2015-11-12T09:41:48-06:00 2014-12-31 Charles A Barragato & Co LLP 950 Third Avenue - 20th FL New York NY 10022 990 2014-01-01 300164277 HealthAlliance Senior Living Corp d/b/a Woodland Pond at New Paltz % STEVEN HAAS HEAL 8459436024 396 Broadway Kingston NY 12401 STEVEN HAAS CFO 8459436024 2015-11-15 true Angelo Pirozzi CPA P00446022 2123714446 2014 2016-02-25 16:41:14Z DAVID SCARPINO 396 BROADWAY KINGSTON NY 12401 19196283 false X WWW.HAHV.ORG/WOODLANDPOND X 2002 NY TO CONSTRUCT AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY NAMED WOODLAND POND AT NEW PALTZ, UNDER ARTICLE 46 OF THE NYS PUBLIC HEALTH LAW. 7 7 317 0 0 1000 4395 14982442 16184129 41973 66892 156723 227508 15182138 16482924 0 0 0 0 7092089 7630072 0 0 0 14905639 15184946 21997728 22815018 -6815590 -6332094 102744128 99174201 143930280 177508282 -41186152 -78334081 X HEALTHALLIANCE SENIOR LIVING CORP. WAS CREATED TO CONSTRUCT AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY (THE "CCRC") WOODLAND POND AT NEW PALTZ, UNDER ARTICLE 46 OF NEW YORK STATE PUBLIC HEALTH LAW. THE CCRC CONSISTS OF 177 INDEPENDENT LIVING UNITS, 24 INDEPENDENT LIVING TWIN COTTAGES, 60 ENRICHED HOUSING UNITS (INCLUDING 20 DEDICATED TO RESIDENTS WITH ALZHEIMER'S DISEASE AND DEMENTIA), 40 PRIVATE SKILLED NURSING BEDS, ADMINISTRATIVE OFFICES, AND COMMON AREAS. CONSTRUCTION BEGAN IN NOVEMBER, 2007 AND WAS COMPLETED IN SPRING OF 2010. IN SEPTEMBER 2009, THE INDEPENDENT LIVING UNITS, COTTAGES, ADMINISTRATIVE OFFICES, AND COMMON AREAS OPENED AND OPERATION OF THE INDEPENDENT LIVING PORTION OF THE CCRC COMMENCED. IN MARCH AND JUNE 2010, RESPECTIVELY, THE SKILLED NURSING UNIT AND THE ENRICHED HOUSING UNITS COMMENCED OPERATIONS. IN JULY 2011, THE CCRC WAS GRANTED OUTPATIENT PHYSICAL AND OCCUPATIONAL THERAPY LICENSURE BY THE STATE OF NEW YORK AND COMMENCED SERVICES. IN SEPTEMBER 2012, CO false false 19916177 16184129 FORM 990, PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS BEGINNING WITH THE OPENING OF OUR INDEPENDENT LIVING UNIT IN 2009, FOLLOWED BY THE OPENING OF SKILLED NURSING IN MARCH 2010, AND BOTH THE ENRICHED HOUSING AND MEMORY CARE UNITS OPENING IN JUNE 2010, WOODLAND POND BECAME FULLY OPERATIONAL IN 2010. REVENUE FROM ANCILLARY SERVICES PROVIDED ON CAMPUS, INCLUDING GUEST DINING SERVICES, ON SITE CATERING SERVICES, AND COMMUNITY OUTREACH PROGRAMS WAS BEING EARNED. WOODLAND POND HAS EARNED A REPUTATION FOR OUR ABILITY TO REHABILITATE OUR SKILLED NURSING RESIDENTS QUICKLY AND COMPREHENSIVELY; THIS HAS ALLOWED US TO REPORT INCREASED CENSUS IN ALL UNITS. FURTHER, WE RECEIVED APPROVAL FOR AND BEGAN THE TREATMENT OF LOCAL COMMUNITY RESIDENTS IN OUR OUTPATIENT REHABILIATION PROGRAM IN 2011. WOODLAND POND HAS RECEIVED CMS 5 STAR RATING FOR ITS SKILLED NURSING FACILITY FOR TWO CONSECUTIVE YEARS. 