2017-11-14T17:01:34-06:00 2016-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2016-01-01 133623808 ISABELLA GERIATRIC CENTER INC ISAB 2123429200 515 AUDUBON AVENUE NEW YORK NY 10040 ROCCO MELIAMBRO VP OF FINANCE/INTERIM CEO 2123429200 2017-11-13 1 GARRETT M HIGGINS P00543209 9143818900 2017-11-13 65.51.112.58 2017-11-13 13:42:49 ES P C63E204139530C7A73D948D9DBE25A8631A7AD1B C63E204139530C7A73D948D9DBE25A8631A7AD1B 2016 2017-02-10 21:41:12Z ROCCO MELIAMBRO 515 AUDUBON AVENUE NEW YORK NY 10040 112164951 0 X ISABELLA.ORG X 1991 NY ISABELLA GERIATRIC CENTER, INC. IS A SUCCESSOR TO ISABELLA HOME NURSING HOME, INC., ESTABLISHED IN 1970 DURING A PERIOD OF SUBSTANTIAL GROWTH FOR THE ORGANIZATION, AND THE TRANSFORMATION IN LONG TERM CARE FOR THE ELDERLY, LED BY ISABELLA'S PHILOSOPHY OF PROVIDING A CONTINUUM OF CARE FOR FRAIL AND ELDERLY IN OUR COMMUNITY. THE CENTER EVOLVED FROM A 125-BED INFIRMARY FOR THE AGED TO A MULTI-LEVEL CARE FACILITY SERVING OVER 700 RESIDENTS. TODAY, THE CENTER HAS GROWN INTO A LARGE COMPLEX OF DIVERSE PROGRAMS AND SERVICES DESIGNED TO PROMOTE HEALTH AND INDEPENDENCE, OFFERED ON ITS OWN CAMPUS AND IN THE COMMUNITY AT LARGE. IN ADDITION TO A 705-BED NURSING HOME, THE CENTER OFFERS SENIOR HOUSING, ADULT DAY HEALTH CARE, SHORT AND LONG TERM REHABILITATION, AND A VARIETY OF COMMUNITY PROGRAMS DESIGNED TO HELP OLDER ADULTS REMAIN HEALTHY WHILE LIVING AT HOME. 12 12 1277 285 0 0 6288005 5926805 97345006 100796755 525743 158428 641187 598707 104799941 107480695 92118 82078 0 0 66564169 69399477 90750 111726 111726 35643584 38993534 102390621 108586815 2409320 -1106120 78495817 78919359 62744179 64120644 15751638 14798715 X THE CORPORATION IS A SUCCESSOR TO A NOT FOR PROFIT NURSING HOME THAT WAS ESTABLISHED IN 1970 TO PROVIDE SKILLED NURSING HOME SERVICES TO ELDERLY AND DISABLED ADULTS REGARDLESS OF THEIR FINANCIAL STATUS AND ABILITY TO PAY. ISABELLA GERIATRIC CENTER'S MISSION IS TO PROVIDE QUALITY CARE THROUGH DIVERSE PROGRAMS DESIGNED TO PROMOTE HEALTH AND INDEPENDENCE WITHIN AND BEYOND OUR WALLS. 0 0 92031328 82078 97154513 COMPRISES A 707 BED SKILLED NURSING FACILITY OFFERING 24 HOUR SKILLED CARE SERVICES AND SPECIALIZED CARE IN AN ENVIRONMENT DESIGNED TO PROMOTE HEALTH AND INDEPENDENCE AND PERSONALIZED, RESIDENT-CENTERED CARE. ISABELLA OFFERS PERSONALIZED, REHABILITATION SERVICES FOR THOSE REQUIRING SHORT-STAY SUB-ACUTE CARE. ISABELLA'S REHABILITATION PROGRAM ENCOURAGES INDEPENDENCE AND A RAPID AND SAFE RETURN HOME. ISABELLA'S PALLIATIVE CARE PROGRAM OFFERS COMFORT AND SUPPORT TO RESIDENTS WHO MAY BE LIVING WITH A SERIOUS OR CHRONIC ILLNESS. OUR PALLIATIVE CARE TEAM WORKS WITH THE RESIDENT AND FAMILY TO PROVIDE AN INDIVIDUALIZED PROGRAM THAT WILL OFFER RELIEF FROM PAIN AND OTHER DEBILITATING SYMPTOMS. ISABELLA OFFERS A SAFE, CARING ENVIRONMENT FOR ADULTS AT ALL STAGES OF DEMENTIA OR ALZHEIMER'S DISEASE. OUR THERAPEUTIC PROGRAMS MAKE THE MOST OF EACH INDIVIDUAL'S PHYSICAL