2019-05-02T21:30:11-05:00 2018-09-30 350921680 CROWE LLP 175 POWDER FOREST DRIVE SIMSBURY CT 06089 990 2017-10-01 061432065 Gaylord Farm Rehabilitation Center Inc GAYL 2032842800 PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 ARTHUR TEDESCO VICE PRESIDENT AND CFO 2019-05-02 true Kristin Anderson P01231300 8606789200 2017 2019-02-21 02:37:17Z SONJA LABARBERA PO BOX 400 GAYLORD FARM ROAD WALLINGFORD CT 06492 279196 false X WWW.GAYLORD.ORG X 1999 CT RESIDENTIAL CARE HOME 3 2 0 3 0 0 86976 85375 225281 193821 0 0 312257 279196 0 0 528977 497810 0 0 79480 74141 608457 571951 -296200 -292755 0 0 2937841 3230596 -2937841 -3230596 TO PROVIDE THE NECESSARY TRANSITION FOR PATIENTS WITH ACQUIRED BRAIN INJURY, IN ORDER TO EASE THE PATIENT FROM HOSPITAL TO HOME. false false 467016 193821 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 PSHYCHOLOGY, OCCUPATIONAL AND PHYSICAL THERAPY, SPEECH AND LANGUAGE THERAPY, AND RECREATIONAL THERAPY). 467016 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 0 false false false false false false true false false false X 3 2 false true false false true true false true true false false true true true true true true false false false X X ARTHUR TEDESCO 2032842800 GAYLORD FARM ROAD WALLINGFORD CT 06492 MICHAEL HOBEN VICE CHAIR 1.0 1.0 X X 0 0 0 ROBERT LYONS JR CHAIR 1.0 2.0 X X 0 0 0 George Kyriacou President & CEO 1.0 39.0 X X 629457 0 30686 ARTHUR TEDESCO INTERIM CFO through 7/31/18. VP & CFO starting 8/1/18 1.0 39.0 X 0 0 0 629457 0 30686 0 false true false 0 85375 85375 PATIENT SERVICE REVENUE 624310 193821 193821 0 0 0 0 193821 0 0 0 0 0 0 0 0 0 279196 193821 0 0 401590 343941 57649 7040 6029 1011 58459 50067 8392 30721 26311 4410 3501 3501 0 0 23394 23394 10727 10727 803 803 1613 1613 2208 2208 24853 24853 6412 6412 Other Expense 630 630 0 0 0 0 571951 467016 104935 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2937841 3230596 2937841 3230596 X -2937841 -3230596 -2937841 -3230596 0 0 -292755 0 X false true X true false X 124756 118985 102009 86976 83375 516101 306134 417098 360729 225281 193821 1503063 0 0 0 430890 536083 462738 312257 277196 2019164 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2019164 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 430890 536083 462738 312257 277196 2019164 1 0 X DUE TO AFFILIATES 3230596 3230596 X 279196 0 0 279196 0 0 279196 571951 0 0 571951 0 0 571951 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, 2018 and 2017. The Association recognizes interest and/or penalties related to income tax matters within other operating expenses. As of September 30, 2018 and 2017, 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, 2018 and later years, including, but not limited to, the assessment of unrelated business income tax on qualified transportation fringe benefits. During March 2018, the FASB issued ASU 2018-05, "Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118" (ASU 2018-05). ASU 2018-05 codified the SEC staff issued Staff Accounting Bulletin No. 118 (SAB 118) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Act. Due to a lack of information, the Association has not yet been able to make reasonable estimates of the impact of certain elements of the Tax Act or recorded any amounts with respect those elements and has continued accounting for income taxes in accordance with ASC 740 on the basis of the income tax laws in effect immediately prior to the enactment of the Tax Act. Accordingly, the Association has elected to apply the provisions of ASU 2018-05 in their consolidated financial statements. X false true false false false false false false false George Kyriacou President & CEO 487695 0 0 0 141762 0 21312 0 9374 0 660143 0 139857 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan GEORGE KYRIACOU PARTICIPATED IN A Supplemental Nonqualified Retirement PLAN WITH THE HOSPITAL. IN CALENDAR YEAR 2017, HE RECEIVED A PAYMENT OF $139,857, AND THE HOSPITAL ALSO ACCRUED $16,118 ON HIS BEHALF. Form 990, Part VI, Line 3 Delegation of management duties Gaylord Hospital, Inc. contracted with IMA Consulting to provide managment services to the organization, and related organizations. Arthur Tedesco was an employee of IMA Consulting through 7/31/18, and performed the duties of CFO on an interim basis. As of August 1,2018, Arthur Tedesco became an employee of Gaylord Hospital, Inc. 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 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. 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