19916177 true false false false false false true false false false true false false true true false 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 false false true false false false true 91 0 true 317 true false false false false false false false false false false X 7 7 false false false false true true true true true false false true true true true true true false false false X STEVEN HAAS 8459436024 741 GRANT AVE LAKE KATRINE NY 12449 THOMAS JACOBI TRUSTEE 1/1/14 - 3/30/14 1.0 0.0 X 0 0 0 BEVERLY FINNEGAN CHAIR 1.0 0.0 X X 0 0 0 BROOK PICKERING-COLE Vice Chair 1.0 0.0 X X 0 0 0 MARK SCHAIN TRUSTEE 1/1/14 - 3/30/14 1.0 0.0 X 0 0 0 LAUREL GARRICK DUHANEY TRUSTEE 1.0 0.0 X 0 0 0 ALAN DUNEFSKY TRUSTEE 1.0 0.0 X 0 0 0 ANNA BRETT SECRETARY 1.0 0.0 X X 0 0 0 JOHN KLASSEN TRUSTEE 1.0 0.0 X 0 0 0 J PETER ROBERTS TRUSTEE 1.0 0.0 X 0 0 0 DAVID SCARPINO CEO 0.5 37.0 X 0 497982 24433 ROBERT SEIDMAN CHIEF ADMIN OFFICER 1/1-8/1/14 1.0 36.5 X 0 325551 28683 STEVEN HAAS CFO 0.5 37.0 X 0 267377 20433 MICHELLE GRAMOGLIA EXECUTIVE DIRECTOR 37.5 0.0 X 0 163283 2180 DAVID LUNDQUIST CEO - thru 7/25/13 0.0 0.0 X 0 598850 15190 0 1853043 90919 0 true true false SODEXO INC AFFILIATES PO BOX 360170 PITTSBURGH PA 15251 Food Service Mgmt 1716483 Wirthwein Corporation 574 Main Steet EAST AURORA NY 14052 Marketing Management 255555 SABEL PLUMBING HEATING PO BOX 418 FORT MONTGOMERY NY 10922 PLUMBING & Heating 194500 Nixon Peabody LLP 1100 Clinton Square ROCHESTER NY 14604 Legal Services 196036 Red Cedar 28 Bill Horton Way WAPPINGERS FALLS NY 12590 Snow Removal/landsca 164393 5 4395 4395 NET RESIDENT SERVICES REVENUE 623000 16184129 16184129 16184129 97221 97221 0 0 22907 22907 0 22907 22907 2683030 2713359 -30329 -30329 -30329 0 0 0 CAFETERIA 900099 49681 49681 UNRES ACT OF FOUNDATION 900099 49903 49903 CABLE TV/PHONE 900099 44380 44380 60637 60637 204601 16482924 16184129 294400 0 0 0 0 0 0 0 6034948 5310754 724194 36594 32203 4391 1024373 901448 122925 534157 470058 64099 508887 20355 488532 393740 393740 191499 191499 0 0 0 0 157979 139022 18957 193279 170085 23194 66961 66961 0 1040445 915592 124853 41490 4979 36511 0 0 4367128 3843072 524056 0 4530498 4530498 202656 202656 RESIDENT SERVICES 2208355 2208355 MAINTENANCE & SUPPORT 608020 535058 72962 LETTER OF CREDIT/REMARKETING 217515 191413 26102 BAD DEBT 324286 324286 132208 116343 15865 22815018 19916177 2898841 0 1522214 3305168 0 0 0 0 674059 731228 0 0 0 0 0 0 47998 52025 4230135 3904238 103552278 20822227 86233946 82730051 0 0 0 0 0 0 0 0 10035776 8451491 102744128 99174201 2267424 1962501 0 0 11933328 9291663 78975000 79525000 0 0 0 0 0 0 0 0 50754528 86729118 143930280 177508282 X -41186152 -78334081 0 0 0 0 -41186152 -78334081 102744128 99174201 X -6332094 -17087 -30798748 X false true X true false X 0 0 1000 1000 4395 6395 17794827 21279641 19944278 21953990 22024455 102997191 0 0 0 17794827 21279641 19945278 21954990 22028850 103003586 0 0 0 103003586 120382 167454 123336 96235 97221 604628 0 120382 167454 123336 96235 97221 604628 0 59153 72744 118041 136535 204601 591074 17974362 21519839 20186655 22187760 22330672 104199288 0.98852 0.99146 0.00580 0.00493 X X X 1 56.00 1 true true 5522166 5522166 94128541 -18750228 75378313 3901571 -2071999 1829572 0 82730051 ACCRUED INTEREST RECEIVABLE 