIT OF A FULL LIFE, INDEPENDENCE, DIGNITY AND A SENSE OF CONTROL FOR ALL RESIDENTS, AS WELL AS CARING AND COMPASSION IN OUR STAFF. 0 0 11526845 13271592 LICENSED SKILLED NURSING CARE SERVICES AND REHABILIATION SERVICES ARE PROVIDED TO THE RESIDENTS OF THE THE ORGANIZATION'S FACILITY. SKILLED NURSING SERVICES ARE REGULATED AND LICENSED BY FEDERAL AND STATE AUTHORITIES. DAYS OF CARE PROVIDED TO THE MEDICARE GOVERNMENT PROGRAM FOR THE ELDERLY AND THE MEDICAID GOVERNMENT PROGRAM FOR THE INDIGENT AMOUNTED TO 29,852 DAYS. PRIVATE PAY RESIDENTS AND OTHER PAYOR PROGRAM RESIDENTS REPRESENTED 12,918 DAYS OF CARE FOR TOTAL DAYS OF CARE OF 44,770. 11526845 1 0 0 1 0 0 0 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 46 0 1 292 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X BRIAN PICCHINI 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 X JOHN CROUNSE VICE CHAIRPERSON 10.00 X X 0 0 0 WILLIAM LEWIS TREASURER 2.00 X X 0 0 0 MARYANN JOHNSON SECRETARY 3.00 X X 0 0 0 ROSANNE MULLIGAN ASSISTANT SECRETARY 2.00 X X 0 0 0 WILLIAM STARR DIRECTOR 8.00 X 0 0 0 SHARON LEWIS DIRECTOR 8.00 X 0 0 0 ROBERT MONTGOMERY JR DIRECTOR 3.00 X 0 0 0 ROBERT HALL DIRECTOR 1.00 X 0 0 0 PHILLIP REID DIRECTOR 1.75 X 0 0 0 MELISSA DRABO DIRECTOR 1.00 X 0 0 0 MARGARET ANN RAY DIRECTOR 2.00 X 0 0 0 LISA LEE DIRECTOR 2.00 X 0 0 0 KENNETH SUMMERS DIRECTOR 4.00 X 0 0 0 KATHLEEN COLLING DIRECTOR 5.00 X 0 0 0 JOSEPHN COONS DIRECTOR 1.50 X 0 0 0 JANET MCCABE DIRECTOR 11.00 X 0 0 0 EMIL AUGUSTINE DIRECTOR 11.00 X 0 0 0 ELAINE SEMANSKI DIRECTOR 0.25 X 0 0 0 EDWIN BETZ DIRECTOR 8.00 X 0 0 0 DIANNE POSEGATE DIRECTOR 3.00 X 0 0 0 CHRISTINA BOYD DIRECTOR 1.00 X 0 0 0 CHARLOTTE THOMAS DIRECTOR 1.00 X 0 0 0 CATHY WILLIAMS DIRECTOR 0.50 X 0 0 0 CAROL COLEMAN DIRECTOR 5.00 X 0 0 0 BETTY STANTON DIRECTOR 2.50 X 0 0 0 ALLAN KINSMAN DIRECTOR 3.00 X 0 0 0 JIM CORSELIUS DIRECTOR - TERM ENDED 8/2019 0.00 X 0 0 0 WAYNE TRIELPIECE DIRECTOR - RESIGNED 8/2019 0.00 X 0 0 0 EVELYN LINTERN DIRECTOR - RESIGNED 2/2019 0.00 X 0 0 0 SHARON BERG CHAIRPERSON 17.00 X 0 0 0 EDWIN ROGERS ASSISTANT TREASURER 2.50 X 0 0 0 BRIAN PICCHINI PRESIDENT AND CEO 40.00 X 0 391470 19790 RONALD PATTI EXECUIVE DIRECTOR 40.00 X 84670 74377 18138 KATE CONANT ADMINSTRATOR 45.00 X 132705 0 27796 217375 465847 65724 1 0 1 0 SELECT REHABILITATION PO BOX 674102 DALLAS TX 75267 THERAPY SERVICES 794597 PHARMERICA PO BOX 409251 ATLANTA GA 303849251 PHARMACY 218417 NURSEFINDERS 1341 W MOCKINGBIRD LANE DALLAS TX 75247 NURSE AGENCY 157871 3 3532 3532 ELDERLY NURSING CARE 623000 13042646 13042646 13042646 14293 14293 104388 12665 81885 12893 22503 -228 22275 22275 OTHER REVENUE 900099 225800 225800 FLU SHOTS 900099 3146 3146 228946 13311692 13271592 0 36568 X 6363593 6053682 