2014-09-24T06:45:00-05:00 2013-12-31 232932984 PARENTEBEARD LLC 1650 MARKET STREET SUITE 4500 PHILADELPHIA PA 19103 990 2013-01-01 161421888 UMH NY CORP UMH JGJ CORP UMHN 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 BRIAN J PICCHINI CPA PRESIDENT & CEO/CFO 6077756400 2014-09-08 1 JULIUS GREEN CPA JD P00350393 2159720701 2013 2015-11-30 17:44:51Z UMH JGJ CORP (EFFECTIVE 111512) BRIAN J PICCHINI CPA 10 ACRE PLACE BINGHAMTON NY 13904 11337943 0 9223 X WWW.UNITEDMETHODISTHOMES.ORG X 1992 NY NOT-FOR-PROFIT SKILLED NURSING FACILITY OFFERING BOTH SKILLED NURSING AND REHABILITATION SERVICES. 27 27 221 66 0 0 875 2445 10981034 10868493 8396 -3237 14751 14682 11005056 10882383 0 0 0 0 6508923 6727408 0 0 0 4106535 4023394 10615458 10750802 389598 131581 6805734 7989678 708459 1695892 6097275 6293786 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, EDUCATION AND WELLNESS IN PURSUIT OF A FULL LIFE, INDEPENDENCE, DIGNITY AND A SENSE OF CONTROL FOR ALL RESIDENTS AND A CARING AND COMPASSIONATE STAFF. 0 0 9158061 10883175 LICENSED 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 25,389 DAYS. PRIVATE PAY RESIDENTS AND OTHER PAYOR PROGRAM RESIDENTS REPRESENTED 17,181 DAYS OF CARE FOR TOTAL DAYS OF CARE OF 42,570. 9158061 1 0 0 1 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 36 0 1 221 1 0 0 0 0 0 0 0 0 0 0 X 27 27 0 1 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X BRIAN J PICCHINI CPA 6077756400 10 ACRE PLACE BINGHAMTON NY 13904 X SHARON BERG CHAIRPERSON 12.00 X X 0 0 0 JOHN CROUNSE VICE CHAIRPERSON 5.00 X X 0 0 0 NEIL ANDRE TREASURER 3.00 X X 0 0 0 EDWIN ROGERS ASSISTANT TREASURER 1.50 X X 0 0 0 LEE ROBESON-HONORARY MEMBER ASSISTANT SECRETARY 4.00 X X 0 0 0 JAMES CORSELIUS SECRETARY 2.50 X X 0 0 0 DONNA BRANDMEYER DIRECTOR 2.00 X 0 0 0 EDWIN BETZ DIRECTOR 3.00 X 0 0 0 JOSEPH COONS DIRECTOR 8.00 X 0 0 0 CARL ERNSTROM DIRECTOR 4.00 X 0 0 0 LEE BEARSCH DIRECTOR 0.50 X 0 0 0 JOHN CARLING DIRECTOR 2.00 X 0 0 0 ALLAN KINSMAN DIRECTOR 7.00 X 0 0 0 LEONARD LINDENMUTH DIRECTOR 1.00 X 0 0 0 EVELYN LINTERN DIRECTOR 2.00 X 0 0 0 JAN MCCABE DIRECTOR 8.00 X 0 0 0 ROBERT MONTGOMERY JR DIRECTOR 4.00 X 0 0 0 KAREN MCMAHON DIRECTOR 2.50 X 0 0 0 MARYANN JOHNSON DIRECTOR 1.00 X 0 0 0 JOHN WELCH DIRECTOR 1.00 X 0 0 0 LINDA ROSS DIRECTOR 1.20 X 0 0 0 BETTY STANTON DIRECTOR 2.50 X 0 0 0 KENNETH SUMMERS DIRECTOR 3.00 X 0 0 0 DAVID TANENHAUS DIRECTOR 1.00 X 0 0 0 A WAYNE TRIVELPIECE DIRECTOR 1.30 X 0 0 0 MICHAEL VENUTI-RESIGNED 022013 DIRECTOR 0.00 X 0 0 0 JAMES PYRAH DIRECTOR 0.50 X 0 0 0 WILLIAM LEWIS-REPLACED M VENUTI DIRECTOR 1.00 X 0 0 0 WARREN WATKINS DIRECTOR 3.00 X 0 0 0 LISA LEE-TERM END 052013 DIRECTOR 2.00 X 0 0 0 BRIAN PICCHINI PRES & CEO/CFO 45.00 X 0 349712 21440 JOHN LOPATKA COO 45.00 X 0 220496 23195 JERRY HALBERT ADMINISTRATOR 40.00 X 0 157039 16814 0 727247 61449 0 0 1 0 NURSEFINDERS STAFFING DIVISION DALLAS TX 753910738 NURSE AGENCY 494760 GENESIS REHAB SERVICES ATTN PAM VOORHEES KENNETT SQUARE PA 19348 THERAPY SERVICES 470396 LECESSE CONSTRUCTION 75 THRUWAY PARK DRIVE