2019-11-08T09:27:20-06:00 2018-12-31 WithumSmithBrown PC 200 Jefferson Park Suite 400 Whippany NJ 079811070 990 2018-01-01 133524533 EGER HEALTH CARE & REHABILITATION CENTER % GARRY DE LEEUWERK EGER 7189893020 140 MEISNER AVENUE Staten Island NY 10306 GARRY DE LEEUWERK SR VP FINANCE/CFO 2019-11-07 true Scott J Mariani P00642486 9738989494 24.46.8.18 22006220193125000000 2019-11-08 P 0E7AA6D09474FC827FC900BEE833A570B2ABBB6B E926C70AB8A2860FCD2544200DB02949754B0C60 2018 2020-01-14 16:20:31Z DAVID ROSE 140 MEISNER AVENUE STATEN ISLAND NY 10306 53063349 false 9386 X WWW.EGER.ORG X 1997 NY THE ORGANIZATION PROVIDES SKILLED NURSING AND OTHER RELATED HEALTHCARE AND OTHER RELATED HEALTHCARE SERVICES TO THE ELDERLY OF STATEN ISLAND, NEW YORK AND ITS SURROUNDING AREA REGARDLESS OF ABILITY TO PAY. 24 24 788 140 0 9905 1545299 1456835 47402048 51168611 181418 76398 371976 360792 49500741 53062636 0 0 0 0 39281328 39338890 0 0 0 12037501 13071464 51318829 52410354 -1818088 652282 32277080 32229607 26320473 25714276 5956607 6515331 X EGER HEALTH CARE AND REHABILITATION CENTER, A LEADER IN CARE AND SERVICES TO POST-ACUTE, LONG TERM, CHRONICALLY ILL AND RESIDENTS RECEIVING END OF LIFE CARE, STRIVES TO REMAIN RESPONSIVE TO THE DIVERSE NEEDS OF STATEN ISLAND AND THE NEIGHBORING COMMUNITIES REGARDLESS OF ABILITY TO PAY AND SEEKS TO PROVIDE A SAFE, CARING PLACE FOR PEOPLE TO LIVE AND WORK DESIGNED TO ENHANCE QUALITY OF LIFE FOR ALL USING LUTHERAN VALUES AS OUR ANCHOR. false false 46867490 0 51168611 EXPENSES INCURRED IN OPERATING A 378 BED SKILLED NURSING FACILITY AND PROVIDING CARE AND SERVICE TO POST-ACUTE, LONG TERM, CHRONICALLY ILL AND RESIDENTS RECEIVING END OF LIFE CARE REGARDLESS OF ABILITY TO PAY. 46867490 true true false true false false false false true false true false true false true true true 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 40 0 true 788 true true true false false false false false false false false false false false X 24 24 false false false false true true true true true false false true true true true true true true false false NY X GARRY DE LEEUWERK 7189893020 140 MEISNER AVENUE STATEN ISLAND NY 10306 X PATRICIA TOOKER CHAIR - TRUSTEE 1.0 0.0 X X 0 0 0 REV CRAIG A MILLER VICE CHAIR (1/1-5/31)-TRUSTEE 1.0 0.0 X X 0 0 0 DONALD THORSEN VICE CHAIR (EFF. 6/1)-TRUSTEE 1.0 0.0 X X 0 0 0 KAREN MULLANEY SEC. (1/1-5/31) - TRUSTEE 1.0 0.0 X X 0 0 0 CAROLE LARSEN SEC. (eff 6/1/18) - TRUSTEE 1.0 0.0 X X 0 0 0 MICHAEL O'CONNOR PHD TREASURER - TRUSTEE 1.0 0.0 X X 0 0 0 GALE BELLAFIORE TRUSTEE 0.5 0.0 X 0 0 0 KENNETH W BULCROFT TRUSTEE 0.5 0.0 X 0 0 0 JANE DEFAZIO TRUSTEE 0.5 0.0 X 0 0 0 CHARLES A DEMARCO MD TRUSTEE 0.5 0.0 X 0 0 0 ANTHONY I GIACOBBE TRUSTEE 0.5 0.0 X 0 0 0 REV GARY GRINDELAND TRUSTEE 0.5 0.0 X 0 0 0 ROBERT HASTEDT TRUSTEE (EFF. 4/29/18) 0.5 0.0 X 0 0 0 WILLIAM C HEMING JR TRUSTEE 0.5 0.0 X 0 0 0 LESLIE B KASEGRANDE TRUSTEE 0.5 0.0 X 0 0 0 CHARLES LAGANGA TRUSTEE 0.5 0.0 X 0 0 0 LILLIAN LAGAZZO TRUSTEE 0.5 0.0 X 0 0 0 CATHERINE MARY LYNN TRUSTEE 0.5 0.0 X 0 0 0 PETER A MANISCALCO TRUSTEE 0.5 0.0 X 0 0 0 PETER MONTANTI TRUSTEE 0.5 0.0 X 0 0 0 CRAIG PHILLIPS TRUSTEE 0.5 0.0 X 0 0 0 CYNTHIA ROBERTI TRUSTEE 