309911 132291 120283 12008 999329 934780 64549 470821 447456 23365 943695 943695 11087 11087 23030 23030 1773 1773 2000556 1963915 36641 598164 565727 32437 204079 204079 4361 4361 206631 206631 763193 763193 54345 54345 DIRECT FOOD PURCHASE 141513 141513 BAD DEBT EXPENSE 42544 42544 ALL OTHER 14100 3018 11082 DUES 10395 904 9491 26214 24775 1439 13011714 11526845 1484869 0 600 600 110036 309159 1138701 1450548 38894 43935 15800534 9511533 6808086 6289001 713564 827153 87983 211900 8897864 9132296 485682 629809 36173 25072 5730810 5455445 6252665 6110326 X 2645199 3021970 2645199 3021970 8897864 9132296 299978 76793 0 X X 0 1 X 1 0 X X 1 UMH NY CORP 240856145 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1773 1773 0 PART II-B, LINE 1: UMH JGJ CORP IS A MEMBER OF LEADING AGE NY AND THE NATIONAL LEADING AGE. 16.5% OF THE DUES FOR THESE ORGANIZATIONS ARE ALLOCATED TO LOBBYING. 0 1 X 713564 55770 57819 827153 744343 38184 58963 713564 1513393 109111 878160 744343 2108578 130166 725351 1513393 2323631 88650 1317 305020 2108578 0.28000 0.64000 0.08000 0 0 9750 9750 8487018 4877442 3609576 7303766 4634091 2669675 6289001 DUE TO AFFLIATES 5455445 5455445 13388713 76793 76793 13311920 -228 -228 13311692 13011942 228 228 13011714 0 13011714 PART IV, LINE 2B: FORM 990, PART X, AMOUNT ON LINE 21 RELATES TO RESIDENT TRUST FUNDS. PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUNDS ARE: FUTURE CAPITAL IMPROVEMENTS, FUTURE OPERATING COSTS AND TO ESCROW ADVANCE FEES, OVER WHICH THE BOARD RETAINS CONTROL AND MAY AT ITS DISCRETION, SUBSEQUENTLY USE FOR OTHER PURPOSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSETS -228. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSETS 228. X 0 0 0 1 0 0 0 0 0 1 0 BRIAN PICCHINI PRESIDENT AND CEO 0 311444 0 0 0 80026 0 13250 0 6540 0 411260 0 0 RONALD PATTI EXECUIVE DIRECTOR 63418 74377 0 0 21252 0 7500 0 10495 143 102665 74520 0 0 KATE CONANT ADMINSTRATOR 116921 0 0 0 15784 0 6368 0 21428 0 160501 0 0 0 PART 1, LINE 1A: THE ORGANIZATION PROVIDED ALL EMPLOYEES WITH A HOLIDAY GIFT OF $25. THE GIFT WAS WAS "GROSSED" UP USING A COMPUTATION IN ORDER TO ASSIST WITH THE POTENTIAL TAX LIABILITY. ALL PAYMENTS WERE REPORTED AS TAXABLE INCOME ON EACH EMPLOYEE'S RESPECTIVE W-2. PART I, LINE 3: AMOUNTS REPORTED ON SCHEDULE J, PART II, FOR BRIAN PICCHINI ARE PAID BY A RELATED ENTITY. ALL NINE ENTITIES ARE UNDER COMMON CONTROL AND FOLLOW THE SAME COMPENSATION PROCESS. THE BOARD OF DIRECTORS HAS ESTABLISHED A MANAGEMENT AND PERSONNEL COMMITTEE COMPRISED OF BOARD MEMBERS HAVING NO CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION AND BENEFIT MATTERS TO BE ESTABLISHED FOR ALL SENIOR EXECUTIVES EMPLOYED BY THE ORGANIZATION. THE BOARD COMMITTEE