2015-11-09T13:11:41-06:00 2014-12-31 111986323 MARCUM LLP CITY PLACE II 185 ASYLUM STREET HARTFORD CT 06103 990 2014-01-01 060924891 WHITNEY CENTER INC WHIT 2032816745 200 LEEDER HILL RD HAMDEN CT 06517 DAVID RATLIFF CHIEF FINANCIAL OFFICER 2038482634 2015-11-05 1 DOUGLAS FARRINGTON P00370668 8607600600 2014 2016-04-25 22:37:26Z DAVID RATLIFF 200 LEEDER HILL RD HAMDEN CT 06517 33745334 0 X WHITNEYCENTER.COM X 1977 CT RESIDENTIAL LIFE CARE FACILITY FOR THE ELDERLY 17 16 326 5 0 0 1830 18798 20579326 21461546 1253630 1094768 0 0 21834786 22575112 0 0 0 0 9603811 9713510 0 0 0 17272436 16771556 26876247 26485066 -5041461 -3909954 119825856 114974107 114133259 113722456 5692597 1251651 X WHITNEY CENTER'S MISSION IS TO OFFER EXCELLENCE IN SENIOR LIVING THROUGH A CONTINUUM OF CARE THAT PROMOTES INDEPENDENCE WHILE MEETING HOUSING, SOCIAL, CULTURAL, HEALTH CARE AND SECURITY NEEDS OF THOSE WE SERVE. 0 0 22488170 21461546 THE ORGANIZATION WAS FOUNDED TO OWN AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY THAT PROVIDES EXCELLENCE IN SENIOR LIVING FOR UP TO 380 RESIDENTS BY EMPHASING ACTIVE ENGAGEMENT BETWEEN RESIDENTS AND STAFF. A BROAD ARRAY OF SERVICES IS OFFERED THAT ALLOWS RESIDENTS TO CHOSE AND USE WHAT IS APPROPRIATE TO THEIR SITUATION INCLUDING HOUSING, MEALS, HOUSKEEPING, ACTIVITES AND HEALTH CARE SERVICES INCLUDING FITNESS AND WELLNESS PROGRAMS, PERSONAL CARE, MEMORY SUPPORT CARE, NURSING CARE AND THERAPY SERVICES.-HEALTH CENTER SERVICES - PROVIDED 19,816 DAYS OF CARE FOR PATIENTS WITH CHRONIC AND CONVALESCENT MEDICAL NEEDS.-ASSISTED LIVING SERVICES - RESPONDED TO OVER 400 RESIDENT EMERGENCY CALLS AND PROVIDED VARIOUS LEVELS OF ASSISTED LIVING SERVICES TO APPROXIMATELY 60 RESIDENTS ON A REGULAR BASIS.-WELLNESS SERVICES - PROVIDED SERVICES FOR OVER 1,000 RESIDENT VISITS IN THE WELLNESS CLINIC, WELLNESS SEMINARS WERE OFFERED TO RESIDENTS AND STAFF ON A REGULAR BASIS.-HOUSEKEEPING & LAUNDRY SERVICES - WEEKLY CLEANING AND LAUNDRY SERVICES PROVIDED TO AN AVERAGE OF 202 INDEPENDENT LIVING AND 12 ASSISTED LIVING UNITS AND DAILY CLEANING AND LAUNDRY SERVICES TO AN AVERAGE OF 43 SKILLED NURSING RESIDENTS.-DIETARY SERVICES - SERVED OVER 160,000 MEALS TO RESIDENTS AND THEIR GUESTS.-TRANSPORTATION SERVICES - THE PASSENGER BUS ANNUALLY PROVIDES OVER 750 RUNS FOR APPROXIMATELY 2,900 RESIDENT PASSENGERS AND THE HANDICAPPED VAN PROVIDED OVER 780 RUNS FOR APPROXIMATELY 1,400 RESIDENT PASSENGERS WITH ADDITIONAL RUNS FOR RESIDENTS IN OTHER TRANSPORTATION FOR THE PURPOSES OF MEDICAL AND PERSONAL APPOINTMENTS, SHOPPING, AND ENTERTAINMENT.