2013-11-13T08:27:44-06:00 2012-12-31 111986323 MARCUM LLP CITY PLACE II 185 ASYLUM STREET HARTFORD CT 06103 990 2012-01-01 060924891 WHITNEY CENTER INC WHIT 2032816745 200 LEEDER HILL RD HAMDEN CT 06517 DAVID RATLIFF 2038482634 2013-11-12 1 DOUGLAS FARRINGTON P00370668 8605498500 2012 2016-02-24 21:20:13Z DAVID RATLIFF 200 LEEDER HILL RD HAMDEN CT 06517 37713332 0 X WHITNEYCENTER.COM X 1977 CT RESIDENTIAL LIFE CARE FACILITY FOR THE ELDERLY 17 16 324 0 0 0 10306 2150 15669435 18208476 1030603 1112902 0 0 16710344 19323528 0 0 0 0 7841491 8854241 0 0 0 10155481 17084915 17996972 25939156 -1286628 -6615628 145524789 126975486 127577753 115302766 17947036 11672720 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 22277989 18208476 THE ORGANIZATION WAS FOUNDED AS A CONTINUING CARE RETIREMENT COMMUNITY TO PROVIDE EXCELLENCE IN RETIREMENT LIVING FOR ITS RESIDENTS THROUGH A CONTINUUM OF QUALITY SERVICES BY MAINTAINING THEIR INDEPENDENCE AND MEETING THEIR HOUSING, SOCIAL, CULTURAL, HEALTH CARE AND SECURITY NEEDS AT THE LOWEST FEASIBLE COST. THE CENTER PROVIDES AN ACTIVE, INDEPENDENT, AND SECURE ENVIRONMENT FREE FROM BURDENSOME CHORES AND TIRESOME ROUTINES FOR ITS 265 RESIDENTS. AMENITIES AVAILABLE TO RESIDENTS INCLUDE DAILY DINING OPTIONS, WEEKLY HOUSEKEEPING AND LAUNDRY SERVICES, PERSONAL GARDEN AREAS, BEAUTY AND BARBER SHOP SERVICES, TRANSPORTATION, AND PERSONAL CARE SERVICES. ALSO AVAILABLE ARE EXTENSIVE PREVENTIVE CARE OPTIONS SUCH AS REGULAR CLINICS FOR HEALTH MONITORING, EDUCATION AND OTHER WELLNESS SERVICES. THE ASSISTED LIVING SERVICES ARE AVAILABLE TO RESIDENTS AS THEIR NEEDS DICTATE. QUALITY AMBULATORY AND SKILLED NURSING CARE IS PROVIDED AT AN ON-SITE 59-BED HEALTH CENTER. THE ORGANIZATION IS RECOGNIZED AS A VIABLE, HIGH-QUALITY PROVIDER OF LIFE CARE SERVICES IN THE NEW HAVEN REGION AND MAINTAINS AN EFFECTIVE, WORKING PARTNERSHIP WITH ITS RESIDENTS TO ENSURE THAT THEY HAVE A CONTINUED SENSE OF WELL-BEING AND A HIGH QUALITY OF LIFE.-HEALTH CENTER SERVICES - PROVIDED 20,582 DAYS OF CARE FOR PATIENTS WITH CHRONIC AND CONVALESCENT MEDICAL NEEDS.-ASSISTED LIVING SERVICES - RESPONDED TO 380 RESIDENT EMERGENCY CALLS AND PROVIDED VARIOUS LEVELS OF ASSISTED LIVING SERVICES TO APPROXIMATELY 50 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 165 INDEPENDENT LIVING AND 9 ASSISTED LIVING UNITS AND DAILY CLEANING AND LAUNDRY SERVICES TO AN AVERAGE OF 56 SKILLED NURSING RESIDENTS.-DIETARY SERVICES - SERVED OVER 130,000 MEALS TO RESIDENTS AND THEIR GUESTS.-TRANSPORTATION SERVICES - THE PASSENGER BUS PROVIDED OVER 700 RUNS FOR APPROXIMATELY 2,875 RESIDENT PASSENGERS AND THE HANDICAPPED VAN PROVIDED OVER 770 RUNS FOR APPROXIMATELY 1,350 RESIDENT PASSENGERS WITH AN ADDITIONAL 485 RUNS FOR 600 RESIDENTS IN THE COMPANY CAR 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, THE HAMDEN LAND CONSERVATION TRUST, CT Z'MIRAH CHORALE, THE NEW HAVEN BIRD CLUB AND OTHERS. APPROXIMATELY 15 GROUPS WITH OVER 1,000 ATTENDEES.-PROVIDED FACILITIES FOR HEALTH, EDUCATION AND SPIRITUAL PROGRAMS OPEN TO THE LOCAL COMMUNITY INCLUDING HAMDEN ADULT EDUCATION'S SPRING AND FALL SESSIONS, JUVENILE DIABETES ASSOCIATION, INSTITUTE FOR LEARNING IN RETIREMENT'S (ILR) WEEKLY EDUCATION CLASSES FOR THE ELDERLY, 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. 