2024-08-13T13:11:38-05:00 2023-09-30 135565207 KPMG LLP 345 PARK AVENUE NEW YORK NY 10154 990 2022-10-01 061044331 HOME CARE PLUS INC HOME 2036889585 500 BIC DRIVE 200 MILFORD CT 06461 CYNTHIA GIBBONS EVP, CFO 2066881343 2024-08-12 0 0 EVAN W SEEKAMP P01907071 2127589700 2022 2024-08-08 14:25:15Z THOMAS BALCEZAK 789 HOWARD AVE NEW HAVEN CT 06519 34427910 0 X WWW.HOMECAREPLUS.ORG X 1981 CT TO PROVIDE QUALITY COST EFFECTIVE HOME HEALTH SERVICES TO PATIENTS. 3 0 157 0 0 0 198219 303551 22735328 33943958 313 105917 346532 74484 23280392 34427910 20000 0 0 0 17171111 33000999 0 0 0 9022753 12070772 26213864 45071771 -2933472 -10643861 13529769 13729880 15427892 26263062 -1898123 -12533182 X TO PROVIDE PATIENTS WITH HIGH QUALITY COMPREHENSIVE HEALTHCARE SERVICES. SEE SCHEDULE O. 0 0 40695791 34018442 PROVIDING A COMPREHENSIVE HOME HEALTH CARE PROGRAM WITH VISITING NURSING, PHYSICAL THERAPY, SPEECH THERAPY, SOCIAL WORKERS, AND HOME HEALTH AIDES TO MEET THE HEALTH CARE NEEDS OF SURROUNDING COMMUNITIES. THROUGHOUT THE YEAR, 239,753 PATIENT VISITS WERE MADE BY THE ORGANIZATION. THE ORGANIZATION ALSO HAS A CERTIFIED HOME HOSPICE PROGRAM TO MEET THE HOSPICE CARE NEEDS OF SURROUNDING COMMUNITIES. THROUGHOUT THE YEAR 23,154 HOSPICE PATIENT DAYS WERE PROVIDED BY THE ORGANIZATION. 40695791 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 1 1 0 0 1 X 0 0 157 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X VERNETTE D GRAY 2036889585 789 HOWARD AVENUE NEW HAVEN CT 06519 THOMAS BALCEZAK CHAIR AND TRUSTEE 1.00 39.00 X X 0 1575875 522756 OLUKEMI AKANDE SECRETARY AND TRUSTEE 1.00 39.00 X X 0 349947 42332 CYNTHIA GIBBONS TREASURER AND TRUSTEE 1.00 39.00 X X 0 211760 29415 LINDA GOREL ADMINISTRATOR 1.00 39.00 X 147469 0 5258 ANDREA IACOMACCI ADMINISTRATOR 1.00 39.00 X 0 190489 41542 GENAVEVE THOMPSON REGISTERED NURSE 40.00 0.00 X 137471 0 17127 BRAD PANICO DIRECTOR REHAB SERVICES 40.00 0.00 X 145521 0 5227 ANDREW REDENTI PHYSICAL THERAPIST 40.00 0.00 X 106675 0 33383 MICHAEL HANELT PHYSICAL THERAPIST 40.00 0.00 X 118466 0 30246 LAUREN JANIK HOME HEALTH EDUCATOR 40.00 0.00 X 128989 0 7601 784591 2328071 734887 26 0 1 0 0 100031 189951 13569 303551 NET PATIENT REVENUE 621610 33943958 33943958 33943958 105917 105917 ANCILLARY INCOME 900099 74484 74484 74484 34427910 34018442 0 105917 X 152727 140416 12311 26023336 23925671 2097665 488231 448876 39355 4420099 4063808 356291 1916606 1762114 154492 6487 6487 471 471 8141564 7485296 656268 3223 3223 150510 150510 1370097 1259657 110440 766526 766526 3285 3285 481999 481999 231444 212788 18656 12025 12025 MEDICAL SUPPLIES 893539 893539 EDUCATION, DUES & SUBSC 9602 9602 45071771 40695791 4375980 0 1555516 4312839 8409095 5353382 572933 35388 7173467 4774020 615193 2399447 93421 104304 16342 16342 2267269 1508178 13529769 13729880 708835 427053 952837 739717 13766220 25096292 15427892 26263062 X -1901632 -12536691 3509 3509 -1898123 -12533182 13529769 13729880 -10643861 8802 0 X 0 1 X 1 0 X 709 118384 198219 303551 620863 909158 4218034 11360987 22735328 33943958 73167465 909158 4218743 11479371 22933547 34247509 73788328 0 0 0 73788328 15 31 1416 313 105917 107692 15 31 1416 313 105917 107692 48 6861 371 346532 74484 428296 909221 4225635 11481158 23280392 34427910 74324316 0.99280 0.99190 0.00140 0.00000 X PART III, SHORT YEAR EXPLANATION: HOME CARE PLUS, INC. CHANGED ITS 6/30 FISCAL YEAR END TO A 9/30 FISCAL YEAR END TO BE CONSISTENT WITH ITS SOLE MEMBER, YALE NEW HAVEN CARE CONTINUUM CORPORATION'S (EIN# 45-5235566) FISCAL YEAR END. THE AMOUNT REPORTED IN PART III, 2018 COLUMN, REFLECTS SUPPORT RECEIVED FROM SHORT PERIOD 7/1/2019 TO 9/30/2019. 2019 COLUMN REFLECTS SUPPORT FOR PERIOD 10/1/2019 TO 9/30/2020. PART III, SECTION B, LINE 12, EXPLANATION FOR OTHER INCOME: ANCILLARY INCOME: 2018 AMOUNT: $ 48 2019 AMOUNT: $ 6,861 2020 AMOUNT: $ 371 2021 AMOUNT: $ 346,532 2022 AMOUNT: $ 74,513 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1198930 1029334 169596 5974537 3744686 2229851 2399447 RIGHT OF USE ASSET - LTO 1508178 1508178 THIRD PARTY LIABILITIES 21058 DUE TO YALE NEW HAVEN HOSPITAL 2978217 DUE TO YNH HEALTH SERVICES CORP. 16607214 PAYROLL LIABILITIES 2314486 DUE TO BRIDGEPORT HOSPITAL 1194 THIRD PARTY LIABILITY LONG TERM 1043291 DUE TO L+M HOSPITAL 6110 ST CAP LEASE LIABILITY 27429 LT CAP LEASE LIABILITY 7809 DUE TO NORTHEAST MEDICAL GROUP 677001 LEASE LIABILITY LTO LONG-TERM 1412483 25096292 X PART X, LINE 2: HOME CARE PLUS, INC. IS INCLUDED IN THE CONSOLIDATED YALE NEW HAVEN HEALTH SYSTEM AND SUBSIDIARIES AUDITED FINANCIAL STATEMENTS. FOLLOWING IS THE FOOTNOTE FROM THE CONSOLIDATED FINANCIAL STATEMENTS: MOST ENTITIES WITHIN THE SYSTEM ARE NOT FOR PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE, AND ARE GENERALLY EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. PROVISIONS FOR INCOME TAXES AND DEFERRED TAXES, WHICH ARE NOT MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS, HAVE BEEN MADE FOR THE TAXABLE ENTITIES LISTED ABOVE UNDER THE DESCRIPTION OF THE SYSTEM. U.S. GAAP REQUIRES THE SYSTEM TO EVALUATE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE SYSTEM'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE SYSTEM RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THEY ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. THIS EVALUATION HAD NO IMPACT ON THE OPERATIONS OF THE SYSTEM AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023 AND 2022. 