AND COGNITIVE ABILITIES, IMPARTING A SENSE OF SECURITY AND SELF-ESTEEM. WE OFFER SPECIALIZED VENTILATOR AND RESPIRATORY CARE, THE OBJECTIVE OF WHICH IS TO GRADUALLY WEAN RESIDENTS FROM THE NEED FOR FULL-TIME VENTILATION. WORKING CLOSELY WITH ISABELLA'S REHABILITATION SERVICES, RESIDENTS ARE ENCOURAGED TO DO EXERCISES THAT MAY HELP THEM USE OXYGEN MORE EFFICIENTLY. THE NUMBER OF NEW ADMISSIONS APPROXIMATED 1,230 IN 2016, OF WHICH APPROXIMATELY 630 WERE SAFELY DISCHARGED BACK HOME. THE NURSING HOME PROVIDED APPROXIMATELY 253,000 DAYS OF CARE, OF WHICH 82% WERE MEDICAID-ELIGIBLE. 1368684 1591562 ADULT DAY HEALTH CARE PROVIDES PERSONALIZED HEALTH CARE, RECREATION AND SOCIAL ACTIVITIES FOR ADULTS WITH ON-GOING MEDICAL NEEDS WHO LIVE AT HOME.ADULT RESIDENTS OF MANHATTAN AND THE BRONX WHO ARE OVER 18, UNDER A DOCTOR'S CARE AND FUNCTIONALLY LIMITED ARE ELIGIBLE TO JOIN THE PROGRAM. OUR PARTICIPANTS HAVE RANGED FROM THEIR MID-THIRTIES TO OVER 100 YEARS OF AGE.WE WELCOME ADULTS WITH ALZHEIMER'S DISEASE AND DEMENTIA; PARKINSON'S DISEASE; DIABETES; CARDIAC CONDITIONS; RESPIRATORY AILMENTS; VISION AND HEARING IMPAIRMENTS; HIV; MENTAL HEALTH AND OTHER CHRONIC CONDITIONS.WE PROVIDE:- ROUND TRIP TRANSPORTATION TO AND FROM HOME - A HOT BREAKFAST AND LUNCH - A FULL RANGE OF SKILLED NURSING SERVICES, REHABILITATION THERAPY AND MEDICATION MANAGEMENT - AN ARRAY OF THERAPEUTIC RECREATION AND SOCIAL ACTIVITIES - PASTORAL CARE OUR FIRST-RATE NURSING STAFF WILL ATTEND TO EACH PERSON'S HEALTH NEEDS AND STAY IN TOUCH WITH FAMILY MEMBERS, CAREGIVERS AND THE PRIMARY PHYSICIAN. AMONG OUR MANY SERVICES, WE OFFER:- SKILLED NURSING- MEDICATION MANAGEMENT- INDIVIDUAL MEDICAL CARE PLANNING - POST STROKE MANAGEMENT - PAIN MANAGEMENT - WOUND CARE AND DRESSING CHANGES - DIABETES MANAGEMENT - DIABETIC FOOT CARE - PHYSICAL, OCCUPATIONAL AND/OR SPEECH THERAPY - PSYCHOLOGICAL COUNSELING - OTHER SERVICES AS NEEDED 295299 2050680 INDEPENDENT LIVING PROVIDES SUBSIDIZED BOARD AND CARE STUDIO AND ONE-BEDROOM APARTMENTS FOR ADULTS 62 OR OLDER. RENT INCLUDES TWO MEALS PER DAY, UTILITIES, BASIC CABLE TV, RECREATION ACTIVITIES, 24-HOURS SECURITY AND TRANSPORTATION. SUPPORTIVE SERVICES ARE ALSO AVAILABLE. IN 2016, THIS PROGRAM SERVICED 82 RESIDENTS OF THE AVERAGE AGE OF 86. 93695311 1 1 0 1 0 0 0 0 1 0 1 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 89 0 1277 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X ROCCO MELIAMBRO 2123429200 515 AUDUBON AVENUE NEW YORK NY 10040 HILA RICHARDSON PHD CHAIR 0.50 1.00 X X 0 0 0 HOWARD S BERLINER VICE CHAIR (THRU 01/14/16) 0.10 0.50 X X 0 0 0 JOHN T GREEN VICE CHAIR 0.50 1.00 X X 0 0 0 ALEXANDER BALKO TREASURER (THRU 03/23/16) 0.10 0.50 X X 0 0 0 JAY TALBOT TREASURER 0.50 1.00 X X 0 0 0 CAROLINE M JACOBS SECRETARY 0.50 1.00 X X 0 0 0 MARK LIPTON PHD IMMEDIATE PAST CHAIR 0.50 1.00 X 0 0 0 TARA CORTES MEMBER 0.50 1.00 X 0 0 0 ANN WYATT MEMBER 0.50 1.00 X 0 0 0 MSGR GERALD T WALSH MEMBER 