WEST HENRIETTA NY 14586 CONSTRUCTION 443333 RLPS II 250 VALLEYBROOK DRIVE LANCASTER PA 17601 ARCHITECTURAL 154720 PHARMSCRIPT LLC 81 GLENDALE AVENUE EDISON NJ 08817 PHARMACY 128180 5 425 2020 2445 ELDERLY NURSING CARE 623000 10868493 10868493 10868493 32904 32904 419419 439268 16292 -19849 -16292 -36141 -36141 OTHER REVENUE 900099 14682 14682 14682 10882383 10883175 0 -3237 X 101539 101539 5249940 4992849 257091 103135 92959 10176 885855 839447 46408 386939 363000 23939 851916 851916 32689 32689 12250 12250 1385 1385 1700121 1639615 60506 26520 26520 553380 487878 65502 226431 226431 3837 3837 1002 1002 316352 316352 65526 65526 FOOD 149871 149871 OTHER DIRECT EXPENSE 22553 11543 11010 EQUIPMENT RENTAL 19364 12099 7265 TRAVEL, CONFERENCES, & 16140 16140 24057 8875 15182 10750802 9158061 1592741 0 1500 1800 798406 667072 895686 860980 7225 7689 10843088 6658805 3327415 4184283 1756209 2164693 19293 103161 6805734 7989678 521214 584063 18334 187245 1093495 708459 1695892 X 6097275 6293786 6097275 6293786 6805734 7989678 131581 64930 0 X X 0 1 X 1 0 X X X 0 0 0 UMH NY CORP 240856145 9 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1385 1385 0 PART II-B, LINE 1: UMH JGJ CORP. IS A MEMBER OF LEADINGAGE NY AND THE NATIONAL LEADINGAGE. 11.4% OF THE DUES FOR THESE ORGANIZATIONS IS ALLOCATED TO LOBBYING. 0 1 X 1756209 331000 97939 20455 2164693 1501024 200000 58919 3734 1756209 2696805 815108 -8125 2002764 1501024 3148942 700365 51482 1203984 2696805 3389451 145131 70170 455810 3148942 1.00000 0 0 9750 9750 5057041 2877790 2179251 4911618 3781015 1130603 864679 864679 4184283 ASSETS WHOSE USE IS LIMITED: BOARD DESIGNATED 2164693 F 2164693 DUE TO AFFILIATES 1002683 ESTIMATED THIRD PARTY PARTY PAYOR SETTLEMENT 16449 CONSTRUCTION RETAINAGE 74363 1093495 X 10963605 64930 64930 10898675 -16292 -16292 10882383 10767094 16292 16292 10750802 0 10750802 PART IV, LINE 2B: FORM 990, PART X, AMOUNT ON LINE 21 RELATES TO RESIDENT TRUST FUNDS. PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT 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 X, LINE 2: THE HOMES ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2013 OR 2012. THE HOMES' FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT -16,292. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF EQUIPMENT 16,292. X 0 0 0 1 0 0 0 0 0 0 0 BRIAN PICCHINI PRES & CEO/CFO 0 268410 0 0 0 81302 0 12500 0 8940 0 371152 0 0 JOHN LOPATKA COO 0 188596 0 0 0 31900 0 10012 0 13183 0 243691 0 0 JERRY HALBERT ADMINISTRATOR 0 135212 0 0 0 21827 0 7015 0 9799 0 173853 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 COVER THE TAXES. ALL PAYMENTS WERE REPORTED AS TAXABLE INCOME ON EACH EMPLOYEE'S RESPECTIVE W-2. PART I, LINE 3 SALARIES REPORTED ON PART II OF SCHEDULE J ARE PAID BY A RELATED ORGANIZATION. ALL TEN 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. PART I, LINE 4B BRIAN PICCHINI PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THE AMOUNT DEFERRED FOR THE 2013 YEAR WAS $17,500. THIS AMOUNT HAS BEEN INCLUDED IN COLUMN B(III) AND