2015-11-13T13:20:20-06:00 2014-12-31 271728945 O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2014-01-01 133623808 ISABELLA GERIATRIC CENTER INC ISAB 2123429200 515 AUDUBON AVENUE NEW YORK NY 10040 ROCCO MELIAMBRO CFO/VP OF FINANCE 2123429200 2015-11-07 1 GARRETT M HIGGINS P00543209 9143818900 2015-11-07 2014 2016-03-07 17:11:31Z MARK KATOR 515 AUDUBON AVENUE NEW YORK NY 10040 110420856 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, HOME 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 1335 379 0 0 2274767 2846985 106701825 99939014 446588 791523 584107 565049 110007287 104142571 55545 63152 0 0 65634457 64518758 93000 107250 107265 43894147 35480427 109677149 100169587 330138 3972984 69336692 78121068 59029486 64324993 10307206 13796075 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 85387592 63152 95226798 COMPRISES A 705 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 INDIVIDUALS 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 ISABELLAS REHABILITATION SERVICES, RESIDENTS ARE ENCOURAGED TO DO EXERCISES THAT MAY HELP THEM USE OXYGEN MORE EFFICIENTLY. THE NUMBER OF NEW ADMISSIONS WAS 1,282 IN 2014, OF WHICH APPROXIMATELY 615 WERE SAFELY DISCHARGED BACK HOME. THE NURSING HOME PROVIDED APPROXIMATELY 252,000 DAYS OF CARE, OF WHICH 78% WERE MEDICAID-ELIGIBLE. 2340357 2463536 ISABELLA HOME CARE PROVIDES SKILLED NURSING, PHYSICAL, OCCUPATIONAL & SPEECH THERAPY, DEPRESSION SCREENING, NUTRITION COUNSELING, PSYCHIATRIC EVALUATION, HOME HEALTH AIDE, MEDICAL SOCIAL SERVICES, PERSONAL CARE AIDE, MEDICAL EQUIPMENT, HOMEMAKER, MEDICAL TRANSPORTATION AND SOCIAL DAY CARE IN ORDER TO LIVE SAFELY AT HOME. OUR MULTI-DISCIPLINARY TEAM WILL DEVELOP A PLAN OF CARE THAT ADDRESSES THE MEDICAL, PSYCHOSOCIAL, ENVIRONMENTAL AND REHABILITATIVE NEEDS OF EACH INDIVIDUAL. AS A HOME CARE PARTICIPANT EACH PERSON WILL RECEIVE AN AIDE WHO WILL ASSIST WITH PRACTICAL DAY-TO-DAY ACTIVITIES IN A PERSONAL, DISCRETE AND COMPASSIONATE MANNER. ISABELLA HOME CARE IS FEDERALLY CERTIFIED BY THE CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS). THE PROGRAM SERVED AN AVERAGE OF 226 CLIENTS AND PROVIDED OVER 51,000 HOURS OF SERVICE DURING 2014. 223691 2248680 INDEPENDENT LIVING PROVIDES MODERATELY PRICED 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 2014, THIS PROGRAM SERVICED 79 RESIDENCE OF THE AVERAGE AGE OF 83. 87951640 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 60 0 1335 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 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 MARK LIPTON PHD IMMEDIATE PAST CHAIR 0.10 0.50 X 0 0 0 HILA RICHARDSON PHD CHAIR 0.10 0.50 X X 0 0 0 TARA CORTES MEMBER 0.10 0.50 X 0 0 0 ALEXANDER BALKO TREASURER 0.10 0.50 X X 0 0 0 ANN WYATT MEMBER 0.10 0.50 X 0 0 0 MSGR CHARLES J FAHEY MEMBER-TERM ENDED JULY 2014 0.10 0.50 X 0 0 0 MSGR GERALD T WALSH MEMBER 0.10 0.50 X 0 0 0 JOSEPHINE F MCFADDEN MEMBER-TERM ENDED JUNE 2014 0.10 0.50 X 0 0 