-USE OF THE FACILITY WAS MADE AVAILABLE TO OTHER NONPROFIT ORGANIZATIONS, SUCH AS PHILANTHROPIC EDUCATIONAL OPPORTUNITIES (PEO), THE HAMDEN SYMPHONY ORCHESTRA, CONNECTICUT ACADEMY OF ARTS & SCIENCES, DELTA KAPPA GAMMA SOCIETY INTERNATIONAL, HAMDEN LAND CONSERVATION TRUST, CONNECTICUT Z'MIRAH CHORALE, CHAPEL HAVEN, INTERFAITH VOLUNTEER CAREGIVERS OF GREATER NEW HAVEN, THE NEW HAVEN BIRD CLUB AND OTHERS. APPROXIMATELY 60 GROUPS WITH OVER 3,000 ATTENDEES.-PROVIDED FACILITIES FOR HEALTH, EDUCATION AND SPIRITUAL PROGRAMS OPEN TO THE LOCAL COMMUNITY INCLUDING HAMDEN ADULT EDUCATION SPRING AND FALL SESSIONS, WELLS FARGO FINANCIAL SEMINARS, JDRF (JUVENILE DIABETES RESEARCH FOUNDATION), HAMDEN REGIONAL CHAMBER OF COMMERCE, INSTITUTE FOR LEARNING IN RETIREMENT'S (ILR) WEEKLY EDUCATION CLASSES FOR SENIORS, YALE NEW HAVEN HOSPITAL AUXILIARY HEALTH TALKS, AND OTHERS.-SPONSORED CULTURAL EVENTS SUCH AS CONCERTS, MOVIES, LECTURES AND DISCUSSION GROUPS AS CHOSEN BY RESIDENT COMMITTEES. 22488170 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 30 0 1 326 1 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X DAVID RATLIFF 2038482634 200 LEEDER HILL RD HAMDEN CT 065172749 MICHAEL CARBRAY DIRECTOR 1.00 X 0 0 0 MARTHA DALE DIRECTOR 1.00 X 0 0 0 MICHAEL DIMENSTEIN DIRECTOR 1.00 X 0 0 0 HENRY DOVE DIRECTOR 1.00 X 0 0 0 ROBERT HARRITY DIRECTOR / TREASURER 1.00 X X 0 0 0 JERROLD KAPLAN DIRECTOR / SECRETARY 1.00 X X 0 0 0 MARGARET MASON DIRECTOR / SECRETARY / VICE CHAIR 1.00 X X 0 0 0 ROBERT O'DEA DIRECTOR 1.00 X 0 0 0 SHAWN O'SULLIVAN DIRECTOR 1.00 X 0 0 0 DAVID PEARSON DIRECTOR / CHAIR 1.00 X X 0 0 0 MICHAEL RAMBAROSE DIRECTOR / CEO & PRESIDENT 40.00 X X 235060 0 19906 RONALD ROZETT DIRECTOR 1.00 X 0 0 0 ANTHONY SANTORE DIRECTOR / VICE CHAIR / CHAIR 1.00 X X 0 0 0 PAUL CLEARY DIRECTOR 1.00 X 0 0 0 MARTHA MITCHELL DIRECTOR 1.00 X 0 0 0 MARGARET MOSS DIRECTOR 1.00 X 0 0 0 NANCY HUTCHINGS DIRECTOR /PRES OF RESIDENTS' COUNCIL 1.00 X 0 0 0 JANE JERVIS DIRECTOR / SECRETARY 1.00 X X 0 0 0 WES POLING DIRECTOR 1.00 X 0 0 0 DAVID RATLIFF CHIEF FINANCIAL OFFICER 40.00 X 163016 0 19600 KENETH SANDBERG COO 40.00 X 153698 0 23472 MARGARET JOYCE ADMINISTRATOR 40.00 X 119351 0 16797 MARC BROWNE ASST DIR OF FM 40.00 X 105011 0 4340 STEPHEN LUCIA DIR OF FACILITIES MGMT 40.00 X 101002 0 13486 877138 0 97601 6 0 1 0 CURA HOSPITALITY PO BOX 827276 PHILADELPHIA PA 191827276 DINING CONSULTANT 1550458 LOVE & COMPANY INC 1209 N EAST ST FREDERICK MD 21701 MARKETING 662064 SPECTRUM SERVICES PO BOX 60 MERIDEN CT 06450 BUILDING RENOVATION 474305 R & R REMODEL 818 PARADISE AVE HAMDEN CT 06514 BUILDING RENOVATION 473675 ALLIANCE REHABILITATION 28100 TORCH PKWY 600 WARRENVILLE IL 60555 THERAPISTS 438274 10 18798 18798 APARTMENT SERVICES 623000 10458453 10458453 RESIDENT ENTRY FEE INCOME 623000 6218470 6218470 HEALTH CENTER 623000 2348503 2348503 ASSISTED LIVING 623000 1303550 1303550 MEDICARE & MEDICAID 623000 1132570 1132570 21461546 