UTILIZED STUDY DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS IN ITS DELIBERATIONS. DATA HAS BEEN COMPILED USING AN INDUSTRY JOB DESCRIPTION /CLASSIFICATION COMPENSATION STUDY WHICH FOCUSES ON MULTI-ORGANIZATION, MULTI-LOCATION, MULTI-LEVEL CARE SENIOR LIVING SERVICE ORGANIZATIONS IN THE UNITED STATES FOR COMPARATIVE COMPENSATION INFORMATION WHICH IS COMPARED TO THE UNITED METHODIST HOME'S SENIOR EXECUTIVE COMPENSATION LEVELS. UNITED METHODIST HOME'S KEY EMPLOYEE AND EXECUTIVE COMPENSATION LEVELS ARE REVIEWED ANNUALLY BY THE MANAGEMENT AND PERSONNEL COMMITTEE AND ARE SUBSEQUENTLY INCORPORATED, UPON APPROVAL BY THE BOARD, INTO THE ORGANIZATION'S ANNUAL BUDGET. THESE DISCUSSIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. PART 1, LINE 4B: BRIAN PICCHINI PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THE AMOUNT DEFERRED FOR THE 2019 YEAR WAS $18,000. THIS AMOUNT HAS BEEN INCLUDED IN COLUMN B(III) AND HAS BEEN INCLUDED IN THE REPORTABLE MEDICARE WAGES FOR THE 2019 YEAR. PART I, LINE 7: THE ORGANIZATION HAS INSTITUTED A PRACTICE WHEREBY NON-FIXED PAYMENTS MAY BE MADE TO EMPLOYEES IN THE FORM OF INCENTIVE COMPENSATION PROGRAM (HEREAFTER "ICP") PAYMENTS. ICP PAYMENTS ARE BASED ON THE RESULTS OF A SCORECARD CREATED BY THE PRESIDENT & CEO, VP OF HUMAN RESOURCES, AND VP OF FINANCE IN COLLABORATION WITH OTHER MEMBERS OF THE OPERATIONAL LEADERSHIP TEAM (COLLECTIVELY "SENIOR MANAGEMENT"). THE METRICS OF THE SCORECARD ARE FOCUSED ON THE FOLLOWING AREAS: OCCUPANCY, NET OPERATING MARGIN, QUALITY, CASH FLOW, EDUCATION COMPLETION, RESIDENT ENGAGEMENT, AND TURNOVER. FOR UMH ECM CORP., UMH JGJ CORP., UMH PA CORP., AND UMH NY CORP. (WITH THE EXCEPTION OF THE COMPLETE CARE AND UMH AT HOME ENTITIES) ICP PAYOUTS WERE DETERMINED BY THE SCORECARD RESULTS OF THE SPECIFIC CAMPUS. FOR UMH MANAGEMENT SERVICES CORP., UNITED METHODIST HOMES FOUNDATION, AND COMPLETE CARE AND UMH AT HOME ( BOTH COMPLETE CARE AND UMH AT HOME ARE PART OF UMH NY CORP.), ICP PAYOUTS WERE DETERMINED BY THE SCORECARD RESULTS OF UNITED METHODIST HOMES AS A WHOLE. COMPLETE CARE AND UMH AT HOME WERE NOT INCLUDED WITH THE REST OF UMH NY CORP. FOR THE ICP DUE TO THEIR SMALL SIZE AND THEIR NATURE AS NEW OPERATIONS. BROOKS CENTER, INC., WESLEY TOWERS, INC., AND THE GRACE VIEW MANOR NURSING HOME CORPORATION DID NOT HAVE ANY EMPLOYEES DURING 2019, AND , WERE NOT ELIGIBLE FOR ANY ICP PAYOUTS. THE ICP WAS VETTED THROUGH THE MANAGEMENT AND PERSONNEL COMMITTEE AND FORMALLY APPROVED BY THE EXECUTIVE/FINANCE/AUDIT COMMITTEE. SENIOR MANAGEMENT HAS PRIMARY RESPONSIBILITY FOR DETERMINING THE REASONABLENESS OF ALL PAYMENTS BASED ON THE RESULTS OF THE SCORECARDS AS WELL AS THE AVAILABILITY OF FUNDING FOR THE ICP. THE PRESIDENT & CEO'S