0 CAROLINE M JACOBS SECRETARY 0.10 0.50 X X 0 0 0 RICHARD B HARDING JR MEMBER 0.10 0.50 X 0 0 0 ARTHUR J LENNON MD MEMBER-TERM ENDED JAN. 2014 0.10 0.50 X 0 0 0 RAFAEL LANTIGA MD MEMBER 0.10 0.50 X 0 0 0 JOHN GREEN MEMBER 0.10 0.50 X 0 0 0 JAY TALBOT MEMBER 0.10 0.50 X 0 0 0 HOWARD S BERLINER VICE CHAIR 0.10 0.50 X X 0 0 0 MARK KATOR PRESIDENT/CEO 30.00 5.00 X 693097 0 36547 ROCCO MELIAMBRO CFO/VP OF FINANCE 30.00 5.00 X 335569 0 22538 DAVID EMANUEL MD VP MEDICAL DIRECTOR 35.00 X 268873 0 36234 HOPE MILLER VP CARE SERVICES 35.00 X 237104 0 34748 JOHN ZEISS VP - OPERATIONS 35.00 X 217753 0 33716 EILEEN CASEY VP - HUMAN RESOURCES 35.00 X 208793 0 19474 GREG FORTIN VP - CIO 35.00 X 186241 0 32667 MARIAM PAUL DIRECTOR OF NURSING 35.00 X 174828 0 31538 GLORIA LAURIELLO PHYSICIAN 35.00 X 186241 0 9450 ANTOINE ABED PHYSICIAN 35.00 X 175687 0 0 MARC MEDICO CONTROLLER 35.00 X 157302 0 31238 LAURA M HERNANDEZ HOME CARE ADMINISTRATOR 35.00 X 196355 0 33180 ROBERT MICHAEL DIRECTOR OF FACILITIES 35.00 X 150515 0 7637 3188358 0 328967 41 0 1 0 THERADYNAMICS PHYSICAL REHABILITATION 3871 SEDGWICK AVENUE BRONX NY 10463 PHYSICAL THERAPY 4089071 ULTRACARE OF MANHATTAN 800 2ND AVE 905 NEW YORK NY 10017 RESPIRATORY THERAPY 932862 CASSENA CARE MANAGEMENT SERVICES 225 CROSSWAYS PARK DR WOODBURY NY 11797 NURSING SERVICES 633006 ISABELLA VISTING CARE 5073 BROADWAY NEW YORK NY 10034 HOME HEALTH CARE SERVICES 594797 CROTHALL HEALTHCARE INC 800 SECOND AVE SUITE 905 NEW YORK NY 10017 HOME HEALTH CARE SERVICES 475348 13 50000 447645 2063914 285426 2846985 MEDICAID REVENUE 623000 63387906 63387906 MEDICARE REVENUE 623000 26540716 26540716 PRIVATE PATIENT REVENUE 623000 6359728 6359728 OTHER PATIENT REVENUE 623000 3650664 3650664 99939014 205656 205656 36377 39266 -2889 -2889 -2889 6824886 6239019 585867 585867 585867 CAFETERIA INCOME 900099 278006 278006 PARKING LOT REVENUE 900099 201751 201751 GIFT SHOP & BEAUTY PARLOR 900099 38336 38336 49845 49845 567938 104142571 99939014 0 1356572 63152 63152 2600459 210011 2390448 41062225 37903528 3158697 3759972 3367184 392788 11530742 10230660 1300082 5565360 4880892 684468 602330 602330 371982 11188 360794 186138 186138 16287 16287 107250 107250 39066 39066 9514682 8681478 833204 172213 3092 169121 4896132 3995702 900430 725908 249711 476197 4828830 4602207 226623 136492 64458 72034 35715 11776 23939 194389 91894 102495 4746735 4746735 611134 611134 NYS ASSESSMENT 4282501 4282501 MEDICATIONS 1260848 1260848 MEDICAL SUPPLIES 1076112 1076112 BAD DEBT EXPENSE 758464 758464 1024469 857717 166737 15 100169587 87951640 12110682 107265 362146 934353 3785191 4648213 274721 916037 14130744 17391269 184585 216114 2102801 3229008 123064721 98317658 26707594 24747063 7030208 6510929 457364 456914 14301338 19071168 69336692 78121068 16908258 19595760 28353077 29540251 1292930 1295649 6109182 6053637 6366039 7839696 59029486 64324993 X 10241233 13726679 65973 69396 10307206 13796075 69336692 