0 1 0 0 0 0 0 1 0 THOMAS BALCEZAK CHAIR AND TRUSTEE 0 1090565 0 322400 0 162910 0 498101 0 24655 0 2098631 0 0 OLUKEMI AKANDE SECRETARY AND TRUSTEE 0 305655 0 36166 0 8126 0 17813 0 24519 0 392279 0 0 CYNTHIA GIBBONS TREASURER AND TRUSTEE 0 202700 0 5000 0 4060 0 20533 0 8882 0 241175 0 0 ANDREA IACOMACCI ADMINISTRATOR 0 173204 0 3896 0 13389 0 23442 0 18100 0 232031 0 0 GENAVEVE THOMPSON REGISTERED NURSE 137439 0 0 0 32 0 7650 0 9477 0 154598 0 0 0 LINDA GOREL ADMINISTRATOR 146744 0 0 0 725 0 4591 0 667 0 152727 0 0 0 BRAD PANICO DIRECTOR REHAB SERVICES 142452 0 2400 0 669 0 4568 0 659 0 150748 0 0 0 PART I, LINE 3 THE FILING ORGANIZATION DOES NOT HAVE AND/OR COMPENSATE ITS OWN CEO/EXECUTIVE DIRECTOR. THESE POSITIONS ARE FILLED BY EMPLOYEES OF A RELATED ORGANIZATION(S) AND COMPENSATED THROUGH THE RESPECTIVE RELATED ORGANIZATION(S). THE METHOD USED BY THE RELATED ORGANIZATION(S) FOR DETERMINING COMPENSATION FOR THESE INDIVIDUALS ARE: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B LINE 4B, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS: THE INDIVIDUALS LISTED BELOW ARE PARTICIPANTS IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THESE ACCRUALS ARE INCLUDED IN THE AMOUNTS REPORTED IN PART II, COLUMN C (DEFERRED COMPENSATION) AND REPRESENT THE RELATED ENTITY'S COMBINED AMOUNTS THAT HAVE NOT YET BEEN VESTED CONSISTENT WITH THE COMPENSATION REPORTING PER IRS. SEVERANCE NONQUALIFIED EQUITY-BASED THOMAS J. BALCEZAK - $ 287,752 - THE SUPPLEMENTAL RETIREMENT INCOME PLAN (SRIP) / EXECUTIVE DEFERRED COMPENSATION ACCOUNT PLAN (EDCAP) ARE DESIGNED TO ENSURE THE PAYMENT OF A COMPETITIVE LEVEL OF RETIREMENT INCOME WHEN ADDED TO OTHER SOURCES OF RETIREMENT INCOME IN ORDER TO ATTRACT AND RETAIN KEY MANAGEMENT EMPLOYEES SERVING AS CORPORATE OFFICERS. THE PLAN PROVIDES SUPPLEMENTAL RETIREMENT INCOME THROUGH AN UNFUNDED, NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENT UNDER SECTION 457(F) AND THROUGH A DEFERRED COMPENSATION PLAN UNDER SECTION 409A OF THE INTERNAL REVENUE CODE AND A MANAGEMENT OR HIGHLY COMPENSATED EMPLOYEES' PLAN UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). PART I, LINE 7 THE SHORT TERM INCENTIVE PLAN (STIP) IS A VARIABLE COMPENSATION PLAN WHICH PROVIDES ONE-TIME PAYMENTS TO ELIGIBLE MEMBERS OF MANAGEMENT IN RECOGNITION OF THE ACCOMPLISHMENT OF KEY ORGANIZATIONAL AND INDIVIDUAL PERFORMANCE OBJECTIVES. PERFORMANCE LEVELS ARE ESTABLISHED AND REVIEWED ANNUALLY AT THRESHOLD, TARGET AND MAXIMUM LEVELS, ACCORDING TO PLANNED "STRETCH" GOALS AND OBJECTIVES. INCENTIVE AWARD OPPORTUNITIES ARE ESTABLISHED ACCORDING TO MARKET PRACTICES BASED ON EACH ELIGIBLE POSITION'S RESPONSIBILITIES, PERFORMANCE AND LEVEL OF AUTHORITY. PERFORMANCE RELATIVE TO STIP AWARD OPPORTUNITIES INCORPORATES A BROAD SPECTRUM OF PRE-DEFINED FINANCIAL AND NON-FINANCIAL METRICS THAT ARE ALIGNED WITH ORGANIZATIONAL MISSION AND VALUES. FORM 990, PART III, LINE 1: DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE PATIENTS WITH HIGH QUALITY COMPREHENSIVE HEALTHCARE SERVICES AT HOME THROUGH OUR SERVICES, OUTCOMES AND PATIENT EXPERIENCES, AND AIMING TO ADDRESS THE UNIQUE NEEDS OF THE MEMBERS OF OUR COMMUNITY. THESE NEEDS MAY INCLUDE HEALTH AND WELLNESS OUTREACH, PARTICIPATING