0.5 0.0 X 0 0 0 REV JOHN PETER SARAKA TRUSTEE 0.5 0.0 X 0 0 0 CYNTHIA STUEN PHD TRUSTEE 0.5 0.0 X 0 0 0 DOM R FAMULARI TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 THOMAS S GALLO TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 BRIGITTE HERMANN TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 LEONOR MENDEZ TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 REV ARTHUR PETTERSEN TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 KAREN REED TRUSTEE (TERMED 4/29/18) 0.5 0.0 X 0 0 0 DAVID ROSE PRESIDENT/CEO 55.0 0.0 X 324800 0 41776 GARRY DE LEEUWERK SENIOR VP FOR FINANCE/CFO 55.0 0.0 X 230355 0 21737 MICHAEL PAGANO ASSOCIATE ADMINISTRATOR 55.0 0.0 X 181398 0 37087 EILEEN DRISCOLL SENIOR VICE PRESIDENT 55.0 0.0 X 161788 0 17484 VIENNA PROFETA SENIOR VP FOR DEVELOPMENT 55.0 0.0 X 157744 0 17178 DONNA SEMINARA MD MEDICAL DIRECTOR 20.0 0.0 X 149109 0 5063 SADIJA KOCIC DEPARTMENT DIRECTOR 55.0 0.0 X 135146 0 27576 1340340 0 167901 22 false true false MORRISON MANAGEMENT SPECIALISTS 400 NORTHRIDGE ROAD SUITE 600 ATLANTA GA 30350 FOOD SERVICE 2894108 CLEAN-TEX 1420 EAST LINDEN AVENUE LINDEN NJ 07036 LAUNDRY 378391 morrison community works 400 NORTHRIDGE ROAD SUITE 600 ATLANTA GA 30350 housekeeping 271362 patient care associates 1414 halstead avenue MAMORONEK NY 10543 medical 137646 guardian consulting services 3333 new hyde park road suite 202 NEW HYDE PARK NY 11042 CONSULTING 130035 5 170246 1233289 53300 1456835 NET PATIENT SERVICE REVENUE 623000 49858099 49858099 OTHER PROGRAM RELATED REVENUE 900099 1310512 1310512 51168611 57246 57246 0 0 12900 713 12187 0 12187 12187 19152 0 19152 19152 19152 0 0 0 0 0 0 0 0 0 CAFETERIA 722514 348605 348605 348605 53062636 51168611 437190 0 0 0 0 618668 549439 69229 0 26313620 23344910 2968710 2473020 2200988 272032 7846094 6983024 863070 2087488 1857864 229624 313409 275800 37609 111392 98025 13367 91118 80184 10934 12075 10626 1449 0 0 1287892 1133346 154546 0 429049 377563 51486 0 0 925453 814399 111054 14243 12534 1709 0 0 415080 415080 0 1380479 1380479 1031959 908124 123835 NYS ASSESSMENT EXPENSE 1790203 1790203 0 0 PRESCRIPTIONS/MED. SUPPLIES 1579812 1390235 189577 0 DIETARY FOOD/GUEST MEALS 1412214 1242748 169466 0 REPAIRS AND MAINTENANCE 385327 339088 46239 0 1891759 1662831 228928 52410354 46867490 5542864 0 X 9369 9369 1357671 1825266 0 0 7894497 9020206 0 0 0 0 0 0 236356 243172 1103862 1094536 64371765 49035619 15733775 15336146 0 0 0 0 5502403 4053429 0 0 439147 647483 32277080 32229607 10451433 9918567 0 0 0 0 0 0 313182 186161 0 0 8794302 8025572 0 0 6761556 7583976 26320473 25714276 X 5956607 6515331 0 0 0 0 5956607 6515331 32277080 32229607 652282 -93558 X X false true X true true true X 654972 1310550 3741458 1545299 1456835 8709114 47561611 48330116 47928607 47402048 51168611 242390993 0 0 0 48216583 49640666 51670065 48947347 52625446 251100107 0 0 0 251100107 193104 31027 82856 79247 70146 456380 0 193104 31027 82856 79247 70146 456380 0 362875 677699 338672 346176 348605 2074027 48772562 50349392 52091593 49372770 53044197 253630514 0.99002 0.98942 0.00180 0.00223 X false false false false false false false false true 12075 12075 false