HAS BEEN INCLUDED IN THE REPORTABLE MEDICARE WAGES FOR THE 2013 YEAR. FORM 990, PART V, LINE 1: FORMS 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 FORMS 1099 FILED BY UMH NY CORP. NO FORMS 1099 HAVE BEEN FILED DIRECTLY BY THIS ENTITY. FORM 990, PART VI, SECTION A, LINE 1 UMH JGJ CORP., FEDERAL ID# 16-1421888, IS ONE OF TEN ENTITIES OF A GROUP OF BROTHER / SISTER RELATED AND AFFILIATED ORGANIZATIONS (SEE SCHEDULE R), GOVERNED BY A COMMON BOARD OF DIRECTORS. THE TEN BROTHER / SISTER RELATED ENTITIES OPERATE UNDER THE BRAND NAME "UNITED METHODIST HOMES". THE BYLAWS OF 8 OF THE ORGANIZATIONS EXCEPT FOR GRAND CARE CENTER AND UNITED METHODIST HOMES FOUNDATION PROVIDE THAT THE MEMBERS OF THE CORPORATIONS SHALL BE THE MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS OF THE 8 ORGANIZATIONS PROVIDE FOR 27 DIRECTORS, ELECTED BY THE MEMBERS, AND DIVIDED INTO THREE CLASSES OF NINE EACH. THIS ARRANGEMENT PROVIDES FOR THE ELECTION OF NINE DIRECTORS EACH YEAR. A DIRECTOR MAY SERVE TWO CONSECUTIVE THREE-YEAR TERMS AND MUST REMAIN OFF THE BOARD FOR ONE YEAR BEFORE BECOMING ELIGIBLE FOR AN ADDITIONAL TERM. THE BOARD MEETS FOUR TIMES PER YEAR AND THE EXECUTIVE FINANCE COMMITTEE MEETINGS ARE HELD ELEVEN TIMES PER YEAR. NO MEETINGS ARE HELD IN JULY. THE EXECUTIVE FINANCE COMMITTEE, WHEN MEETING BETWEEN BOARD MEETINGS IS AUTHORIZED TO EXERCISE ALL AUTHORITY OF THE BOARD EXCEPT TO HIRE, DISCHARGE OR FIX THE SALARY OF THE PRESIDENT / CEO, TO APPROVE THE ANNUAL BUDGET OR MODIFICATIONS THERETO RESULTING IN AN AMOUNT EXCEEDING THE TOTAL AMOUNT OF THE BUDGET OR TO COMMIT AN ENTITY TO ANY MAJOR CONSTRUCTION OR ESTABLISHMENT OF A NEW FACILTY OR THE PURCHASE, MORTGAGE OR SALE OF ANY REAL PROPERTY. SIX MEMBERS OF THE EXECUTIVE FINANCE COMMITTEE CONSTITUTE A QUORUM AND ONE OF THE SIX MEMBERS MUST BE EITHER THE CHAIRPERSON OR THE VICE CHAIRPERSON OF THE BOARD. 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 6 THE BYLAWS PROVIDE THAT THE MEMBERS OF THE CORPORATION SHALL BE THE SAME PERSONS WHO SERVE AS MEMBERS OF THE BOARD OF DIRECTORS FOR UMH NY CORP. SEE ADDITIONAL DISCLOSURE IN SCHEDULE O OF FORM 990, PART VI, SECTION A LINE 4. FORM 990, PART VI, SECTION B, LINE 11 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 10 BROTHER / SISTER RELATED AND AFFILIATED ORGANIZATIONS BE PREPARED FROM INFORMATION COMPILED BY INTERNAL STAFF. A DRAFT COPY OF THE FORM 990 WAS THEN PROVIDED TO THE ORGANIZATION'S MANAGEMENT, BOARD MEMBERS AND INDEPENDENT PUBLIC ACCOUNTING FIRM WITH SPECIFIC EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION. 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 THE CEO FOR THIER REVIEW AND 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 MEMBERS' AND EMPLOYEE PERSONNELS' 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 DETERMINATION 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 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 DOES NOT MAKE ANY OF THESE DOCUMENTS DIRECTLY AVAILABLE TO THE PUBLIC, BUT THEY ARE AVAILABLE UPON SPECIFIC 