IN INNOVATIVE CLINICAL PARTNERSHIPS OR UTILIZING ADVANCED TECHNOLOGY. FORM 990, PART V, LINE 1A: HOME CARE PLUS, INC. PAID VENDORS THROUGH AN AFFILIATED ENTITY, YALE NEW HAVEN HOSPITAL INC. (EIN-06-0646652). AS SUCH, ANY REQUIRED 1099'S TO BE FILED WERE ISSUED BY YALE NEW HAVEN HOSPITAL INC. FOR PAYMENTS MADE ON BEHALF OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A NUMBER OF INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY: THE ORGANIZATION SOUGHT TO CONFIRM THE INDEPENDENCE OF EACH VOTING MEMBER OF ITS GOVERNING BODY BY REQUESTING THAT EACH SUCH VOTING MEMBER RESPOND TO A QUESTIONNAIRE CONTAINING THE PERTINENT INSTRUCTIONS AND DEFINITIONS AND DESIGNED TO ELICIT THE INFORMATION NECESSARY TO DETERMINE INDEPENDENCE. IN THE EVENT THAT THE ORGANIZATION DOES NOT RECEIVE A RESPONSE FROM ANY SUCH VOTING MEMBER, THE ORGANIZATION REVIEWS OTHER INFORMATION KNOWN TO IT REGARDING THE VOTING MEMBER AND MAKES A REASONABLE ASSESSMENT OF INDEPENDENCE BASED ON THAT INFORMATION. NONE OF THE ORGANIZATION'S VOTING MEMBERS ARE INDEPENDENT BECAUSE ALL ARE COMPENSATED AS OFFICERS OR EMPLOYEES OF THE ORGANIZATION OR A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS BETWEEN OFFICERS, DIRECTORS, TRUSTEES, OR KEY EMPLOYEES: CERTAIN OF THE ORGANIZATION'S CURRENT OFFICERS AND/OR TRUSTEES SERVE AS OFFICERS AND/OR DIRECTORS OF AFFILIATES WITHIN THE ORGANIZATION'S CORPORATE SYSTEM OR JOINT VENTURES IN WHICH THE ORGANIZATION'S CORPORATE SYSTEM HAS AN OWNERSHIP INTEREST. THE INDIVIDUAL OFFICERS DO NOT HAVE PERSONAL FINANCIAL INTERESTS IN THE AFFILIATE AND SERVE ONLY AS A FUNCTION OF THEIR ROLES WITH THE ORGANIZATION OR WITHIN THE ORGANIZATION'S CORPORATE SYSTEM. FORM 990, PART VI, SECTION A, LINE 6 YALE NEW HAVEN CARE CONTINUUM CORPORATION (THE MEMBER) IS THE ORGANIZATION'S SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER ELECTS THE BOARD OF TRUSTEES. TRUSTEES ARE NOMINATED FOR ELECTION BY THE MEMBER IN CONSULTATION WITH AND WITH THE CONSENT OF YALE NEW HAVEN HEALTH SYSTEM CORPORATION (YNHHSC). FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION'S MEMBER HAS THE RIGHTS, POWERS AND PRIVILEGES SET FORTH IN THE ORGANIZATION'S BYLAWS, INCLUDING, IN PART, THE AUTHORITY TO ELECT THE BOARD OF TRUSTEES APPROVE AMENDMENTS TO THE GOVERNING DOCUMENTS, OPERATING AND CAPITAL BUDGETS, INITIATION OF NEW PROGRAMS AND CLINICAL SERVICES OR THE DISCONTINUATION OR CONSOLIDATION OF SUCH PROGRAMS, CERTAIN FUNDAMENTAL CORPORATE TRANSACTIONS YNHHSC HAS BEEN DELEGATED CERTAIN AUTHORITY SET OUT IN THE BYLAWS, INCLUDING, IN PART THE SOLE AUTHORITY TO APPROVE THE INCURRANCE OF INDEBTEDNESS AND MANAGE THE AUDIT AND COMPLIANCE PROCESSES ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION'S BOARD OF TRUSTEES HAS NOT AUTHORIZED ANY COMMITTEES TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 TAX RETURN AND ATTACHED SCHEDULES WERE PREPARED BY