2025-10-31T11:48:46-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1000 COMMERCE PARK DR WILLIAMSPORT PA 17701 990 2024-01-01 223266577 UMH PA CORP UMH NY CORP UMHP 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 BRIAN PICCHINI PRESIDENT AND CEO 6077756400 2025-09-21 1 1 KERRI N BOGDA P00760402 5703236023 2025-09-21 2024 2025-03-06 01:10:19Z UMH PA CORP BRIAN PICCHINI 10 ACRE PLACE BINGHAMTON NY 13904 31660825 0 9223 X WWW.UNITEDMETHODISTHOMES.ORG X 1951 PA NOT-FOR-PROFIT FACILITY OFFERING BOTH SKILLED NURSING AND RESIDENT SERVICES. 19 19 433 30 0 0 2147505 784372 25348105 26764073 2233199 441678 681044 303906 30409853 28294029 1150 700 0 0 15543613 14817161 0 0 0 16149022 16182065 31693785 30999926 -1283932 -2705897 62000176 59339989 46553863 46551544 15446313 12788445 X THE ORGANIZATION'S MISSION IS TO PROVIDE A WIDE RANGE OF SENIOR LIVING SERVICES WITH EXCEPTIONAL CARE AND COMPASSION. OUR VISION IS TO BE THE PROVIDER OF CHOICE IN LIFESTYLE OPTIONS FOR SENIORS. CORE VALUES INCLUDE CONCERN AND UNDERSTANDING FOR THE WHOLE PERSON, A FOCUS ON EDUCATION AND WELLNESS IN PURSUIT OF A FULL LIFE, INDEPENDENCE, DIGNITY AND A SENSE OF CONTROL FOR ALL RESIDENTS, AS WELL AS CARING AND COMPASSION IN OUR STAFF. 0 0 14735071 700 16046066 SKILLED NURSING FACILITYLICENSED SKILLED NURSING CARE SERVICES AND REHABILITATION SERVICES ARE PROVIDED TO THE RESIDENTS OF THE ORGANIZATION'S FACILITY. SKILLED NURSING SERVICES ARE REGULATED AND LICENSED BY FEDERAL AND STATE AUTHORITIES. DAYS OF CARE PROVIDED TO THE MEDICARE GOVERNMENT PROGRAM FOR THE ELDERLY AND THE MEDICAID GOVERNMENT PROGRAM FOR THE INDIGENT AMOUNTED TO 34,223 DAYS. PRIVATE RESIDENTS AND OTHER PAYOR PROGRAM RESIDENTS REPRESENTED 8,461 DAYS OF CARE FOR TOTAL DAYS OF CARE OF 42,684. 7155460 5252861 PERSONAL CARE AND RESIDENTAL LIVING LICENSED PERSONAL CARE AND RESIDENTIAL APARTMENT LIVING SERVICES ARE PROVIDED TO THE FRAIL AND ILL ELDERLY RESIDENTS OF THE ORGANIZATION'S FACILITY. PERSONAL CARE SERVICES ARE LICENSED AND REGULATED BY THE STATE AUTHORITIES. 57,414 TOTAL DAYS OF PERSONAL CARE AND RESIDENTIAL APARTMENT LIVING SERVICES WERE RENDERED TO RESIDENTS OF THE FACILITY AND ARE REPRESENTED BY PRIVATE PAYMENTS. 4596112 5725908 CCRC LICENSED CONTINUING CARE RETIREMENT COMMUNITY COTTAGE SERVICES ARE PROVIDED TO RESIDENTS OF THE ORGANIZATION'S FACILITY. THE FACILITY IS LICENSED AND REGULATED BY THE INSURANCE COMMISSIONER OF THE COMMONWEALTH OF PENNSYLVANIA UNDER THE CONTINUING CARE RETIREMENT ACT AND REGULATIONS OF THE COMMONWEALTH. 63,080 DAYS OF CONTINUING CARE RETIREMENT COMMUNITY COTTAGE SERVICES WERE PROVIDED TO RESIDENTS OF THE FACILITY VIA PRIVATE PAYMENT. 