25716 ASSETS LIMITED AS TO USE 8171967 INTEREST IN FOUNDATION 65053 INSURANCE RECEIVABLE 116236 MISCELLANEOUS RECEIVABLES 72519 8451491 0 DEPOSITS ON UNOCCUPIED UNITS 170704 DUE TO RELATED PARTIES 4907707 ORIGINAL ISSUE DISCOUNT ON BON -2730181 OTHER LIABILITIES 162697 REFUNDABLE FEES 53894191 FUTURE SERVICE OBLIGATION 30324000 86729118 16482924 16482924 16482924 22815018 22815018 22815018 PART II, LINE 5 AS PART OF THE DEEDING OF THE CONSERVATION EASEMENT FROM KRSLC TO WALKILL VALLEY LAND TRUST, THE WALKILL VALLEY LAND TRUST MAY: 1) AT ALL REASONABLE TIMES ENTER THE PROPERTY TO ENSURE THAT HASLC IS COMPLIANT WITH ALL COVENANTS AND PURPOSES OF THE EASEMENT; 2) ENFORCE SUCH TERMS; 3) TAKE ANY AND ALL ACTIONS TO REMEDY OR ABATE VIOLATIONS OF THE EASEMENT; 4) MAKE SCIENTIFIC AND EDUCATIONAL OBSERVATIONS AND STUDIES; AND 5) MONITOR AND MANAGE THE PROPERTY. THERE ALSO EXISTS A RIGHT BY WALKILL VALLEY LAND TRUST TO MONITOR THE CONDITION OF ANY RARE PLANT AND ANIMAL POPULATIONS, AND TO MANAGE THOSE SPECIES TO ENSURE THEIR CONTINUED PRESENCE AND VIABILITY. PART II, LINE 9 HEALTHALLIANCE SENIOR LIVING CORP. MADE A ONE TIME PAYMENT TO THE WALKILL VALLEY LAND TRUST, WHICH AGREED TO MONITOR AND HOLD THE LAND IN TRUST FOR PERPETUITY. THE ONE TIME PAYMENT WAS ADDED TO COST OF CONSTRUCTION/DEVELOPMENT AND IS DEPRECIATED ACCORDINGLY. true false false false false false false false false DAVID LUNDQUIST CEO - thru 7/25/13 0 56879 0 0 0 541971 0 1482 0 13708 0 614040 0 0 DAVID SCARPINO CEO 0 488418 0 0 0 9564 0 6500 0 17933 0 522415 0 0 MICHELLE GRAMOGLIA EXECUTIVE DIRECTOR 0 163070 0 0 0 213 0 1663 0 517 0 165463 0 0 ROBERT SEIDMAN CHIEF ADMIN OFFICER 1/1-8/1/14 0 205213 0 0 0 120338 0 10175 0 18508 0 354234 0 0 STEVEN HAAS CFO 0 261089 0 0 0 6288 0 6500 0 13933 0 287810 0 0 PART I, LINE 3 THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS RECEIVED THEIR COMPENSATION FROM A RELATED ORGANIZATION, WHICH USED ONE OR MORE OF THE METHODS DESCRIBED TO ESTABLISH THE TOP MANAGEMENT OFFICIALS' COMPENSATION. PART I, LINE 4A DAVID LUNDQUIST RECEIVED SEVERANCE PAYMENTS OF $540,378 IN 2014 FROM A RELATED ORGANIZATION. ROBERT SEIDMAN RECEIVED SEVERANCE PAYMENTS OF $111,266 IN 2014 FROM A RELATED ORGANIZATION. A ULSTER COUNTY IDA 141643765 903769CF2 2007-10-31 116279811 FINANCING true false false A 12220250 0 116279811 7465712 0 0 2996161 0 12777998 93039940 0 0 2009 false false true true A false false false false 0 false false false false A false false false true true false 0 false 0 false false A false ULSTER COUNTY IDA - PART II, LINE 7 - ADDITIONAL INFORMATION INCLUDED IN THIS $2,996,161 OF ISSUANCE COSTS FROM PROCEEDS IS $670,565 OF PROCEEDS USED FOR CREDIT ENHANCEMENT. THE BALANCE OF $2,325,596 IS THE AMOUNT OF PROCEEDS USED FOR BOND ISSUANCE COSTS. ULSTER COUNTY IDA - PART IV, LINE 2C THE REBATE COMPUTATION WAS PERFORMED ON 12/31/2012. A ULSTER COUNTY CAPITAL RESOURCE CORP 273282033 903768AA7 2014-09-12 14620000 REFINANCING true false false A 0 0 14620000 1366450 0 0 292400 0 740900 0 0 0 2014 true false true