22277989 1 0 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 33 0 1 324 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 1.00 X 0 0 0 MARTHA DALE 1.00 X 0 0 0 MICHAEL DIMENSTEIN 1.00 X 0 0 0 HENRY DOVE 1.00 X 0 0 0 JOHN FENN 1.00 X 0 0 0 ALISON FOX 1.00 X 0 0 0 ROBERT HARRITY 1.00 X 0 0 0 JANCY HOUCK 1.00 X 0 0 0 JERROLD KAPLAN 1.00 X 0 0 0 RICHARD KENNEDY 1.00 X 0 0 0 MARGARET MASON 1.00 X 0 0 0 ROBERT O'DEA 1.00 X 0 0 0 SHAWN O'SULLIVAN 1.00 X X 0 0 0 DAVID PEARSON 1.00 X X 0 0 0 MICHAEL RAMBAROSE 40.00 X X 199629 0 18834 RONALD ROZETT 1.00 X X 0 0 0 ANTHONY SANTORE 1.00 X X 0 0 0 DAVID RATLIFF 40.00 X 149317 0 18547 KENETH SANDBERG 40.00 X 140289 0 21733 MARGARET JOYCE 40.00 X 106920 0 20008 LESLEY MERENA 40.00 X 103015 0 8507 699170 0 87629 5 0 1 0 KBE BUILDING CORPORATION PO BOX 4052 FARMINGTON CT 060344052 PROJECT DEVELOPMENT - GENERAL CONTRACTOR 2097204 CURA HOSPITALITY PO BOX 827276 PHILADELPHIA PA 191827276 DINING CONSULTANT 1211200 LOVE & COMPANY INC 1209 N EAST ST FREDERICK MD 21701 MARKETING 567018 SELECT REHABILITATION PO BOX 809056 CHICAGO IL 60680 THERAPISTS 336455 R & R REMODEL 818 PARADISE AVE HAMDEN CT 06514 BUILDING RENOVATION 324593 10 2150 2150 APARTMENT SERVICES 623000 8090007 8090007 RESIDENT ENTRY FEE INCOME 623000 4791460 4791460 HEALTH CENTER 623000 2669194 2669194 MEDICARE & MEDICAID 623000 1630272 1630272 ASSISTED LIVING 623000 1027543 1027543 18208476 457141 457141 19045565 18314203 75601 731362 -75601 655761 655761 19323528 18208476 0 1112902 552590 552590 6887204 6074975 812229 156627 139551 17076 675135 597636 77499 582685 479879 102806 12476 12476 57090 4790 52300 105552 105552 1536471 1126362 410109 568230 568230 676064 562201 113863 8451267 8447102 4165 13458 1405 12053 12657 6659 5998 262 262 4166815 3487897 678918 124363 124363 FOOD 877485 877485 LICENSES & FEES 181405 108839 72566 MEDICAL SUPPLIES 116472 116472 PROGRAM/ACTIVITIES EXPE 64336 64336 120512 57775 62737 25939156 22277989 3661167 0 1574 1776 3737692 3595801 1314213 761254 105815 114281 93107 175239 116458980 25092030 90289707 91366950 15211457 13520844 34771224 17439341 145524789 126975486 4894068 4656893 89271878 70450061 33411807 40195812 127577753 115302766 X 17947036 11672720 17947036 11672720 145524789 126975486 -6615628 341312 0 X X 0 1 X 1 0 X 52344 24988 570 10306 2150 90358 14036494 14449156 15277612 15669435 18208476 77641173 14088838 14474144 15278182 15679741 18210626 77731531 0 2782771 1197374 1326560 11386738 7254472 23947915 2782771 1197374 1326560 11386738 7254472 23947915 53783616 687947 604666 437781 393294 457141 2580829 687947 604666 437781 393294 457141 2580829 14776785 15078810 15715963 16073035 18667767 80312360 0.66970 0.73080 0.03210 0.03630 X X 0 496222 496222 111623599 22315596 89308003 3945526 2411391 1534135 393633 365043 28590 91366950 ASSETS HELD BY TRUSTEE 10884581 DEFERRED MARKETING COSTS 4473478 DEFERRED FINANCING COSTS 2081282 17439341 DEFERRED ENTRY FEES 31368488 REFUNDABLE ENTRY FEES 8411716 ADVANCE DEPOSITS 30896 CONTRACT DEPOSITS 384712 40195812 X 19634889 341312 -105552 235760 19399129 -75601 -75601 19323528 25909205 75601 75601 25833604 105552 105552 25939156 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012, 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 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSES -105,552. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS -75,601. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF ASSETS 75,601. X X 0 0 0 0 0 0 0 0 0 MICHAEL RAMBAROSE 199629 0 0 0 0 0 2600 0 16234 0 218463 0 0 0 DAVID RATLIFF 149317 0 0 0 0 0 5273 0 13274 0 167864 0 0 0 KENETH SANDBERG 140289 0 0 0 0 0 4947 0 16786 0 162022 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 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 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 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 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.