26486643 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 0 0 1 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 1 0 0 0 1 X 66 0 433 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY PA X BRIAN PICCHINI 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 X ALAN HERTEL CHAIRPERSON 8.00 0.00 X X 0 0 0 JOHN CROUNSE VICE CHAIRPERSON 2.00 0.00 X X 0 0 0 ROSANNE MULLIGAN SECRETARY 2.00 0.00 X X 0 0 0 SHARON CALLI BERG ASSISTANT SECRETARY 2.00 0.00 X X 0 0 0 REV WILLIAM D LEWIS TREASURER 2.00 0.00 X X 0 0 0 ROBERT HALL ASSISTANT TREASURER 3.00 0.00 X X 0 0 0 REV DOUGLAS CLARK DIRECTOR 1.00 0.00 X 0 0 0 KATHLEEN COLLING DIRECTOR 15.00 0.00 X 0 0 0 COLEMAN DIRHAN DIRECTOR 3.00 0.00 X 0 0 0 CATHY GRILLINI DIRECTOR 0.75 0.00 X 0 0 0 JANICE HORN DIRECTOR 3.50 0.00 X 0 0 0 ALLAN KINSMAN DIRECTOR 0.70 0.00 X 0 0 0 LISA LEE DIRECTOR 1.00 0.00 X 0 0 0 SHARRON LEWIS DIRECTOR 4.00 0.00 X 0 0 0 TANYA OLAVIANY DIRECTOR 0.50 0.00 X 0 0 0 MARGARET ANN RAY DIRECTOR 0.80 0.00 X 0 0 0 PHIL REID DIRECTOR 2.00 0.00 X 0 0 0 WILLIAM STARR DIRECTOR 12.00 0.00 X 0 0 0 KENDRA TESTA DIRECTOR 4.00 0.00 X 0 0 0 NANCY ADAMS DIRECTOR (UNTIL 05/2024) 2.00 0.00 X 0 0 0 JOSEPH COONS DIRECTOR (UNTIL 07/31/24) 2.00 0.00 X 0 0 0 MELISSA DRABO DIRECTOR (UNTIL 01/2024) 2.00 0.00 X 0 0 0 JANET MCCABE DIRECTOR (DECEASED 07/2024) 2.00 0.00 X 0 0 0 EMIL AUGUSTINE HONORARY DIRECTOR 4.00 0.00 X 0 0 0 CAROL COLEMAN REV HONORARY DIRECTOR 1.00 0.00 X 0 0 0 BLENDA SMITH HONORARY DIRECTOR 0.50 0.00 X 0 0 0 EDWIN BETZ HONORARY DIRECTOR 7.00 0.00 X 0 0 0 MARYANN JOHNSON HONORARY DIRECTOR 2.00 0.00 X 0 0 0 CHARLOTTE THOMAS HONORARY DIRECTOR 1.00 0.00 X 0 0 0 BRIAN PICCHINI PRESIDENT AND CEO 1.00 40.00 X 0 428288 35102 RON PATTI CHIEF OPERATING OFFICER 1.00 40.00 X 0 203059 23985 DANIELLE JANESKI EXECUTIVE DIRECTOR 40.00 0.00 X 165429 0 23819 ERIC YASHINSKI ADMINISTRATOR 40.00 0.00 X 144824 0 21257 KATHLEEN C HARRINGTON DON-RN 40.00 0.00 X 126998 0 19711 AMY S GRABER DIRECTOR OF REHAB 40.00 0.00 X 107022 0 25751 DANISE CARNE RNAC 40.00 0.00 X 100886 0 17324 645159 631347 166949 5 0 1 0 INTELYCARE 1515 HANCOCK ST QUINCY MA 02169 TEMPORARY NURSE STAFFING 678487 MRAK-U-LESS 42 MACK ST PLAINS PA 18705 GROUNDS MAINTENANCE 313602 STAFFQUEST INC PO BOX 75359 CHICAGO IL 60675 TEMPORARY NURSE STAFFING 283636 PHARMERICA PO BOX 409251 ATLANTA GA 30384 PHARMACY 254037 CLIPBOARD HEALTH PO BOX 103125 PASADENA CA 911893125 TEMPORARY NURSE STAFFING 176195 5 784372 784372 ELDERLY NURSING CARE 623000 15785304 15785304 INDEPENDENT LIVING 623990 5725908 5725908 PERSONAL CARE AND RESIDENTIAL LIV 623990 5252861 5252861 26764073 426518 426518 30214 3592 26622 26622 26622 3340184 38180 3334491 28713 5693 9467 15160 15160 HOUSEKEEPING, TELEPHONE, FLU SHOT 900099 169227 169227 DIETARY REVENUE 722514 91535 91535 MISCELLANEOUS 900099 16522 16522 277284 28294029 27024835 0 484822 X 700 700 12121945 11104008 1017937 4116 3870 246 1606821 1417299 189522 1084279 1020443 63836 2091022 