ICP PAYOUT STRUCTURE FOLLOWS THE GUIDELINES ESTABLISHED IN THE ICP UNLESS OTHERWISE MODIFIED BY A COMMITTEE OF THE BOARD OR THE FULL BOARD. FURTHERMORE, MEMBERS OF THE GOVERNANCE COMMITTEE CONDUCT AN ANNUAL REVIEW OF THE PRESIDENT & CEO, AND MEMBERS OF THE MANAGEMENT AND PERSONNEL COMMITTEE ARE CHARGED WITH CONSIDERATION, REVIEW, AND/OR APPROVAL OF ANY PAYMENT TO BE PAID TO THE PRESIDENT & CEO. ALL PROCEEDINGS OF THE MANAGEMENT AND PERSONNEL COMMITTEE MEETINGS ARE DOCUMENTED IN WRITTEN MINUTES AND ARE REPORTED TO THE BOARD OF DIRECTORS. PART V, LINE 2A: ALL W-2S ARE ISSUED BY UMH MANAGEMENT SERVICES CORP., EIN #16-1486032 WHICH ACTS AS THE COMMON PAYMASTER FOR ALL RELATED ENTITIES OPERATING UNDER THE BRAND NAME "UNITED METHODIST HOMES". NO W-2 FORMS HAVE BEEN ISSUED BY THIS ENTITY. FORM 990, PART V, LINE 1; FORMS 1099 FOR EACH OF THE RELATED UNITED METHODIST HOMES ENTITIES ARE ISSUED BY UMH NY CORP., FEDERAL I.D. 24-0856145, WHICH ACTS AS THE COMMON ACCOUNTS PAYABLE ARM OF THE SYSTEM. THE NUMBER REPORTED ON THIS LINE REFLECTS THE NUMBER OF FORMS 1099 FILED BY UMH NY CORP. NO FORMS 1099 HAVE BEEN FILED DIRECTLY BY THIS ENTITY. FORM 990, PART VI, SECTION A, LINE 1 UMH JGJ CORP., FEDERAL ID# 16-1421888, IS ONE OF NINE ENTITIES OF A GROUP OF BROTHER / SISTER RELATED AND AFFILIATED ORGANIZATIONS (SEE SCHEDULE R), GOVERNED BY A COMMON BOARD OF DIRECTORS. THE NINE BROTHER / SISTER RELATED ENTITIES OPERATE UNDER THE BRAND NAME "UNITED METHODIST HOMES". THE BYLAWS OF 8 OF THE ORGANIZATIONS EXCEPT FOR UNITED METHODIST HOMES FOUNDATION PROVIDE THAT THE DIRECTORS OF THE CORPORATIONS SHALL BE THE MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS OF THE 8 ORGANIZATIONS PROVIDE FOR NO MORE THAN 27 DIRECTORS, ELECTED BY THE BOARD, AND DIVIDED INTO THREE CLASSES OF NINE EACH. THIS ARRANGEMENT PROVIDES FOR THE ELECTION OF NINE DIRECTORS EACH YEAR. A DIRECTOR MAY SERVE TWO CONSECUTIVE THREE-YEAR TERMS AND MUST REMAIN OFF THE BOARD FOR ONE YEAR BEFORE BECOMING ELIGIBLE FOR AN ADDITIONAL TERM. THE BOARD MEETS FOUR TIMES PER YEAR AND THE EXECUTIVE FINANCE COMMITTEE MEETINGS ARE HELD ELEVEN TIMES PER YEAR. NO MEETINGS ARE HELD IN JULY. THE EXECUTIVE FINANCE COMMITTEE, WHEN MEETING BETWEEN BOARD MEETINGS IS AUTHORIZED TO EXERCISE ALL AUTHORITY OF THE BOARD EXCEPT TO HIRE, DISCHARGE OR FIX THE SALARY OF THE PRESIDENT / CEO, TO APPROVE THE ANNUAL BUDGET OR MODIFICATIONS THERETO RESULTING IN AN AMOUNT EXCEEDING THE TOTAL AMOUNT OF THE BUDGET OR TO COMMIT AN ENTITY TO ANY MAJOR CONSTRUCTION OR ESTABLISHMENT OF A NEW FACILTY OR THE PURCHASE, MORTGAGE OR SALE OF ANY REAL PROPERTY. SIX MEMBERS OF THE EXECUTIVE FINANCE COMMITTEE CONSTITUTE A QUORUM AND ONE OF THE SIX MEMBERS MUST BE EITHER THE CHAIRPERSON OR