245634 245634 12019356 11145080 25142 874276 -25142 849134 849134 22575112 21461546 0 1094768 614752 614752 7399735 6458537 941198 154017 137632 16385 919646 785594 134052 625360 507943 117417 35951 35951 67412 6455 60957 76449 76449 1314878 1049734 265144 679799 679799 721469 569006 152463 7844285 7839710 4575 19928 19928 19417 3472 15945 251 251 4301939 3626532 675407 91220 91220 FOOD 1069330 1049591 19739 LICENSES & FEES 203952 108559 95393 MEDICAL SUPPLIES 109200 109200 PROGRAM/ACTIVITIES EXPE 64198 64198 151878 80536 71342 26485066 22488170 3996896 0 2068 1519 1155938 219019 686633 1116959 108670 114408 159915 177811 119169682 32214647 88998982 86955035 10699365 7213242 18014285 19176114 119825856 114974107 4838119 4579455 60423243 55490939 48871897 53652062 114133259 113722456 X 5692597 1251651 5692597 1251651 119825856 114974107 -3909954 -530992 0 X X 0 1 X 0 0 X 570 10306 2150 1830 18798 33654 15277612 15669435 18208476 20579326 21461546 91196395 15278182 15679741 18210626 20581156 21480344 91230049 0 1326560 11386738 7254472 7382615 5165136 32515521 1326560 11386738 7254472 7382615 5165136 32515521 58714528 437781 393294 457141 363656 245634 1897506 437781 393294 457141 363656 245634 1897506 15715963 16073035 18667767 20944812 21725978 93127555 0.63050 0.64380 0.02040 0.02610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 496222 496222 113612858 28949949 84662909 4577275 2882525 1694750 483327 382173 101154 86955035 ASSETS HELD BY TRUSTEE 13805559 DEFERRED MARKETING COSTS 3301705 DEFERRED FINANCING COSTS 2068850 19176114 DEFERRED ENTRY FEES 40178861 REFUNDABLE ENTRY FEES 13397289 ADVANCE DEPOSITS 28710 CONTRACT DEPOSITS 47202 53652062 X 21992813 -530992 -76449 -607441 22600254 -25142 -25142 22575112 26433759 25142 25142 26408617 76449 76449 26485066 PART X, LINE 2: THE CORPORATION HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014 AND 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE CORPORATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES -76,449. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS -25,142. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS 25,142. X X 0 0 0 0 0 0 0 0 0 MICHAEL RAMBAROSE DIRECTOR / CEO & PRESIDENT 235060 0 0 0 0 0 2700 0 17206 0 254966 0 0 0 DAVID RATLIFF CHIEF FINANCIAL OFFICER 163016 0 0 0 0 0 6572 0 13028 0 182616 0 0 0 KENETH SANDBERG COO 153698 0 0 0 0 0 6158 0 17314 0 177170 0 0 0 A TOWN OF HAMDEN CT 066002014 406801AEO 2009-12-01 10390000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 B TOWN OF HAMDEN CT 066002014 406801AF7 2009-12-01 3000000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 C TOWN OF HAMDEN CT 066002014 406801AA8 2009-12-01 33305000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 D TOWN OF