2091022 337778 337778 11340 11340 314 314 3308162 3182139 126023 35291 35291 98589 27994 70595 2473 496 1977 1342226 1342226 8473 675 7798 2798974 2798974 3587534 3587534 454910 454910 FOOD 779952 779139 813 NON-MEDICAL SUPPLIES AN 612747 583949 28798 MEDICAL SUPPLIES AND MA 402657 402657 BAD DEBT 150318 150318 159305 84222 75083 30999926 26486643 4513283 0 4550 4155 2188618 1198698 2111133 1928128 57961 37145 86818678 46671550 42980224 40147128 13524265 14844835 1133425 1179900 62000176 59339989 1548891 1719207 37785178 36938847 54834 39957 7164960 7853533 46553863 46551544 X 15446313 12788445 15446313 12788445 62000176 59339989 X -2705897 1524402 -1476373 X 0 1 X 1 1 1 X X 1 UMH NY CORP 240856145 10 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 314 314 0 PART II-B, LINE 1: UMH PA CORP. IS A MEMBER OF LEADINGAGE PA AND THE NATIONAL LEADINGAGE. A PERCENTAGE OF THE DUES FOR THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING. 0 1 X 11308867 2003386 1991750 2320171 12983832 7815372 2368449 1403544 278498 11308867 9136369 2805322 -1167856 2958463 7815372 7007809 4832773 1194660 3898873 9136369 11650326 1687420 728379 7058316 7007809 0.91000 0.00000 0.09000 0 1 1 105944 2387938 2493882 1418564 47025332 26049365 22394531 388583 25368308 16215342 9541549 151726 9972283 4406843 5717166 40147128 SECURITY DEPOSITS 248773 REFUNDABLE FEES 5290525 DEFERRED REVENUE FROM ADVANCE FEES 1516048 DUE TO DUE FROM 798187 7853533 29962657 1524402 140634 1665036 28297621 -3592 -3592 28294029 32620525 1620599 1620599 30999926 0 30999926 PART IV, LINE 2B: THE AMOUNT INCLUDED ON LINE 21 OF FORM 990, PART X, REPRESENTS FUNDS HELD ON BEHALF OF THE RESIDENTS. PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENTS FUNDS ARE: FUTURE CAPITAL IMPROVEMENTS, FUTURE OPERATING COSTS AND TO ESCROW ADVANCE FEES, OVER WHICH THE BOARD RETAINS CONTROL AND MAY AT ITS DISCRETION, SUBSEQUENTLY USE FOR OTHER PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FAIR VALUE OF DERIVATIVE FINANCIAL INSTRUMENTS 140,634. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -3,592. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 3,592. NET EQUITY TRANSFER TO AFFILIATES 1,617,007. X 1 1 0 1 0 0 0 0 0 1 0 BRIAN PICCHINI PRESIDENT AND CEO 0 400592 0 0 0 27696 0 0 0 35102 0 463390 0 0 RON PATTI CHIEF OPERATING OFFICER 0 203059 0 0 0 0 0 0 0 23985 0 227044 0 0 DANIELLE JANESKI EXECUTIVE DIRECTOR 165429 0 0 0 0 0 0 0 23819 0 189248 0 0 0 ERIC YASHINSKI ADMINISTRATOR 144824 0 0 0 0 0 0 0 21257 0 166081 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED ALL EMPLOYEES WITH A HOLIDAY GIFT OF $25. THE GIFT WAS "GROSSED UP" USING A COMPUTATION IN ORDER TO ASSIST WITH THE POTENTIAL TAX LIABILITY. ALL PAYMENTS WERE REPORTED AS TAXABLE INCOME ON EACH EMPLOYEE'S RESPECTIVE W-2. PART I, LINE 3 AMOUNTS