EMPLOYEES OF THE YALE NEW HAVEN HEALTH SERVICES CORPORATION TAX DEPARTMENT. THE RETURN IS INITIALLY REVIEWED BY THE EXECUTIVE DIRECTOR OF CORPORATE FINANCE. SUBSEQUENTLY, IT IS SENT TO KPMG LLP FOR THEIR INITIAL REVIEW. AFTER ALL COMMENTS FROM THE ABOVE GROUPS ARE RECEIVED AND REVIEWED, THE RETURN IS THEN REVIEWED BY THE TREASURER OF THE ORGANIZATION AND A FINAL VERSION OF THE RETURN IS SENT BACK TO KPMG LLP FOR FINAL REVIEW. PRIOR TO FILING, THE ORGANIZATION MADE AVAILABLE A COMPLETE COPY OF THE RETURN TO ITS BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C HOME CARE PLUS, INC. IS COVERED UNDER THE YALE NEW HAVEN HEALTH SERVICES CORPORATION CONFLICT OF INTEREST POLICY APPROVED AND ADOPTED BY THE SYSTEM COMPLIANCE COMMITTEE, WHICH HAS BEEN DELEGATED THE AUTHORITY TO APPROVE AND ADOPT COMPLIANCE POLICIES ON BEHALF OF THE ENTITIES IN THE SYSTEM. THE YALE NEW HAVEN HEALTH SERVICES CORPORATION CONFLICT OF INTEREST POLICY AND INDIVIDUAL ANNUAL DISCLOSURE FORM APPLIES TO A POOL OF EMPLOYEES, BOARD MEMBERS AND NON-BOARD MEMBERS SERVING ON BOARD COMMITTEES. THESE "COVERED INDIVIDUALS" ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT, UPON BEGINNING EMPLOYMENT OR OTHERWISE BECOMING A COVERED INDIVIDUAL AND ANNUALLY THEREAFTER. COVERED INDIVIDUALS ARE ALSO REQUIRED TO PROMPTLY REPORT CHANGES TO THEIR MOST RECENTLY COMPLETED DISCLOSURE STATEMENT. THESE DISCLOSURE STATEMENTS AND REPORTS ARE REVIEWED BY THE OFFICE OF PRIVACY AND CORPORATE COMPLIANCE AND/OR THE LEGAL AND RISK SERVICES DEPARTMENT TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF AN ACTUAL OR POTENTIAL CONFLICT ARISES, THE BOARD CHAIRPERSON WOULD CONSULT AS NEEDED WITH THE LEGAL AND RISK SERVICES DEPARTMENT TO DEVELOP A PLAN TO MITIGATE ANY SUCH CONFLICT OF INTEREST. FOR EXAMPLE, A VOTING BOARD MEMBER WOULD BE REQUIRED TO RECUSE HIMSELF OR HERSELF FROM THE DELIBERATION AND VOTE ON ANY MATTER WITH WHICH SHE OR HE HAD AN ACTUAL OR POTENTIAL CONFLICT AND THE ACTUAL OR POTENTIAL CONFLICT WOULD BE DISCLOSED TO OTHER VOTING MEMBERS. FORM 990, PART VI, SECTION B, LINES 13 & 14: HOME CARE PLUS, INC. IS COVERED UNDER THE YALE NEW HAVEN HEALTH SERVICES CORPORATION DOCUMENT RETENTION AND WHISTLEBLOWER POLICIES APPROVED AND ADOPTED BY THE SYSTEM COMPLIANCE COMMITTEE, WHICH HAS BEEN DELEGATED THE AUTHORITY TO APPROVE AND ADOPT COMPLIANCE POLICIES ON BEHALF OF ITS AFFILIATED ENTITIES, INCLUDING THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, SECTION B, LINE 15A: COMPENSATION PROCESS FOR CEO/TOP OFFICIALS: THE TOP HOME CARE PLUS OFFICIAL IS AN EMPLOYEE OF YNHHS. THE YNHHS COMPENSATION AND LEADERSHIP DEVELOPMENT COMMITTEE (THE "YNHHS COMPENSATION COMMITTEE"), WHICH INCLUDES A REPRESENTATIVE OF THE HOSPITAL, IS RESPONSIBLE FOR (1) DETERMINING THE OVERALL TOTAL COMPENSATION STRATEGY FOR YNHHS OFFICER-LEVEL EXECUTIVES, (2) APPROVING ALL COMPENSATION AND BENEFITS DECISIONS