78121068 X 3972984 -487538 3423 X X 0 1 X 1 1 1 X 3327834 2290241 2632788 2274767 2846985 13372615 102151194 110205608 106211902 106701825 99939014 525209543 105479028 112495849 108844690 108976592 102785999 538582158 18250 18250 0 18250 18250 538563908 219590 346838 234275 256155 242033 1298891 219590 346838 234275 256155 242033 1298891 575097 542148 572364 572884 567938 2830431 106273715 113384835 109651329 109805631 103595970 542711480 0.99240 0.99110 0.00240 0.00220 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2010 AMOUNT: $ 46,101. 2011 AMOUNT: $ 19,751. 2012 AMOUNT: $ 45,647. 2013 AMOUNT: $ 43,069. PARKING LOT INCOME - 2010 AMOUNT: $ 121,018. 2011 AMOUNT: $ 119,458. 2012 AMOUNT: $ 148,144. 2013 AMOUNT: $ 202,851. 2014 AMOUNT: $ 201,751. GIFT SHOP BEAUTY SHOP - 2010 AMOUNT: $ 74,685. 2011 AMOUNT: $ 85,996. 2012 AMOUNT: $ 81,953. 2013 AMOUNT: $ 37,351. 2014 AMOUNT: $ 38,336. VENDING MACHINE WASHING MACHINES - 2010 AMOUNT: $ 18,898. 2011 AMOUNT: $ 21,141. 2012 AMOUNT: $ 21,632. 2013 AMOUNT: $ 19,119. 2014 AMOUNT: $ 21,658. GYM REVENUE - 2010 AMOUNT: $ 23,230. 2011 AMOUNT: $ 21,024. 2012 AMOUNT: $ 20,637. 2013 AMOUNT: $ 16,496. 2014 AMOUNT: $ 14,303. CAFETERIA INCOME - 2010 AMOUNT: $ 291,165. 2011 AMOUNT: $ 274,778. 2012 AMOUNT: $ 254,351. 2013 AMOUNT: $ 253,998. 2014 AMOUNT: $ 278,006. MEDICAL RECORD ABSTRACTS - 2014 AMOUNT: $ 13,884. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16287 16287 0 PART II-B, LINE 1: COST ARE INCURRED AS PART OF DUES PAID TO NURSING HOME INDUSTRY ORGANIZATIONS. 0 1 X 1619572 1619572 90625899 71947382 18678517 2341897 1474056 867841 27742540 24896220 2846320 734813 734813 24747063 CASH-RESIDENT TRUST FUNDS 1295649 INTEREST IN NET ASSETS OF ISABELLA FOUNDATION, INC. 69396 DUE FROM AFFILIATES 8165293 SECURITY DEPOSITS 118233 DUE FROM THIRD PARTY PAYORS 8279739 MISCELLANEOUS RECEIVABLES 218590 DEFERRED FINANCE COST 874268 OTHER ASSETS 50000 19071168 DUE TO THIRD-PARTY PAYORS 6700261 UNION HEALTH & WELFARE PAYABLE 1090778 OTHER LIABILITIES 48657 7839696 X 102896768 -487538 39266 -448272 103345040 39066 758465 797531 104142571 99411322 39266 39266 99372056 39066 758465 797531 100169587 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 39,266. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS PROVISION FOR BAD DEBTS TO PART IX 758,465. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 39,266. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS PROVISION FOR BAD DEBTS TO PART IX 758,465. X X X X 1 KEELYN MULVEY & ASSOCIATES 51 FOREST AVENUE 140 OLD GREENWICH CT 06870 GRANTWRITING 0 0 107250 -107250 107250 -107250 NY 1 UNITED HOSPITAL FUND OF NEW YORK 1411 BROADWAY NEW YORK NY 10018 131562656 501(C)3 7500 GENERAL SUPPORT METROPOLITAN JEWISH HEALTH SYSTEMS FOUNDATION 6323 7TH AVENUE BROOKLYN NY 11220 111630753 501(C)3 10000 GENERAL SUPPORT LENOX HILL HOSPITALNORTH SHORE LIJ 927 BRUSH HOLLOW RD WESTBURY NY 11590 131624070 501(C)3 9000 