0.50 1.00 X 0 0 0 RICHARD B HARDING JR MEMBER 0.50 1.00 X 0 0 0 RAFAEL LANTIGA MD MEMBER 0.50 1.00 X 0 0 0 TIA POWELL MD MEMBER 0.50 1.00 X 0 0 0 RYAN E REID MEMBER (THRU 06/10/16) 0.10 0.50 X 0 0 0 STEVEN NEWMAN MEMBER 0.50 1.00 X 0 0 0 MARK KATOR PRESIDENT/CEO 30.00 5.00 X 644800 0 37126 ROCCO MELIAMBRO CFO/VP OF FINANCE 30.00 5.00 X 338954 0 22877 DAVID EMANUEL MD VP MEDICAL DIRECTOR 35.00 X 272321 0 37126 HOPE MILLER VP CARE SERVICES 35.00 X 219156 0 34671 JOHN ZEISS VP - OPERATIONS 35.00 X 271521 0 37126 EILEEN CASEY VP - HUMAN RESOURCES 35.00 X 209785 0 19733 GREG FORTIN VP - CIO 35.00 X 199241 0 30078 MARIAM PAUL DIRECTOR OF NURSING 35.00 X 184243 0 32800 ELLEN HARNETT VP - RISK MGMT & QUALITY 35.00 X 245975 0 21116 ANTOINE ABED PHYSICIAN 35.00 X 199667 0 0 LAURA M HERNANDEZ HOME CARE ADMINISTRATOR 35.00 X 207771 0 35518 CAROLE STOLL SR. DIRECTOR-REVENUE MGMT. 35.00 X 173126 0 32924 MARC MEDICO DIRECTOR OF FINANCE 35.00 X 184096 0 33393 ROBERT MICHAEL DIRECTOR OF FACILITIES 35.00 X 160402 0 8020 3511058 0 382508 50 0 1 0 THERADYNAMICS PHYSICAL REHABILITATION 3871 SEDGWICK AVENUE BRONX NY 10463 PHYSICAL THERAPY 4042907 RN EXPRESS 71 WEST 23RD STREET 1622 NEW YORK NY 10010 NURSING STAFFING 813190 CASSENA CARE MANAGEMENT SERVICES 225 CROSSWAYS PARK DR WOODBURY NY 11797 HEALTHCARE SERVICES 648750 ULTRACARE OF MANHATTAN 800 2ND AVE 905 NEW YORK NY 10017 RESPIRATORY THERAPY 585036 CROTHALL HEALTHCARE INC 800 SECOND AVE SUITE 905 NEW YORK NY 10017 HOME HEALTH CARE SERVICES 516726 19 290586 4462948 1173271 5926805 MEDICAID REVENUE 623000 64595316 64595316 MEDICARE REVENUE 623000 22266395 22266395 OTHER PATIENT REVENUE 623000 9001415 9001415 PRIVATE PATIENT REVENUE 623000 4933629 4933629 100796755 197232 197232 34086 42956 -8870 -8870 -8870 4602496 4641300 -38804 -38804 -38804 CAFETERIA INCOME 900099 287320 287320 PARKING LOT REVENUE 900099 208528 208528 GIFT SHOP & BEAUTY PARLOR 900099 45360 45360 66369 66369 607577 107480695 100796755 0 757135 82078 82078 2858649 217043 2641606 45064406 40067086 4997320 4312252 3975251 337001 11078371 10121175 957196 6085799 5489760 596039 622206 622206 428595 10442 418153 209890 209890 7787 7787 111726 111726 41516 41516 10453009 9116715 1336294 223808 223808 4858173 3887055 971118 829546 364389 465157 3744988 3523819 221169 161910 86675 75235 49502 12801 36701 261005 122357 138648 5305233 5305233 886966 886966 NYS ASSESSMENT 4523248 4523248 LEGAL SETTLEMENT 2000000 2000000 MEDICATIONS 1264552 1264552 MEDICAL SUPPLIES 1047457 1047457 2074143 1855969 218174 108586815 93695311 14779778 111726 1821793 1478157 4757621 4325246 3128799 813515 15146772 14369048 177413 184187 3332984 3390884 133004074 108242365 24320300 24761709 6242394 6477119 354979 453530 19212762 22665964 78495817 78919359 20331154 24534232 1193267 1109974 34114809 35091849 7104949 3384589 62744179 64120644 X 15682242 14768801 69396 29914 15751638 14798715 78495817 78919359 X -1106120 192679 -39482 X X 0 1 X 1 1 1 X 2632788 2274767 2846985 6288005 5926805 19969350 106211902 106701825 99939014 97345006 100796755 510994502 108844690 108976592 102785999 103633011 106723560 530963852 0 0 0 530963852 234275 256155 242033 257603 231318 1221384 234275 256155 242033 257603 231318 1221384 572364 572884 567938 652861 607577 2973624 109651329 109805631 103595970 104543475 107562455 535158860 0.99220 0.99220 0.00230 0.00250 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2012 AMOUNT: $ 45,647. 2013 AMOUNT: $ 43,069. 2016 AMOUNT: $ 7,597. PARKING LOT INCOME - 2012 AMOUNT: $ 148,144. 2013 AMOUNT: $ 202,851. 2014 AMOUNT: $ 201,751. 2015 AMOUNT: $ 204,154. 2016 AMOUNT: $ 208,528. GIFT SHOP BEAUTY SHOP - 2012 AMOUNT: $ 81,953. 2013 AMOUNT: $ 37,351. 2014 AMOUNT: $ 38,336. 2015 AMOUNT: $ 42,019. 2016 AMOUNT: $ 45,360. VENDING MACHINE WASHING MACHINES - 2012 AMOUNT: $ 21,632. 2013 AMOUNT: $ 19,119. 2014 AMOUNT: $ 21,658. 2015 AMOUNT: $ 27,618. 2016 AMOUNT: $ 23,723. GYM REVENUE - 2012 AMOUNT: $ 20,637. 2013 AMOUNT: $ 16,496. 2014 AMOUNT: $ 14,303. 2015 AMOUNT: $ 13,314. CAFETERIA INCOME - 2012 AMOUNT: $ 254,351. 2013 AMOUNT: $ 253,998. 2014 AMOUNT: $ 278,006. 2015 AMOUNT: $ 300,852. 2016 AMOUNT: $ 287,320. MEDICAL RECORD ABSTRACTS - 2014 AMOUNT: $ 13,884. 2015 AMOUNT: $ 24,117. 2016 AMOUNT: $ 24,370. REBATES - 2015 AMOUNT: $ 40,787. 2016 AMOUNT: $ 10,679. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 7787 7787 0 PART II-B, LINE 1: COST ARE INCURRED AS PART OF DUES PAID TO NURSING HOME INDUSTRY ORGANIZATIONS. 0 1 X 1619572 1619572 94870309 78518088 16352221 2354320 1887260 467060 33235824 27837017 5398807 924049 924049 24761709 CASH-RESIDENT TRUST FUNDS 1109974 INTEREST IN NET ASSETS OF ISABELLA FOUNDATION, INC. 29914 DUE FROM AFFILIATES 8295025 SECURITY DEPOSITS 118234 DUE FROM THIRD PARTY PAYORS 12466684 MISCELLANEOUS RECEIVABLES 561088 OTHER ASSETS 85045 22665964 DUE TO THIRD-PARTY PAYORS 1248679 UNION HEALTH & WELFARE PAYABLE 2103487 OTHER LIABILITIES 32423 3384589 X 106977060 192679 42956 235635 106741425 41516 697754 739270 107480695 107890501 42956 42956 107847545 41516 697754 739270 108586815 PART IV, LINE 2B: RESIDENTS' FUNDS ARE USED TO ACCOUNT FOR FUNDS HELD BY THE GERIATRIC CENTER ON BEHALF OF RESIDENTS. SUCH FUNDS REPRESENT LIVING ALLOWANCES RECEIVED BY RESIDENTS FROM THE STATE OF NEW YORK, AS WELL AS OTHER RESIDENT FUNDS DEPOSITED WITH THE GERIATRIC CENTER FOR SAFEKEEPING. THESE FUNDS ARE DISBURSED BY THE GERIATRIC CENTER AT THE REQUEST OF, OR ON BEHALF OF, RESIDENTS FOR THEIR PERSONAL USE. PART X, LINE 2: MANAGEMENT IS REQUIRED TO REVIEW AND DETERMINE IF THERE ARE UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND APPLY A THRESHOLD OF MORE-LIKELY THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE WAS NO MATERIAL IMPACT TO THE GERIATRIC CENTER'S ACCOMPANYING FINANCIAL STATEMENTS AS A RESULT OF APPLYING THE MORE-LIKELY THAN-NOT THRESHOLDS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 42,956. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS PROVISION FOR BAD DEBTS TO PART IX 697,754. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 42,956. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS PROVISION FOR BAD DEBTS TO PART IX 697,754. X X X X X 1 KEELYN MULVEY & ASSOCIATES 51 FOREST AVENUE 140 OLD GREENWICH CT 06870 GRANTWRITING 0 885625 111726 773899 885625 111726 773899 NY 1 UNITED HOSPITAL FUND OF NEW YORK 1411 BROADWAY NEW YORK NY 10018 131562656 501(C)3 12500 GENERAL SUPPORT VISITING NURSE SERVICE OF NY 1070 EAST 70TH STREET NEW YORK NY 10018 133189926 501(C)3 10000 GENERAL SUPPORT MJHS HOSPICE & PALLATIVE CARE INC 440 NINTH AVENUE NEW YORK NY 10001 133438643 501(C)3 16000 GENERAL SUPPORT NORTHWELL HEALTH 300 COMMUNITY DRIVE MANHASSET NY 11030 113418133 501(C)3 7500 GENERAL SUPPORT 4 0 PART I, LINE 2: ALL SOLICITATIONS ARE ACCOMPANIED BY THE ORGANIZATIONS' LITERATURE DESCRIBING THE NATURE OF THE SOLICITATION. IN MANY CASES, ISABELLA IS PARTICIPATING IN THE EVENT AS A PROGRAM CONTRIBUTOR. THESE ORGANIZATIONS ARE KNOWN AS ACTIVE IN THE COMMUNITY FOR MANY YEARS AND ARE PARTNERS IN THE PROVISION OF SOCIAL EDUCATIONAL OR HEALTH SERVICES IN THE COMMUNITY. X X X X 0 0 0 0 0 0 0 0 0 MARK KATOR PRESIDENT/CEO 644800 0 0 0 0 0 13250 0 23876 0 681926 0 0 0 ROCCO MELIAMBRO CFO/VP OF FINANCE 338954 0 0 0 0 0 13250 0 9627 0 361831 0 0 0 DAVID EMANUEL MD VP MEDICAL DIRECTOR 272321 0 0 0 0 0 13250 0 23876 0 309447 0 0 0 HOPE MILLER VP CARE SERVICES 219156 0 0 0 0 0 10795 0 23876 0 253827 0 0 0 JOHN ZEISS VP - OPERATIONS 271521 0 0 0 0 0 13250 0 23876 0 308647 0 0 0 EILEEN CASEY VP - HUMAN RESOURCES 209785 0 0 0 0 0 10106 0 9627 0 229518 0 0 0 GREG FORTIN VP - CIO 199241 0 0 0 0 0 10182 0 19896 0 229319 0 0 0 MARIAM PAUL DIRECTOR OF NURSING 184243 0 0 0 0 0 8924 0 23876 0 217043 0 0 0 ELLEN HARNETT VP - RISK MGMT & QUALITY 245975 0 0 0 0 0 11489 0 9627 0 267091 0 0 0 ANTOINE ABED PHYSICIAN 199667 0 0 0 0 0 0 0 0 0 199667 0 0 0 LAURA M HERNANDEZ HOME CARE ADMINISTRATOR 207771 0 0 0 0 0 10649 0 24869 0 243289 0 0 0 CAROLE STOLL SR. DIRECTOR-REVENUE MGMT. 173126 0 0 0 0 0 9048 0 23876 0 206050 0 0 0 MARC MEDICO DIRECTOR OF FINANCE 184096 0 0 0 0 0 9517 0 23876 0 217489 0 0 0 ROBERT MICHAEL DIRECTOR OF FACILITIES 160402 0 0 0 0 0 8020 0 0 0 168422 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ISABELLA HOME IS THE SOLE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE CORPORATION SHALL BE APPOINTED BY THE MEMBER AT EACH ANNUAL MEETING OF THE CORPORATION. VACANCIES OCCURRING IN THE BOARD OF DIRECTORS FOR ANY REASON SHALL BE TEMPORARILY FILLED BY THE BOARD UNTIL THE NEXT ANNUAL MEETING OF THE CORPORATION AT WHICH TIME THE VACANCY SHALL BE FILLED BY THE MEMBER AND THE DIRECTORS SO ELECTED SHALL SERVE FOR THE UNEXPIRED TERM OF SAID VACANCY. FORM 990, PART VI, SECTION A, LINE 7B ANY DIRECTOR MAY BE REMOVED FROM OFFICE, WITH OR WITHOUT