FOR YNHHS COMPENSATION PROCESS FOR OFFICERS: CERTAIN OFFICERS ARE EMPLOYEES OF YNHHS, OTHER OFFICERS ARE EMPLOYED DIRECTLY BY THE HOSPITAL. COMPENSATION DETERMINATIONS OF YNHHS EMPLOYED OFFICERS ARE MADE BY THE YNHHS COMPENSATION COMMITTEE. COMPENSATION DETERMINATIONS OF CERTAIN HOSPITAL EMPLOYED OFFICERS ARE ALSO REVIEWED AND APROVED BY THE YNHHS COMPENSATION COMMITTEE AND SHARED WITH THE HOSPITAL'S COMPENSATION COMMITTEE OR BOARD. THE COMPENSATION COMMITTEES OF YNHHS AND TOP HOME CARE PLUS STRIVE TO TAKE THE STEPS NECESSARY TO QUALIFY FOR THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER FEDERAL TAX LAW. THE YNHHS EXECUTIVE COMPENSATION COMMITTEES ARE RESPONSIBLE FOR (1) DETERMINING THE OVERALL TOTAL COMPENSATION STRATEGY FOR ALL THEIR RESPECTIVE CORPORATE OFFICERS, (2) APPROVING ALL COMPENSATION AND BENEFITS DECISIONS FOR CORPORATE OFFICERS, AND (3) REPORTING SUCH ACTIONS TO THE FULL HOME CARE PLUS AND YNHHS BOARD ON AN ANNUAL BASIS, AS APPLICABLE. IN ADDITION, THE EXECUTIVE COMPENSATION COMMITTEES, AS APPLICABLE, EXPRESSLY DETERMINE THE REASONABLENESS OF TOTAL COMPENSATION AND BENEFITS FOR ALL CORPORATE OFFICERS, AND ASSURES THAT ALL OFFICER COMPENSATION DECISIONS ARE MADE AFTER THOROUGH CONSIDERATION OF AND COMPARISON TO THE MARKET PRACTICES OF OTHER SIMILARLY SITUATED NOT-FOR-PROFIT HEALTHCARE EXECUTIVES IN COMPARABLE ORGANIZATIONS. THE EXECUTIVE COMPENSATION COMMITTEES CONSIST OF BOARD MEMBERS WHO DO NOT HAVE MATERIAL FINANCIAL INTERESTS THAT COULD BE AFFECTED BY THE OFFICER COMPENSATION DECISIONS MADE BY THE COMMITTEES. THE COMPARABILITY DATA USED TO ASSIST THE EXECUTIVE COMPENSATION COMMITTEES IN THEIR COMPENSATION DELIBERATIONS ARE COMPILED BY AN INDEPENDENT, NATIONAL COMPENSATION CONSULTING FIRM THAT IS RETAINED BY AND REPORTS DIRECTLY TO THE EXECUTIVE COMPENSATION COMMITTEES. THE DATA COLLECTED BY THE CONSULTANT CONSISTS OF MARKET INFORMATION FOR EXECUTIVES IN FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED NOT-FOR-PROFIT HEALTHCARE ORGANIZATIONS. THE DELIBERATIONS AND DECISIONS OF THE EXECUTIVE COMPENSATION COMMITTEES ARE CONTEMPORANEOUSLY DOCUMENTED, REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEES, AND PROVIDED TO THE BOARDS OF YNHHS AND/OR THE HOSPITAL, AS APPLICABLE. OFFICER-LEVEL EXECUTIVES, AND (3) REPORTING SUCH ACTIONS TO THE FULL YNHHS BOARD OF TRUSTEES ON AN ANNUAL BASIS. IN ADDITION, THE YNHHS COMPENSATION COMMITTEE EXPRESSLY DETERMINES THE REASONABLENESS OF TOTAL COMPENSATION AND BENEFITS FOR ALL YNHHS OFFICER-LEVEL EXECUTIVES, AND ASSURES THAT ALL OFFICER-LEVEL EXECUTIVE COMPENSATION DECISIONS ARE MADE AFTER THOROUGH CONSIDERATION OF AND COMPARISON TO THE MARKET PRACTICES OF OTHER SIMILARLY SITUATED ORGANIZATIONS. THE YNHHS COMPENSATION COMMITTEE CONSISTS OF TRUSTEES WHO DO NOT HAVE MATERIAL FINANCIAL INTERESTS THAT COULD BE AFFECTED BY THE OFFICER-LEVEL EXECUTIVE COMPENSATION