THE VICE CHAIRPERSON OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION USES ITS RELATED PARTY MANAGEMENT COMPANY, UMH MANAGEMENT SERVICES CORP. (SEE SCHEDULE R) ("MANAGEMENT SERVICES") TO PERFORM CENTRALIZED MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. SUCH CENTRALIZED SERVICES INCLUDE QUALITY ASSURANCE, BUILDINGS AND GROUND MANAGEMENT, HUMAN RESOURCES, EMPLOYEE BENEFITS, MARKETING AND PUBLIC RELATIONS, GROUP PURCHASING, ACCOUNTING AND FINANCIAL SERVICES, BUDGETING, INFORMATION TECHNOLOGY, INSURANCE CONTRACTING, CONTRACT REVIEW AND NEGOTIATIONS, CORPORATE COMPLIANCE, AND OTHER ADMINISTRATIVE FUNCTIONS. MANAGEMENT SERVICES AND ITS RELATED AFFILIATED ORGANIZATIONS OPERATE UNDER A BOARD POLICY OF "STRONG EXECUTIVE" MANAGEMENT. ALL HIRING, FIRING, PROMOTION, AND DEMOTION DECISIONS ARE THE RESPONSIBILITY OF THE PRESIDENT / CEO OF THE UNITED METHODIST HOMES. FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS PROVIDE THAT THE MEMBERS OF THE CORPORATION SHALL BE THE SAME PERSONS WHO SERVE AS MEMBERS OF THE BOARD OF DIRECTORS FOR UMH NY CORP. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS BY WHICH THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS, AND MANAGEMENT REVIEWED THE PREPARED FORM 990 IS AS FOLLOWS: THE BOARD DID REQUIRE THAT THE FORM 990 FOR ALL 9 BROTHER / SISTER RELATED AND AFFILIATED ORGANIZATIONS BE PREPARED FROM INFORMATION COMPILED BY INTERNAL STAFF. A DRAFT COPY OF THE FORM 990 WAS THEN PROVIDED TO THE ORGANIZATION'S MANAGEMENT, BOARD MEMBERS AND INDEPENDENT PUBLIC ACCOUNTING FIRM WITH SPECIFIC EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION. A DETAILED REVIEW OF THE FORM 990 IS CONDUCTED FOR ANY CHANGES OR CORRECTIONS. AFTER REVIEW BY ALL OF THE AFOREMENTIONED INDIVIDUALS, THE INDEPENDENT PUBLIC ACCOUNTING FIRM CONDUCTS THEIR FINAL REVIEW, SIGNS AS PAID PREPARER AND ASSISTS WITH THE ELECTRONIC SUBMISSION OF THE FORM 990. UTILIZING THIS METHODOLOGY, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO THE FORM 990 BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON ELECTION TO THE BOARD OF DIRECTORS, ALL DIRECTORS ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST FORM IN CONNECTION WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE ORGANIZATION ALSO FOLLOWS THE PRACTICE OF UPDATING OFFICERS AND DIRECTORS' CONFLICT OF INTEREST INFORMATION IN WRITING ANNUALLY. THE ASSISTANT TO THE CEO MONITORS THE DISTRIBUTION AND RECEIPT OF THE BOARD'S WRITTEN CONFLICT OF INTEREST FORMS. WHEN THE COMPLETED FORMS HAVE BEEN RECEIVED, THE ASSISTANT TO THE CEO RECORDS AND REPORTS CONFLICTS IF ANY, TO THE BOARD CHAIR AND CEO FOR THEIR REVIEW AND FURTHER ACTION. ALL BOARD MEMBERS AND EMPLOYEE PERSONNEL ARE SUBJECT TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICIES. ALL EMPLOYEES ARE REQUIRED TO ACT INDEPENDENTLY AND WITHOUT A CONFLICT OF INTEREST IN THE PERFORMANCE OF THEIR JOB DUTIES. IN ADDITION, AS PART OF THE BOARD MEMBER'S AND EMPLOYEE PERSONNEL'S TRAINING ANY POTENTIAL CONFLICT OF INTEREST PROHIBITIONS AND SITUATIONS ARE COVERED AND DISCUSSED. THE ORGANIZATION HAS ESTABLISHED AN "OVERSIGHT COMPLIANCE COMMITTEE" COMPOSED OF DIRECTORS OF THE BOARD AND STAFFED BY THE CORPORATE COMPLIANCE OFFICER AND COMPLIANCE PERSONNEL. ALL POTENTIAL CONFLICTS OF INTEREST ARE INITIALLY REVIEWED BY THE CORPORATE COMPLIANCE OFFICER, COMPLIANCE PERSONNEL AND THE MANAGEMENT COMPLIANCE COMMITTEE AND AN INITIAL DETERMINATION OF POTENTIAL CONFLICTS IS MADE. THE POTENTIAL CONFLICT OF INTEREST AND THE INITIAL DETERMINATION IS THEN REPORTED TO, AND ISCUSSED WITH THE OVERSIGHT COMPLIANCE COMMITTEE OF THE BOARD WHICH MAKES THE FINAL TERMINATION WITH REGARDS TO WHETHER A CONFLICT OF INTEREST DOES, OR DOES NOT EXIST. ANY PERSON, INCLUDING BOARD MEMBERS, OFFICERS, DIRECTORS, KEY EMPLOYEES AND / OR MANAGERS AND ALL EMPLOYEE PERSONNEL ARE PROHIBITED BY THE BOARD CONFLICT OF INTEREST POLICY FROM PARTICIPATING IN ANY TRANSACTION IN WHICH THE OVERSIGHT COMPLIANCE COMMITTEE HAS DETERMINED THAT A CONFLICT OF INTEREST EXISTS. THE OVERSIGHT COMPLIANCE COMMITTEE PROVIDES REPORTS OF ITS ACTIVITIES DIRECTLY TO THE BOARD OF THE ORGANIZATION. ANY PERSON FOUND TO HAVE KNOWINGLY VIOLATED THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS SUBJECT TO DISCIPLINARY ACTION AND / OR DISMISSAL. BOARD MEMBERS ARE GENERALLY REMINDED FROM TIME-TO-TIME AT BOARD AND COMMITTEE MEETINGS OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. BOARD AND COMMITTEE MEMBERS ARE ASKED TO DISCLOSE ANY ISSUE OR MATTER IN WHICH THEY HAVE A CONFLICT AS INDICATED ABOVE. THEY ARE ALSO ASKED TO ABSTAIN FROM VOTING ON SUCH MATTERS. EMPLOYEES ARE REMINDED ABOUT POTENTIAL CONFLICTS OF INTEREST THROUGH OUR CORPORATE AND MANDATORY TRAINING PROGRAMS. FORM 990, PART VI, SECTION B, LINE 15 ALL NINE ENTITIES ARE UNDER COMMON CONTROL AND FOLLOW THE SAME COMPENSATION PROCESS. THE BOARD OF DIRECTORS HAS ESTABLISHED A MANAGEMENT AND PERSONNEL COMMITTEE COMPRISED OF BOARD MEMBERS HAVING NO CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION AND BENEFIT MATTERS TO BE ESTABLISHED FOR ALL SENIOR EXECUTIVES EMPLOYED BY THE ORGANIZATION. THE BOARD COMMITTEE UTILIZES STUDY DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS IN ITS DELIBERATIONS. DATA HAS BEEN COMPILED USING AN INDUSTRY JOB DESCRIPTION / CLASSIFICATION COMPENSATION STUDY WHICH FOCUSES ON MULTI-ORGANIZATION, MULTI-LOCATION, MULTI-LEVEL CARE SENIOR LIVING SERVICE ORGANIZATIONS IN THE UNITED STATES FOR COMPARATIVE