CAUSE, BY THE MEMBER AT AN ANNUAL MEETING OR A SPECIAL MEETING OF THE CORPORATION. NO OFFICER OR EMPLOYEE OF AN AGENCY CONTRACTING WITH THIS CORPORATION OR ANY OF ITS SUBSIDIARIES MAY SERVE AS A DIRECTOR WHILE HE/SHE IS AFFILIATED WITH THE CONTRACTING AGENCY, WITHOUT THE APPROVAL OF THREE-FOURTHS OF THE BOARD OF DIRECTORS OF THE MEMBER. THE FOLLOWING AREAS OF THE ORGANIZATION'S BY-LAWS CANNOT BE AMENDED WITHOUT THE APPROVAL OF THE MEMBER: - CHANGING THE MEMBER OF THE ORGANIZATION - CHANGING THE RULES AND REQUIREMENTS OF THE BOARD OF DIRECTORS - CHANGING THE OFFICERS OF THE ORGANIZATION - CHANGING WHICH AREAS OF THE BY-LAWS CAN BE AMENDED FORM 990, PART VI, SECTION B, LINE 11B ISABELLA GERIATRIC CENTER INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE FINANCE COMMITTEE OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED. AFTER THE FINANCE COMMITTEE'S REVIEW, THE FORM 990 WILL BE PRESENTED TO THE FULL BOARD WITH RECOMMENDATION TO APPROVE AND FILE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE; THE POLICY IS ANNUALLY UPDATED BY THE APPLICABLE PERSONS. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, A PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER CONFLICT AND MUST BE GIVEN THE OPPORTUNITY DISCLOSE ALL MATERIAL FACTS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE CORPORATION. AFTER DISCLOSURE OF THE CONFLICT AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE PERSON, THEY SHALL LEAVE THE EXECUTIVE COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE EXECUTIVE COMMITTEE MEETING, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE EXECUTIVE COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE EXECUTIVE COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL MAKE ITS RECOMMENDATION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION TO THE BOARD OF DIRECTORS OF THE CORPORATION WHO SHALL APPROVE OR DISAPPROVE THE TRANSACTION BASED ON A MAJORITY VOTE OF DISINTERESTED DIRECTORS. ANY INTERESTED DIRECTOR SHALL NOT BE PRESENT AT THE BOARD MEETING DURING WHICH THE DECISION ON THE TRANSACTION IS MADE. IF THE BOARD OR EXECUTIVE COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OR EXECUTIVE COMMITTEE DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, CONSISTENT WITH STATE LAW. THE MINUTES OF THE EXECUTIVE COMMITTEE SHALL CONTAIN THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, ANY ALTERNATIVES DISCUSSED WITH RESPECT TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND THE COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED AND THE COMMITTEE'S RECOMMENDATION TO THE BOARD OF DIRECTORS. THE MINUTES OF THE BOARD OF DIRECTORS SHALL CONTAIN THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. FORM 990, PART VI, SECTION B, LINE 15 THE ISABELLA BOARD OF DIRECTORS ESTABLISHED AN EXECUTIVE COMPENSATION REVIEW COMMITTEE SEVERAL YEARS AGO. THE COMMITTEE MEMBERS OF THE BOARD OF DIRECTORS ARE COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS AND ARE ASSIGNED TO THIS COMMITTEE BY THE BOARD CHAIR. THE COMMITTEE MEMBERSHIP IS NOT LIMITED IN NUMBERS AND MAY BE SUBJECT TO CHANGE AS DIRECTED BY THE BOARD CHAIR. THE COMMITTEE AS WELL AS THE BOARD IS COMPRISED OF INDIVIDUALS THAT ARE INDEPENDENT AND NOT EMPLOYED OR COMPENSATED BY THE ISABELLA ORGANIZATION IN ANY WAY. THE COMMITTEE OVERSIGHT IS INTENDED FOR THE PRESIDENT/CEO POSITION AS WELL AS THE VICE PRESIDENT POSITIONS. THE COMPENSATION OVERSIGHT PROCESSES INCLUDE OBTAINING A COMPREHENSIVE SALARY SURVEY FROM A HIGH QUALITY COMPENSATION CONSULTANT. THE CONSULTANT OBTAINS THE PARTICIPATION OF A REPRESENTATIVE SAMPLE OF ORGANIZATIONS COMPARABLE TO ISABELLA. THE SALARY SURVEY INCLUDES THE SALARY INFORMATION FOR THE POSITIONS THAT THE COMMITTEE PROVIDES OVERSIGHT FOR. IN ADDITION, OTHER KEY DEPARTMENT OR PROGRAM DIRECTOR POSITIONS ARE INCLUDED IN THE SURVEY IN ORDER TO PROVIDE GUIDANCE TO ISABELLA MANAGEMENT THAT COMPENSATION LEVELS ARE COMPETITIVE AND FAIR. THE SALARY SURVEY RESULTS ARE STRATIFIED TO OBTAIN SALARY LEVELS BY PERCENTILE BENCHMARKS. THE STRATIFICATION INCLUDES BOTH SALARY AND EMPLOYEE BENEFIT INFORMATION IN ORDER TO OBTAIN CLEAR COMPENSATION LEVELS. THE STRATIFIED COMPENSATION SURVEY ALLOWS FOR A RELATIVELY EASY COMPARISON PROCESS THAT IS TRANSPARENT TO COMMITTEE MEMBERS. THE LAST SURVEY WAS COMPLETED AND OBTAINED IN 2015 AND IS THEREFORE CURRENT IN ITS RELEVANCE. BASED UPON THE SURVEY, THE ISABELLA COMPENSATION LEVELS WERE DEEMED TO BE WELL WITHIN THE MIDDLE GROUND OF THE STRATIFICATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990, FORM 1023, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE ORGANIZATION ALSO FILES AN ANNUAL COST REPORT WITH THE NEW YORK STATE DEPARTMENT OF HEALTH WHICH CONTAINS FINANCIAL STATEMENTS AND RELATED NOTE DISCLOSURES. THIS COST REPORT IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST OF ISABELLA FOUNDATION INC. -39,482. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. ISABELLA HOME 515 AUDUBON AVENUE NEW YORK NY 10040 131656656 SPONSOR OF ISABELLA AFFILIATES NY 501(C)3 LINE 12B, II N/A 0 ISABELLA FOUNDATION INC 515 AUDUBON AVENUE NEW YORK NY 10040 133725701 SPONSORING PROGRAMS IN THE FIELD OF GERIATRICS THROUGH FUNDRAISING NY 501(C)3 LINE 7 ISABELLA HOME 0 ISABELLA CHILD DAY CARE SERVICES INC 515 AUDUBON AVENUE NEW YORK NY 10040 260177015 CHILD CARE SERVICES TO EMPLOYEES AND COMMUNITY MEMBERS NY 501(C)3 LINE 10 ISABELLA HOME 0 ISABELLA VISITING CARE INC 5073 BROADWAY NEW YORK NY 100341131 205898276 NYS LICENSED HOME CARE SERVICES NY 501(C)3 LINE 10 ISABELLA HOME 0 ISABELLA CARE AT HOME INC 515 AUDUBON AVENUE NEW YORK NY 10040 462071768 HEALTH CARE SERVICES NY 501(C)3 LINE 10 ISABELLA HOME 0 ISABELLA MANAGEMENT SERVICES INC 515 AUDUBON AVENUE NEW YORK NY 10040 061527388 PROVIDES MANAGEMENT SERVICES TO SENIOR LIVING CENTERS NY ISABELLA HOME C 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0