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 THIS ORGANIZATION AS WELL AS THE RELATED ORGANIZATIONS REPORTED ON SCH. R. ADDITIONALLY, LEE ROBESON (ASSISTANT SECRETARY) IS AN HONORARY NON-VOTING MEMBER OF THE BOARD OF DIRECTORS AND HAS BEEN INCLUDED IN PART VII OF THIS FORM 990. ALSO, EFFECTIVE MAY 29, 2013 SHARON BERG AND EDWIN ROGERS, WHO HAD PREVIOUSLY BEEN HONORARY BOARD MEMBERS, BECAME VOTING MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART IX, LINE 11G FOOD SERVICE: PROGRAM SERVICE EXPENSES 355,678. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 355,678. MAINT & GENERAL SVCS: PROGRAM SERVICE EXPENSES 183,233. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 183,233. LAB & THERAPY SVCS: PROGRAM SERVICE EXPENSES 1,100,704. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,100,704. CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,318. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,318. ADMIN SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 41,188. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,188. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OVER THE AUDIT. NEITHER THE OVERSIGHT PROCESS OR SELECTION PROCESS HAS CHANGED SINCE THE PRIOR YEAR. FORM 990, PART VI, SECTION A, LINE 2 ON AN ANNUAL BASIS, THE ORGANIZATION PROVIDES A QUESTIONNAIRE TO ALL BOARD MEMBERS WHICH ADDRESSES ANY POTENTIAL BUSINESS OR FAMILY RELATIONSHIP BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES. BASED ON THE RESPONSES, THERE ARE NO FAMILY OR BUSINESS RELATIONSHIPS IDENTIFIED BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES WHICH WOULD REQUIRE DISCLOSURE ON THE FORM 990. PART V, LINE 2A ALL W-2 FORMS ARE ISSUED BY UMH MANAGEMENT SERVICES CORP., EIN# 16-1486032, WHICH ACTS AS THE COMMON PAYMASTER FOR ALL RELATED ENTITES OPERATING UNDER THE BRAND NAME "UNITED METHODIST HOMES". NO W-2 FORMS HAVE BEEN ISSUED DIRECTLY BY THIS ENTITY. WESLEY TOWERS INC 10 ACRE PLACE BINGHAMTON NY 13904 237095034 INACTIVE PA 501 (C)(3) LINE 11A UMH NY CORP 0 BROOKS CENTER INC 10 ACRE PLACE BINGHAMTON NY 13904 161446116 INACTIVE NY 501 (C)(3) LINE 11A UMH NY CORP 0 UNITED METHODIST HOMES FOUNDATION 10 ACRE PLACE BINGHAMTON NY 13904 161401063 FUNDRAISING NY 501 (C)(3) LINE 11A UMH NY CORP 0 UMH MANAGEMENT SERVICES CORP 10 ACRE PLACE BINGHAMTON NY 13904 161486032 MANAGEMENT SERVICES PA 501 (C)(3) LINE 11A UMH NY CORP 0 UMH NY CORP 10 ACRE PLACE BINGHAMTON NY 13904 240856145 NURSING AND RESIDENT SERVICES NY 501 (C)(3) LINE 9 N/A 0 UMH PA CORP 10 ACRE PLACE BINGHAMTON NY 13904 223266577 NURSING AND RESIDENT SERVICES PA 501 (C)(3) LINE 11A UMH NY CORP 0 GRAND CARE CENTER (CLOSED AUGUST 30 2013) 10 ACRE PLACE BINGHAMTON NY 13904 222902920 DAY CARE SERVICES NY 501 (C)(3) LINE 9 N/A 0 UMH ECM CORP 10 ACRE PLACE BINGHAMTON NY 13904 161421889 NURSING HOME NY 501 (C)(3) LINE 11A UMH NY CORP 0 THE GRACE VIEW MANOR NURSING HOME CORPORATION 10 ACRE PLACE BINGHAMTON NY 13904 223180239 NURSING HOME NY 501 (C)(3) LINE 11A UMH NY CORP 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0