HAMDEN CT 066002014 406801AB6 2009-12-01 28000000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 A 10390000 908200 868300 194500 8419000 2011 0 0 1 1 B 3000000 262200 250700 56200 2430900 2011 0 0 1 1 C 33305000 2911100 2783500 623500 26986900 2011 0 0 1 1 D 28000000 28000000 2447400 2340100 524200 22688300 2011 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 A 0 B 0 C 0 D 0 A TOWN OF HAMDEN CT 066002014 406801AC4 2009-12-01 11500000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 B TOWN OF HAMDEN CT 066002014 406801AD2 2009-12-01 3700000 TO FINANCE CONSTRUCTION OF NEW APARTMENTS AND COMMON AREA 0 0 0 A 6095000 11500000 1005200 961100 215300 9318400 2011 0 0 1 1 B 3700000 323400 309200 69300 2998100 2011 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION B, LINE 11 THE CFO AND CONTROLLER EACH REVIEW THE FORM 990 PRIOR TO COMPLETION TO CHECK NUMERICAL ENTRIES AGAINST WORK PAPER CALCULATIONS OR SOURCE MATERIALS LIKE AUDITED FINANCIAL STATEMENTS. THE CFO IS RESPONSIBLE FOR RECEIVING AND REVIEWING NON-NUMERICAL ENTRIES LIKE PROGRAM SERVICE DESCRIPTIONS. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS INCLUDING THE CEO WHO ARE INVITED TO ASK QUESTIONS OR MAKE COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C YEARLY THE BOARD IS QUERIED AS TO ANY POTENTIAL CONFLICT OF INTEREST AND EACH BOARD MEMBER IS ASKED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. AT ANY TIME DURING A BOARD COMMITTEE MEETING A VOTE IS TAKEN THAT MIGHT BE SUBJECT TO THE CONFLICT OF INTEREST POLICY, THE QUESTION WOULD BE ASKED. THERE HAVE BEEN NO SUCH INSTANCES THAT THERE HAS BEEN THE NEED TO ACT AS SUCH. AS FOR EMPLOYEES OF WHITNEY CENTER, BASED ON OUR CORPORATION COMPLIANCE POLICY, MANAGERS AND SUPERVISORS WILL BE ASKED ON AN ANNUAL BASIS AS TO WHETHER EITHER THEY, OR ANY COMPANY WHICH THEY OR A MEMEBER OF THEIR IMMEDIATE FAMILY ARE AFFILIATED WITH, HAS PROVIDED ANY SERVICES, FACILITIES OR SUPPLIES TO WHITNEY CENTER DURING THE PRECEDING 12 MONTH PERIOD ENDING SEPTEMBER 30TH OF ANY GIVEN YEAR. MANAGERS AND SUPERVISORS ARE REQUIRED TO PROVIDE SUCH INFORMATION. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY THE STATE AND NATIONAL DATA IS REVIEWED, AND THE WHITNEY CENTER'S SALARY STRUCTURE IS COMPARED TO THE INDUSTRY COMPENSATION AND BENEFITS SURVEYS. COMPENSATION FOR THE CEO POSITION IS DETERMINED BY THE BOARD WHILE THE COMPENSATION FOR SENIOR MANAGEMENT IS DETERMINED BY THE CEO WITHIN THE GUIDELINES SET FOR OVERALL ANNUAL INCREASE FOR EMPLOYEES OF THE WHITNEY CENTER. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 INCLUDING FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST AND MAY BE AVAILABLE ON WEBSITES SUCH AS GUIDESTAR.ORG. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.