REPORTED ON SCHEDULE J, PART II, FOR BRIAN PICCHINI ARE PAID BY A RELATED ENTITY. ALL NINE ENTITIES ARE UNDER COMMON CONTROL AND FOLLOW THE SAME COMPENSATION PROCESS. THE BOARD OF DIRECTORS HAS ESTABLISHED A MANAGEMENT AND PERSONNEL COMMITTEE COMPRISED OF BOARD MEMBERS HAVING NO CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION AND BENEFIT MATTERS TO BE ESTABLISHED FOR ALL SENIOR EXECUTIVES EMPLOYED BY THE ORGANIZATION. THE BOARD COMMITTEE UTILIZED STUDY DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY SITUATED ORGANIZATIONS IN ITS DELIBERATIONS. DATA HAS BEEN COMPILED USING AN INDUSTRY JOB DESCRIPTION /CLASSIFICATION COMPENSATION STUDY WHICH FOXUSES ON MULTI-ORGANIZATION, MULTI-LOCATION, MULTI-LEVEL CARE SENIOR LIVING SERVICE ORGANIZATIONS IN THE UNITED STATES FOR COMPARATIVE COMPENSATION INFORMATION WHICH IS COMPARED TO THE UNITED METHODIST HOME'S SENIOR EXECUTIVE COMPENSATION LEVELS. UNITED METHODIST HOME'S KEY EMPLOYEE AND EXECUTIVE COMPENSATION LEVELS ARE REVIEWED ANNUALLY BY THE MANAGEMENT AND PERSONNEL COMMITTEE AND ARE SUBSEQUENTLY INCORPORATED, UPON APPROVAL BY THE BOARD, INTO THE ORGANIZATION'S ANNUAL BUDGET. THESE DISCUSSIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. PART I, LINE 4B BRIAN PICCHINI PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THE AMOUNT DEFERRED FOR THE 2024 YEAR WAS $27,696. THIS AMOUNT HAS BEEN INCLUDED IN COLUMN B(III) AND HAS BEEN INCLUDED IN THE REPORTABLE MEDICARE WAGES FOR THE 2024 YEAR. PART I, LINE 7 THE ORGANIZATION HAS INSTITUTED A PRACTICE WHEREBY NON-FIXED PAYMENTS MAY BE MADE TO EMPLOYEES IN THE FORM OF INCENTIVE COMPENSATION PROGRAM (HEREAFTER "ICP") PAYMENTS. ICP PAYMENTS ARE BASED ON THE RESULTS OF A SCORECARD CREATED BY THE PRESIDENT & CEO, VP OF HUMAN RESOURCES, AND VP OF FINANCE IN COLLABORATION WITH OTHER MEMBERS OF THE OPERATIONAL LEADERSHIP TEAM (COLLECTIVELY "SENIOR MANAGEMENT"). THE METRICS OF THE SCORECARD ARE FOCUSED ON THE FOLLOWING AREAS: OCCUPANCY, NET OPERATING MARGIN, QUALITY, CASH FLOW, EDUCATION COMPLETION, RESIDENT ENGAGEMENT, AND TURNOVER. FOR UMH ECM CORP., UMH JGJ CORP., UMH PA CORP., AND UMH NY CORP. (WITH THE EXCEPTION OF THE COMPLETE CARE AND UMH AT HOME ENTITIES) ICP PAYOUTS WERE DETERMINED BY THE SCORECARD RESULTS OF THE SPECIFIC CAMPUS. FOR UMH MANAGEMENT SERVICES CORP., UNITED METHODIST HOMES FOUNDATION, AND COMPLETE CARE AND UMH AT HOME ( BOTH COMPLETE CARE AND UMH AT HOME ARE PART OF UMH NY CORP.), ICP PAYOUTS WERE DETERMINED BY THE SCORECARD RESULTS OF UNITED METHODIST HOMES AS A WHOLE. COMPLETE CARE AND UMH AT HOME WERE NOT INCLUDED WITH THE REST OF UMH NY CORP. FOR THE ICP DUE TO THEIR SMALL SIZE AND THEIR NATURE AS NEW OPERATIONS. BROOKS CENTER, INC., WESLEY TOWERS, INC., AND THE GRACE VIEW MANOR NURSING HOME CORPORATION DID NOT HAVE ANY EMPLOYEES DURING 