false SCHEDULE C, PART II-B; LINE 11 THIS ORGANIZATION IS A MEMBER OF THE CONTINUING CARE LEADERSHIP COALITION AND GNYHA HEALTHCARE EDUCATION PROJECT WHICH ENGAGE IN LOBBYING EFFORTS ON BEHALF OF THEIR MEMBER ORGANIZATIONS. A PORTION OF THE DUES PAID TO THESE ORGANIZATIONS HAS BEEN ALLOCATED TO LOBBYING ACTIVITIES PERFORMED ON BEHALF OF THE ORGANIZATION. THIS ALLOCATION AMOUNTED TO $12,075 DURING 2018. false true 203180 203180 42023391 35601454 6421937 9326197 3889189 5437008 10712506 9544976 1167530 2106491 2106491 15336146 CASH & CASH EQUIVALENTS 20904 F COMMON STOCK EQUITIES 674403 F FIXED INCOME 263366 F FUND 185698 F CURRENT BOARD DESIGNATED FUND 2333 F FUND 0 F RESERVE FUND 2484337 F REST. CASH - RESIDENTS FUND 186161 F CONSTRUCTION RESERVE FUND 236227 F 4053429 0 DUE TO RELATED PARTIES 171524 DUE TO THIRD-PARTY PAYORS; CURRENT 1643064 NON-CURRENT 0 INSURANCE PAYABLE; CURRENT 975239 INSURANCE PAYABLE; NON-CURRENT 3568149 OTHER LIABILITIES 1226000 7583976 X 52969791 -93558 713 -92845 53062636 53062636 52411067 713 713 52410354 52410354 SCHEDULE D, PART IV; LINE 2B THE ORGANIZATION IS THE TRUSTEE OF FUNDS RECEIVED ON BEHALF OF VARIOUS RESIDENTS. THE ORGANIZATION HAS FIDUCIARY RESPONSIBILITY FOR THE ADMINISTRATION OF THE BANK ACCOUNT AND THE DISTRIBUTION OF THE FUNDS TO RESIDENTS. THE AMOUNT IS RECORDED ON THE BALANCE SHEET AS RESTRICTED CASH - RESIDENTS' FUNDS AND FUNDS HELD FOR RESIDENTS' LIABILITY. SCHEDULE D, PART X THE ORGANIZATION IS A SUBSIDIARY WITHIN THE EGER LUTHERAN HOMES AND SERVICES, INC., A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). THE SYSTEM'S TAX-EXEMPT PARENT ENTITY IS EGER LUTHERAN HOMES AND SERVICES, INC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM AND ITS SUBSIDIARIES FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; INCLUDING THIS ORGANIZATION; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF EGER HEALTH CARE & REHABILITATION CENTER FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED FINANCIAL STATEMENTS. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE ORGANIZATION'S 2018 AUDITED FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX PROVISIONS UNDER FIN 48 (ASC 740): EGER HEALTH CARE & REHABILITATION CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THE TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT EGER HEALTH CARE & REHABILITATION CENTER HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. EGER HEALTH CARE & REHABILITATION CENTER IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2015. SCHEDULE D, PART XI, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12: - RENTAL EXPENSES - $713. SCHEDULE D, PART XII, LINE 2D AMOUNTS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25: - RENTAL EXPENSES - $713. X false false false false false false false false false DAVID ROSE PRESIDENT/CEO 313129 0 0 0 11671 0 16028 0 25748 0 366576 0 0 0 GARRY DE LEEUWERK SENIOR VP FOR FINANCE/CFO 223322 0 0 0 7033 0 12179 0 9558 0 252092 0 0 0 MICHAEL PAGANO ASSOCIATE ADMINISTRATOR 178257 0 0 0 3141 0 9839 0 27248 0 218485 0 0 0 EILEEN DRISCOLL SENIOR VICE PRESIDENT 159062 0 0 0 2726 0 8706 0 8778 0 179272 0 0 0 VIENNA PROFETA SENIOR VP FOR DEVELOPMENT 