GENERAL SUPPORT 3 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 0 0 0 0 0 0 0 0 0 MARK KATOR PRESIDENT/CEO 693097 0 0 0 0 0 13000 0 23547 0 729644 0 0 0 ROCCO MELIAMBRO CFO/VP OF FINANCE 335569 0 0 0 0 0 13000 0 9538 0 358107 0 0 0 DAVID EMANUEL MD VP MEDICAL DIRECTOR 268873 0 0 0 0 0 13000 0 23234 0 305107 0 0 0 HOPE MILLER VP CARE SERVICES 237104 0 0 0 0 0 11537 0 23211 0 271852 0 0 0 JOHN ZEISS VP - OPERATIONS 217753 0 0 0 0 0 10520 0 23196 0 251469 0 0 0 EILEEN CASEY VP - HUMAN RESOURCES 208793 0 0 0 0 0 10030 0 9444 0 228267 0 0 0 GREG FORTIN VP - CIO 186241 0 0 0 0 0 9494 0 23173 0 218908 0 0 0 MARIAM PAUL DIRECTOR OF NURSING 174828 0 0 0 0 0 8374 0 23164 0 206366 0 0 0 GLORIA LAURIELLO PHYSICIAN 186241 0 0 0 0 0 9312 0 138 0 195691 0 0 0 ANTOINE ABED PHYSICIAN 175687 0 0 0 0 0 0 0 0 0 175687 0 0 0 MARC MEDICO CONTROLLER 157302 0 0 0 0 0 8086 0 23152 0 188540 0 0 0 LAURA M HERNANDEZ HOME CARE ADMINISTRATOR 196355 0 0 0 0 0 10000 0 23180 0 229535 0 0 0 ROBERT MICHAEL DIRECTOR OF FACILITIES 150515 0 0 0 0 0 7526 0 111 0 158152 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION REVISED ITS' BYLAWS TO COMPLY WITH THE NON-PROFIT REVITALIZATION ACT OF 2013 AND TO ADJUST BOARD TERM LIMITS. THE NEW BOARD TERM LIMITS ARE AS FOLLOWS: NO DIRECTOR SHALL SERVE MORE THAN THREE CONSECUTIVE THREE YEAR TERMS, EXCEPT THAT, ANY DIRECTOR CURRENTLY SERVING AT THE TIME OF THE ADOPTION OF THE AMENDMENT TO THIS PROVISION OF THE BY-LAWS ESTABLISHING TERM LIMITS (A "CURRENT DIRECTOR") SHALL, FOLLOWING THE COMPLETION OF THEIR CURRENT TERM, BE ELIGIBLE TO SERVE NO MORE THAN TWO ADDITIONAL CONSECUTIVE THREE YEAR TERMS. A DIRECTOR WHO HAS SERVED FOR THREE CONSECUTIVE THREE YEAR TERMS OR A CURRENT DIRECTOR WHO HAS SERVED FOR TWO ADDITIONAL CONSECUTIVE THREE YEAR TERMS, MAY BE ELIGIBLE TO AGAIN SERVE AS A DIRECTOR AFTER BEING OFF THE BOARD FOR A PERIOD OF AT LEAST ONE FULL YEAR. 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 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 11 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 AND 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 2012 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 MAKES ITS GOVERNING DOCUMENTS, FORM 990, FORM 1023, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS 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. 3,423. 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 11B, 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 9 ISABELLA HOME 0 ISABELLA VISITING CARE INC 5073 BROADWAY NEW YORK NY 100341131 205898276 NYS LICENSED HOME CARE SERVICES NY 501(C)3 LINE 9 ISABELLA HOME 0 ISABELLA CARE AT HOME INC 515 AUDUBON AVENUE NEW YORK NY 10040 462071768 HEALTH CARE SERVICES NY 501(C)3 LINE 9 ISABELLA HOME 0 ISABELLA MANAGEMENT SERVICES INC 515 AUDUBON AVENUE NEW YORK NY 10040 061527388 PROVIDES MAANGEMENT SERVICES TO SENIOR LIVING CENTERS NY ISABELLA HOME C 0 0 0 1 1 1 0 0 0 0 0 0 1 1 1 1 0 1 0 0