2022, AND WERE NOT ELIGIBLE FOR ANY ICP PAYOUTS. THE ICP WAS VETTED THROUGH THE MANAGEMENT AND PERSONNEL COMMITTEE AND FORMALLY APPROVED BY THE EXECUTIVE/FINANCE/AUDIT COMMITTEE. SENIOR MANAGEMENT HAS PRIMARY RESPONSIBILITY FOR DETERMINING THE REASONABLENESS OF ALL PAYMENTS BASED ON THE RESULTS OF THE SCORECARDS AS WELL AS THE AVAILABILITY OF FUNDING FOR THE ICP. THE PRESIDENT & CEO'S ICP PAYOUT STRUCTURE FOLLOWS THE GUIDELINES ESTABLISHED IN THE ICP UNLESS OTHERWISE MODIFIED BY A COMMITTEE OF THE BOARD OR THE FULL BOARD. FURTHERMORE, MEMBERS OF THE GOVERNANCE COMMITTEE CONDUCT AN ANNUAL REVIEW OF THE PRESIDENT & CEO, AND MEMBERS OF THE MANAGEMENT AND PERSONNEL COMMITTEE ARE CHARGED WITH CONSIDERATION, REVIEW, AND/OR APPROVAL OF ANY PAYMENT TO BE PAID TO THE PRESIDENT & CEO. ALL PROCEEDINGS OF THE MANAGEMENT AND PERSONNEL COMMITTEE MEETINGS ARE DOCUMENTED IN WRITTEN MINUTES AND ARE REPORTED TO THE BOARD OF DIRECTORS. A NORTHEASTERN PENNSYLVANIA HOSPITAL AND EDUCATION AUTHORITY 237394107 NONEAVAIL 2018-05-11 44616000 TO REFUND 2013 ISSUES 0 0 0 B NORTHEASTERN PENNSYLVANIA HOSPITAL AND EDUCATION AUTHORITY 237394107 NONEAVAIL 2018-09-19 17150000 CONSTRUCTION FOR UMH BROOKS PROJECT 0 0 0 A 4216000 26667415 26667415 2016 1 0 1 1 B 1406026 17500000 17500000 2020 0 0 0 1 A 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 1 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 0 1 0 1 1 CITIZENS BANK 4.950000000000 0 0 0 0 1 A 1 B 1 PART II, LINE 3, COLUMN A: THE 2018 BONDS ARE THE RESPONSIBILITY OF THE OBLIGATED GROUP (UMH NY CORP, MANAGEMENT SERVICES, UMH PA CORP, AND THE UMH FOUNDATION) AND ARE THEREFORE REPORTED WITHIN EACH OF THE 990 REPORTS FOR THE LISTED AFFILIATES. THIS IS THE REASON FOR THE DIFFERENCE BETWEEN THE AMOUNTS INCLUDED IN PART I, ROW A, COLUMN E (ISSUE PRICE) AND PART II, LINE 3, COLUMN B (TOTAL PROCEEDS OF ISSUE). THE PROCEEDS OF THE NORTHEASTERN PENNSYLVANIA HOSPITAL AUTHORITY 2018 BOND ISSUE HAVE BEEN ALLOCATED TO AFFILIATED COMPANIES AS FOLLOWS: UMH PA CORP., FEDERAL EIN: 22-3266577 OTHER SPENT PROCEEDS: $26,667,415 TOTAL PROCEEDS OF ISSUE: $26,667,415 UMH NY CORP., FEDERAL EIN: 24-0856145 OTHER SPENT PROCEEDS: $9,220,913 TOTAL PROCEEDS OF ISSUE: $9,220,913 UMH MANAGEMENT SERVICES CORP., FEDERAL EIN: 16-1486032 OTHER SPENT PROCEEDS: $8,727,672 TOTAL PROCEEDS OF ISSUE: $8,727,672 TOTAL OTHER SPENT PROCEEDS: $44,616,000 TOTAL PROCEEDS OF ISSUE: $44,616,000 PART II, LINE 3, COLUMN B: THE ISSUE PRICE OF THE 2018 BOND ISSUE OF $17,500,000 IS SOLELY FOR THE BROOKS EXPANSION PORJECT AND THEREFORE BALANCES ARE ONLY SHOWN ON THE UMH PA CORP. FORM 990, PART V, LINE 1; FORM 1099 FOR EACH OF THE RELATED UNITED METHODIST HOMES ENTITIES ARE ISSUED BY UMH NY CORP., FEDERAL ID #24-0856145, WHICH ACTS AS THE COMMON ACCOUNTS PAYABLE ARM OF THE SYSTEM. THE NUMBER REPORTED ON THIS LINE REFLECTS THE NUMBER OF FORMED FILED BY UMH NY CORP. NO FORMS 1099 HAVE BEEN FILED DIRECTLY BY THE ENTITY. PART V, LINE 2A: ALL W-2S ARE ISSUED BY UMH MANAGEMENT SERVICES CORP., EIN #16-1486032 WHICH ACTS AS THE COMMON PAYMASTER FOR ALL RELATED ENTITIES OPERATING UNDER THE BRAND NAME "UNITED METHODIST HOMES". NO W-2 FORMS HAVE BEEN ISSUED BY THIS ENTITY. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS, WILLIAM AND SHARRON LEWIS, ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION USES ITS RELATED PARTY MANAGEMENT COMPANY, UMH MANAGEMENT SERVICES CORP. (SEE SCHEDULE R) ("MANAGEMENT SERVICES") TO PERFORM CENTRALIZED MANAGEMENT FUNCTIONS FOR THE ORGANIZATION. SUCH CENTRALIZED SERVICES INCLUDE QUALITY ASSURANCE, BUILDINGS AND GROUND MANAGEMENT, HUMAN RESOURCES, EMPLOYEE BENEFITS, MARKETING AND PUBLIC RELATIONS, GROUP PURCHASING, ACCOUNTING AND FINANCIAL SERVICES, BUDGETING, INFORMATION TECHNOLOGY, INSURANCE CONTRACTING, CONTRACT REVIEW AND NEGOTIATIONS, CORPORATE COMPLIANCE, AND OTHER ADMINISTRATIVE FUNCTIONS. MANAGEMENT SERVICES AND ITS RELATED AFFILIATED ORGANIZATIONS OPERATE UNDER A BOARD POLICY OF "STRONG EXECUTIVE" MANAGEMENT. ALL HIRING, FIRING, PROMOTION, AND DEMOTION DECISIONS ARE THE RESPONSIBILITY OF THE PRESIDENT / CEO OF THE UNITED METHODIST HOMES. FORM 990, PART VI, SECTION A, LINE 7A THE BYLAWS OF UMH PA CORP. PROVIDED THAT THE BOARD OF DIRECTORS OF UMH NY CORP. (THE SUPPORTED ORGANIZATION) SHALL SERVE AS THE BOARD OF DIRECTORS OF UMH PA CORP. AS SUCH, THE BOARD OF UMH NY CORP. HAS THE POWER TO ELECT OR APPOINT ALL MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS BY WHICH THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD COMMITTEE MEMBERS, AND MANAGEMENT REVIEWED THE PREPARED FORM 990 IS AS FOLLOWS: THE BOARD DID REQUIRE THAT THE FORM 990 FOR ALL 9 BROTHER / SISTER RELATED AND AFFILIATED ORGANIZATIONS BE PREPARED FROM INFORMATION COMPILED BY INTERNAL STAFF. A DRAFT COPY WAS PREPARED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM WITH SPECIFIC EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION AND THE FORM 990 WAS THEN PROVIDED TO THE ORGANIZATION'S MANAGEMENT AND BOARD MEMBERS. A DETAILED REVIEW OF THE FORM 990 IS CONDUCTED FOR ANY CHANGES OR CORRECTIONS. AFTER REVIEW BY ALL OF THE AFOREMENTIONED INDIVIDUALS, THE INDEPENDENT PUBLIC ACCOUNTING FIRM CONDUCTS THEIR FINAL REVIEW, SIGNS AS PAID PREPARER AND ASSISTS WITH THE ELECTRONIC SUBMISSION OF THE FORM 990. UTILIZING THIS METHODOLOGY, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY FOR REVIEW AND COMMENT PRIOR TO THE FORM 990 BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C UPON ELECTION TO THE BOARD OF DIRECTORS, ALL DIRECTORS ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST FORM IN CONNECTION WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THE ORGANIZATION ALSO FOLLOWS THE PRACTICE OF UPDATING OFFICERS AND DIRECTORS' CONFLICT OF INTEREST INFORMATION IN WRITING ANNUALLY. THE ASSISTANT TO THE CEO MONITORS THE DISTRIBUTION AND RECEIPT OF THE BOARD'S WRITTEN CONFLICT OF INTEREST FORMS. WHEN THE COMPLETED FORMS HAVE BEEN RECEIVED, THE ASSISTANT TO THE CEO RECORDS AND REPORTS CONFLICTS IF ANY, TO THE BOARD CHAIR AND CEO FOR THEIR REVIEW AND FURTHER ACTION. ALL BOARD MEMBERS AND EMPLOYEE PERSONNEL ARE SUBJECT TO THE ORGANIZATION'S CONFLICT OF INTEREST POLICIES. ALL EMPLOYEES ARE REQUIRED TO ACT INDEPENDENTLY AND WITHOUT A CONFLICT OF INTEREST IN THE PERFORMANCE OF THEIR JOB DUTIES. IN ADDITION, AS PART OF THE BOARD MEMBER'S AND EMPLOYEE PERSONNEL'S TRAINING ANY POTENTIAL CONFLICT OF INTEREST PROHIBITIONS AND SITUATIONS ARE COVERED AND DISCUSSED. THE ORGANIZATION HAS ESTABLISHED AN "OVERSIGHT COMPLIANCE COMMITTEE" COMPOSED OF DIRECTORS OF THE BOARD AND STAFFED BY THE CORPORATE COMPLIANCE OFFICER AND COMPLIANCE PERSONNEL. ALL POTENTIAL CONFLICTS OF INTEREST ARE INITIALLY REVIEWED BY THE CORPORATE COMPLIANCE OFFICER, COMPLIANCE PERSONNEL AND THE MANAGEMENT COMPLIANCE COMMITTEE AND AN INITIAL DETERMINATION OF POTENTIAL CONFLICTS IS MADE. THE POTENTIAL CONFLICT OF INTEREST AND THE INITIAL DETERMINATION IS THEN REPORTED TO, AND DISCUSSED WITH THE OVERSIGHT COMPLIANCE COMMITTEE OF THE BOARD WHICH MAKES THE FINAL TERMINATION WITH REGARDS TO WHETHER A CONFLICT OF INTEREST DOES, OR DOES NOT EXIST. ANY PERSON, INCLUDING BOARD MEMBERS, OFFICERS, DIRECTORS, KEY EMPLOYEES AND / OR MANAGERS AND ALL EMPLOYEE PERSONNEL ARE PROHIBITED BY THE BOARD CONFLICT OF INTEREST POLICY FROM PARTICIPATING IN ANY TRANSACTION IN WHICH THE OVERSIGHT COMPLIANCE COMMITTEE HAS DETERMINED THAT A CONFLICT OF INTEREST EXISTS. THE OVERSIGHT COMPLIANCE COMMITTEE PROVIDES REPORTS OF ITS ACTIVITIES DIRECTLY TO THE BOARD OF THE ORGANIZATION. ANY PERSON FOUND TO HAVE KNOWINGLY VIOLATED THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS SUBJECT TO DISCIPLINARY ACTION AND / OR DISMISSAL. BOARD MEMBERS ARE GENERALLY REMINDED FROM TIME-TO-TIME AT BOARD AND COMMITTEE MEETINGS OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. BOARD AND COMMITTEE MEMBERS ARE ASKED TO DISCLOSE ANY ISSUE OR MATTER IN WHICH THEY HAVE A CONFLICT AS INDICATED ABOVE. THEY ARE ALSO ASKED TO ABSTAIN FROM VOTING ON SUCH MATTERS. EMPLOYEES ARE REMINDED ABOUT POTENTIAL CONFLICTS OF INTEREST THROUGH OUR CORPORATE AND MANDATORY TRAINING PROGRAMS. FORM 990, PART VI, SECTION B, LINE 15 ALL NINE ENTITIES ARE UNDER COMMON CONTROL AND FOLLOW THE SAME COMPENSATION PROCESS. THE BOARD OF DIRECTORS HAS ESTABLISHED A MANAGEMENT AND PERSONNEL COMMITTEE COMPRISED OF BOARD MEMBERS HAVING NO CONFLICT OF INTEREST WITH RESPECT TO COMPENSATION AND BENEFIT MATTERS