157291 0 0 0 453 0 8400 0 8778 0 174922 0 0 0 DONNA SEMINARA MD MEDICAL DIRECTOR 147349 0 0 0 1760 0 4401 0 662 0 154172 0 0 0 SADIJA KOCIC DEPARTMENT DIRECTOR 133401 0 0 0 1745 0 7409 0 20167 0 162722 0 0 0 CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 EGER LUTHERAN HOMES AND SERVICES, INC. ("ELHS") IS THE SOLE MEMBER OF THIS ORGANIZATION. THE BOARD OF TRUSTEES OF ELHS HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS A SUBSIDIARY WITHIN EGER LUTHERAN HOMES AND SERVICES, INC.; A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). EGER LUTHERAN HOMES AND SERVICES, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE SYSTEM. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). THE EGER LUTHERAN HOMES AND SERVICES, INC. EXECUTIVE COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS FOR THE TAX-EXEMPT AFFILIATES WITHIN THE SYSTEM. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL INCLUDING, BUT NOT LIMITED TO, THE SENIOR VICE PRESIDENT FOR FINANCE/CHIEF FINANCIAL OFFICER ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION TO THE MEMBERS OF THE EGER LUTHERAN HOMES AND SERVICES, INC. EXECUTIVE COMMITTEE. FOLLOWING THE EXECUTIVE COMMITTEE'S REVIEW THE FINAL FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THIS ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION IS A SUBSIDIARY WITHIN EGER LUTHERAN HOMES AND SERVICES, INC., A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). THIS ORGANIZATION AND SYSTEM REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS AND SENIOR MANAGEMENT PERSONNEL ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION AND THE ORGANIZATION'S PRESIDENT/CHIEF EXECUTIVE OFFICER FOR REVIEW. IF NECESSARY, ANY CONFLICTS OF INTEREST ARE THEN REVIEWED AND DISCUSSED BY THE ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS A SUBSIDIARY WITHIN THE EGER LUTHERAN HOMES AND SERVICES, INC., A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). THE SYSTEM HAS AN EXECUTIVE COMMITTEE ("COMMITTEE") OF THE BOARD OF TRUSTEES. THE COMPENSATION AND BENEFITS OF THE PRESIDENT/CHIEF EXECUTIVE OFFICER ARE REVIEWED BY THE COMMITTEE TO ENSURE FAIR MARKET VALUE COMPENSATION IS PAID. WHERE APPROPRIATE, THE BOARD REVIEWS EXTERNAL COMPARABLE DATA AND SEEKS ADVICE OF THE COMMITTEE TO ENSURE TOTAL COMPENSATION OF THIS INDIVIDUAL IS REASONABLE AT FAIR MARKET VALUE. OTHER MEMBERS OF MANAGEMENT, INCLUDING, BUT NOT LIMITED TO, THESE REPORTED ON FORM 990 ARE REVIEWED BY THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND THE VICE PRESIDENT OF HUMAN RESOURCES, IN ACCORDANCE WITH JOB PERFORMANCE AND CURRENT FAIR MARKET VALUE SALARY DATA. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW YORK. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THE RELATED ORGANIZATION; NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THE ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VII, SECTION A, COLUMN B THIS ORGANIZATION IS AN AFFILIATE WITHIN EGER LUTHERAN HOMES AND SERVICES, INC.; A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). CERTAIN BOARD OF TRUSTEE MEMBERS, OFFICERS AND/OR DIRECTORS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE SYSTEM. THE HOURS SHOWN ON THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENT THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES OF OTHER RELATED ORGANIZATIONS IN THE SYSTEM, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR BOARD MEMBERS WHO RECEIVED NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF EGER LUTHERAN HOMES AND SERVICES, INC.; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART IX AND PART X In August 2016, The Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-14, "Presentation of Financial Statements of Not-For-Profit Entities" (Topic 958). The ASU amends the current reporting model for nonprofit organizations and enhances their required disclosures, including adding the requirement of liquidity disclosures. Eger Health Care & Rehabilitation Center adopted the new guidance beginning on January 1, 2018 and reclassified the prior year financial statement presentation to conform with the amendment. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS A SUBSIDIARY WITHIN EGER LUTHERAN HOMES AND SERVICES, INC.; A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). THE SYSTEM'S TAX-EXEMPT PARENT ENTITY IS EGER LUTHERAN HOMES AND SERVICES, INC. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE SYSTEM AND ITS SUBSIDIARIES FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; INCLUDING THIS ORGANIZATION; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS. IN ADDITION, AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF EGER HEALTH CARE & REHABILITATION CENTER FOR THE YEARS ENDED DECEMBER 31, 2018 AND DECEMBER 31, 2017; RESPECTIVELY. THE INDEPENDENT CPA FIRM ISSUED AN UNMODIFIED OPINION WITH RESPECT TO THE AUDITED FINANCIAL STATEMENTS. THE EGER LUTHERAN HOMES AND SERVICES, INC. AUDIT COMMITTEE HAS ASSUMED RESPONSIBILITY FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDITS OUTLINED ABOVE AND THE SELECTION OF AN INDEPENDENT AUDITOR. CORE FORM, PART XII; QUESTION 3 ORGANIZATION ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE AN AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133 AUDIT. THE EGER FOUNDATION INC 140 MEISNER AVENUE STATEN ISLAND NY 10306 237078563 FUNDRAISING NY 501(C)(3) 509(A)(2) ELHS false EGER LUTHERAN HOMES AND SERVICES INC 140 MEISNER AVENUE STATEN ISLAND NY 10306 135564936 HEALTHCARE NY 501(C)(3) 509(A)(3) NA false EGER HARBOR HOUSE INC 110 MEISNER AVENUE STATEN ISLAND NY 10306 133999654 HEALTHCARE NY 501(C)(3) 509(A)(2) ELHS false false false true true true false false false false true true false true true false false false false EGER LUTHERAN HOMES AND SERVICES INC K 122000 COST SCHEDULE R, PART V THE ORGANIZATION IS A SUBSIDIARY WITHIN EGER LUTHERAN HOMES AND SERVICES, INC.; A TAX-EXEMPT HEALTHCARE SYSTEM COMPOSED OF A NURSING HOME AND OTHER ENTITIES WHOSE PURPOSE IS TO SERVE THE COMMUNITY ("SYSTEM"). THIS ORGANIZATION ROUTINELY PAYS EXPENSES FOR VARIOUS AFFILIATES ON BEHALF OF THE SYSTEM IN THE ORDINARY COURSE OF BUSINESS. THESE RELATED PARTY TRANSACTIONS ARE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND ITS AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH QUALITY HEALTHCARE AND WELLNESS SERVICES TO THE COMMUNITIES IN WHICH THEY ARE SITUATED.