COMPENSATION INFORMATION WHICH IS COMPARED TO THE UNITED METHODIST HOME'S SENIOR EXECUTIVE COMPENSATION LEVELS. UNITED METHODIST HOME'S KEY EMPLOYEE AND EXECUTIVE COMPENSATION LEVELS ARE REVIEWED ANNUALLY BY THE MANAGEMENT AND PERSONNEL COMMITTEE AND ARE SUBSEQUENTLY INCORPORATED, UPON APPROVAL BY THE BOARD, INTO THE ORGANIZATION'S ANNUAL BUDGET. THESE DISCUSSIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS, ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 2: ON AN ANNUAL BASIS, THE ORGANIZATION PROVIDES A QUESTIONNAIRE TO ALL BOARD MEMBERS WHICH ADDRESSES ANY POTENTIAL BUSINESS OR FAMILY RELATIONSHIP BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES. BASED ON THE RESPONSES, THERE ARE NO FAMILY OR BUSINESS RELATIONSHIPS IDENTIFIED BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES WHICH WOULD REQUIRE DISCLOSURE ON THE FORM 990. FORM 990, PART VII: AS PREVIOUSLY DISCLOSED IN SCHEDULE O, THE BOARD OF DIRECTORS IS A COMMON BOARD. THE TIME SPENT AS REPORTED ON PART VII IS FOR THIS ORGANIZATION AS WELL AS THE RELATED ORGANIZATIONS REPORTED ON SCHEDULE R. FORM 990, PART IX, LINE 11G FOOD SERVICES: PROGRAM SERVICE EXPENSES 394,620. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 394,620. MAINTENANCE AND GENERAL SERVICES: PROGRAM SERVICE EXPENSES 203,409. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 203,409. LAB, THERAPY AND NURSE AGENCY SERVICES: PROGRAM SERVICE EXPENSES 1,365,886. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,365,886. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,627. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,627. ADMINISTRATIVE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,014. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,014. BROOKS CENTER INC 10 ACRE PLACE BINGHAMTON NY 13904 161446116 INACTIVE NY 501(C)(3) LINE 12A UMH NY CORP 0 THE GRACE VIEW MANOR NURSING HOME 10 ACRE PLACE BINGHAMTON NY 13904 223180239 INACTIVE NY 501(C)(3) LINE 12A UMH NY CORP 0 UNH ECM CORP 10 ACRE PLACE BINGHAMTON NY 13904 161421889 NURSING HOME NY 501(C)(3) LINE 12A UMH NY CORP 0 UMH MANAGEMENT SERVICES CORP 10 ACRE PLACE BINGHAMTON NY 13904 161486032 MANAGEMENT SERVICES PA 501(C)(3) LINE 12A UMH NY CORP 0 UMH NY CORP 10 ACRE PLACE BINGHAMTON NY 13904 240856145 NURSING AND RESIDENT SERVICES NY 501(C)(3) LINE 10 N/A 0 UMH PA CORP 10 ACRE PLACE BINGHAMTON NY 13904 223266577 NURSING AND RESIDENT SERVICES PA 501(C)(3) LINE 12A UMH NY CORP 0 UNITED METHODIST HOMES FOUNDATION 10 ACRE PLACE BINGHAMTON NY 13904 161401063 FOUNDATION NY 501(C)(3) LINE 12A UMH NY CORP 0 WESLEY TOWERS INC 10 ACRE PLACE BINGHAMTON NY 13904 237095034 INACTIVE PA 501(C)(3) LINE 12A UMH NY CORP 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0