true A false false false false 0 false false false false A false false false false false false 0 false 0 false false A false ULSTER COUNTY CAPITAL RESOURCE CORP. FORM 990 PART VI, LINE 6 HealthAlliance, Inc. is the sole corporate member of HealthAlliance Senior Living Corp ("HASLC"). FORM 990, PART VI, LINE 7A THE SOLE MEMBER HAS THE POWER TO ELECT THE DIRECTORS TO A FULL-TERM, TO APPROVE INTERIM APPOINTMENTS TO THE BOARD OF DIRECTORS, AND TO REMOVE DIRECTORS IF IN THE INTEREST OF HASLC. FORM 990, PART VI, LINE 7B THE SOLE MEMBER HAS THE RIGHT TO APPROVE THE ELECTION OF THE OFFICERS OF HASLC BY THE BOARD OF DIRECTORS. THE MEMBER ALSO HAS THE RIGHT TO EXPRESSLY APPROVE ALL AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS BEFORE THEY MAY BECOME EFFECTIVE. FORM 990, PART VI, LINE 11B THE CONTROLLER AND CFO UNDERTAKE A DETAILED REVIEW OF THE 990. IN ADDITION, SELECT BOARD MEMBERS UNDERTAKE A REVIEW OF THE ORGANIZATION'S FORM 990 AND THEN REVIEW WITH THE CFO ANY COMMENTARY, OBSERVATIONS, AND RECOMMENDATIONS, AS APPROPRIATE. FORM 990, PART VI, LINE 12C ANNUAL COMPLIANCE QUESTIONNAIRES ARE REQUIRED TO BE SIGNED BY ALL OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. ALL QUESTIONNAIRES ARE RETURNED TO THE CORPORATE COMPLIANCE OFFICER FOR REVIEW AND FILING. IF A CONFLICT IS NOTED, THE OFFICER REPORTS SAID CONFLICT TO THE CEO AND BOARD OF DIRECTORS FOR DISCUSSION AND RESOLUTION. ONCE A RESOLUTION IS MET, THE OFFICER INSTRUCTS THE INDIVIDUAL WHO COMPLETED THE QUESTIONNAIRE OF A FINAL OUTCOME AND ACTION PLAN IF APPLICABLE. FORM 990, PART VI, LINE 19 UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. FORM 990, PART XI, LINE 9 IN JULY 2012, THE FASB ISSUED ACCOUNTING STANDARDS UPDATE ("ASU") NO. 2012.01, "HEALTH CARE ENTTIES (TOPIC 954) CONTINUING CARE RETIREMENT COMMUNITIES-REFUNDABLE ADVANCE FEES" ("CCRC""). ASU 2012-01 CLARIFIES THE SITUATIONS WHEN ADVANCED REFUNDABLE FEES CAN BE CLASSIFIED AS DEFERRED REVENUE FOR PURPOSES OF CALCULATING THE CCRC'S FUTURE SERVICE OBLIGATION TO ONLY ALLOW OFFSET WHEN THE CCRC HAS A RESIDENT CONTRACT THAT PROVIDES FOR PAYMENT OF THE REFUNDABLE ADVANCE FEE UPON REOCCUPANCY BY A SUBSEQUENT RESIDENT AND PAYMENT IS LMITED TO THE PROCEEDS UPON REOCCUPANCY. PRIOR TO 2014, THERE WAS DIVERSITY IN PRACTICE AND HASLC AND OTHER CCRC'S RECOGNIZED THE REFUNDABLE ADVANCE FEES AS DEFERRED REVENUE FOR OFFSET PURPOSES WHEN CALCULATING ANY FUTURE SERVICE OBLIGATION. HASLC ADOPTED ASU 2012-01 EFFECTIVE JANUARY 1, 2014 AND RECORDED A CUMULATIVE EFFECT ADJUSTMENT TO OPENING UNRESTRICTED NET DEFICIT FOR THIS CHANGE IN ACCOUNTING PRINCIPLE IN THE AMOUNT OF $32,001,000. FOR THE YEAR ENDED DECEMBER 31,2014 THE RELATED CHANGE IN FUTURE SERVICE OBLIGATION WAS $1,677,000. THE RESULTING CHANGE IN NET ASSETS RESULTING FROM THIS CHANGE FOR THE YEAR ENDED DECEMBER 31, 2014 WAS $30,324,000. THE OTHER CHANGE IN NET ASSETS DURING 2014 WAS THE LOSS ON EXTINGUISHMENT OF DEBT AND UNAMORTIZED DEBT ISSUANCE COST ON REFINANCING OF $474,748. 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