TO BE ESTABLISHED FOR ALL SENIOR EXECUTIVES EMPLOYED BY THE ORGANIZATION. THE BOARD COMMITTEE UTILIZES STUDY DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS IN ITS DELIBERATIONS. DATA HAS BEEN COMPILED USING AN INDUSTRY JOB DESCRIPTION / CLASSIFICATION COMPENSATION STUDY WHICH FOCUSES ON MULTI-ORGANIZATION, MULTI-LOCATION, MULTI-LEVEL CARE SENIOR LIVING SERVICE ORGANIZATIONS IN THE UNITED STATES FOR COMPARATIVE COMPENSATION INFORMATION WHICH IS COMPARED TO THE UNITED METHODIST HOME'S SENIOR EXECUTIVE COMPENSATION LEVELS. UNITED METHODIST HOME'S KEY EMPLOYEE AND EXECUTIVE COMPENSATION LEVELS ARE REVIEWED ANNUALLY BY THE MANAGEMENT AND PERSONNEL COMMITTEE AND ARE SUBSEQUENTLY INCORPORATED, UPON APPROVAL BY THE BOARD, INTO THE ORGANIZATION'S ANNUAL BUDGET. THESE DISCUSSIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS, ARE AVAILABLE UPON REQUEST. FORM 990, PART VII: AS PREVIOUSLY DISCLOSED IN SCHEDULE O, THE BOARD OF DIRECTORS IS A COMMON BOARD. THE TIME SPENT AS REPORTED ON PART VII IS FOR THE ORGANIZATION AS WELL AS THE RELATED ORGANIZATIONS REPORTED ON SCHEDULE R. FORM 990, PART IX, LINE 11G CONSULTING AND MANAGEMENT SERVICES: PROGRAM SERVICE EXPENSES 145,612. MANAGEMENT AND GENERAL EXPENSES 80,539. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 226,151. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,159,107. MANAGEMENT AND GENERAL EXPENSES 45,484. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,204,591. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 1,577,508. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,577,508. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 299,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299,912. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS 140,634. NET EQUITY TRANSFERS TO AFFILIATES -1,617,007. BROOKS CENTER INC 10 ACRE PLACE BINGHAMTON NY 13904 161446116 INACTIVE NY 501(C)(3) LINE 12A UMH NY CORP 0 THE GRACE VIEW MANOR NURSING HOME 10 ACRE PLACE BINGHAMTON NY 13904 223180239 NURSING HOME NY 501(C)(3) LINE 12A UMH NY CORP 0 UMH ECM CORP 10 ACRE PLACE BINGHAMTON NY 13904 161421889 NURSING HOME NY 501(C)(3) LINE 12A UMH NY CORP 0 UMH JGJ CORP 10 ACRE PLACE BINGHAMTON NY 13904 161421888 NURSING AND RESIDENT SERVICES NY 501(C)(3) LINE 12A UMH NY CORP 0 UMH MANAGEMENT SERVICES CORP 10 ACRE PLACE BINGHAMTON NY 13904 161486032 NURSING AND RESIDENT SERVICES PA 501(C)(3) LINE 12A UMH NY CORP 0 UMH NY CORP 10 ACRE PLACE BINGHAMTON NY 13904 240856145 NURSING AND RESIDENT SERVICES NY 501(C)(3) LINE 10 N/A 0 UNITED METHODIST HOMES FOUNDATION 10 ACRE PLACE BINGHAMTON NY 13904 161401063 FUNDRAISING NY 501(C)(3) LINE 12A UMH NY CORP 0 WESLEY TOWERS INC 10 ACRE PLACE BINGHAMTON NY 13904 237095034 INACTIVE PA 501(C)(3) LINE 12A UMH NY CORP 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0