DECISIONS MADE BY THE COMMITTEE. THE COMPARABILITY DATA USED TO ASSIST THE COMMITTEES IN ITS COMPENSATION DELIBERATIONS IS COMPILED BY AN INDEPENDENT, NATIONAL COMPENSATION CONSULTING FIRM THAT IS RETAINED BY AND REPORTS DIRECTLY TO THE YNHHS COMPENSATION COMMITTEE. THE DATA COLLECTED BY THE CONSULTANT CONSISTS OF MARKET INFORMATION FOR EXECUTIVES IN FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THE DELIBERATIONS AND DECISIONS OF THE YNHHS COMPENSATION COMMITTEE IS CONTEMPORANEOUSLY DOCUMENTED, REVIEWED AND APPROVED BY THE COMMITTEE, AND PROVIDED TO THE BOARD OF TRUSTEES OF YNHHS AND TOP HOME CARE PLUS. FORM 990, PART VI, SECTION B, LINE 15B: COMPENSATION PROCESS FOR OFFICERS: CERTAIN OFFICERS ARE EMPLOYEES OF YNHHS, OTHER OFFICERS ARE EMPLOYED DIRECTLY BY THE HOSPITAL. COMPENSATION DETERMINATIONS OF YNHHS EMPLOYED OFFICERS ARE MADE BY THE YNHHS COMPENSATION COMMITTEE. COMPENSATION DETERMINATIONS OF CERTAIN HOSPITAL EMPLOYED OFFICERS ARE ALSO REVIEWED AND APROVED BY THE YNHHS COMPENSATION COMMITTEE AND SHARED WITH THE HOSPITAL'S COMPENSATION COMMITTEE OR BOARD. THE COMPENSATION COMMITTEES OF YNHHS AND TOP HOME CARE PLUS STRIVE TO TAKE THE STEPS NECESSARY TO QUALIFY FOR THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER FEDERAL TAX LAW. THE YNHHS EXECUTIVE COMPENSATION COMMITTEES ARE RESPONSIBLE FOR (1) DETERMINING THE OVERALL TOTAL COMPENSATION STRATEGY FOR ALL THEIR RESPECTIVE CORPORATE OFFICERS, (2) APPROVING ALL COMPENSATION AND BENEFITS DECISIONS FOR CORPORATE OFFICERS, AND (3) REPORTING SUCH ACTIONS TO THE FULL TOP HOME CARE PLUS AND YNHHS BOARD ON AN ANNUAL BASIS, AS APPLICABLE. IN ADDITION, THE EXECUTIVE COMPENSATION COMMITTEES, AS APPLICABLE, EXPRESSLY DETERMINE THE REASONABLENESS OF TOTAL COMPENSATION AND BENEFITS FOR ALL CORPORATE OFFICERS, AND ASSURES THAT ALL OFFICER COMPENSATION DECISIONS ARE MADE AFTER THOROUGH CONSIDERATION OF AND COMPARISON TO THE MARKET PRACTICES OF OTHER SIMILARLY SITUATED NOT-FOR-PROFIT HEALTHCARE EXECUTIVES IN COMPARABLE ORGANIZATIONS. THE EXECUTIVE COMPENSATION COMMITTEES CONSIST OF BOARD MEMBERS WHO DO NOT HAVE MATERIAL FINANCIAL INTERESTS THAT COULD BE AFFECTED BY THE OFFICER COMPENSATION DECISIONS MADE BY THE COMMITTEES. THE COMPARABILITY DATA USED TO ASSIST THE EXECUTIVE COMPENSATION COMMITTEES IN THEIR COMPENSATION DELIBERATIONS ARE COMPILED BY AN INDEPENDENT, NATIONAL COMPENSATION CONSULTING FIRM THAT IS RETAINED BY AND REPORTS DIRECTLY TO THE EXECUTIVE COMPENSATION COMMITTEES. THE DATA COLLECTED BY THE CONSULTANT CONSISTS OF MARKET INFORMATION FOR EXECUTIVES IN FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED NOT-FOR-PROFIT HEALTHCARE ORGANIZATIONS. THE DELIBERATIONS AND DECISIONS OF THE EXECUTIVE COMPENSATION COMMITTEES ARE CONTEMPORANEOUSLY DOCUMENTED, REVIEWED AND APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEES, AND PROVIDED TO THE BOARDS OF YNHHS AND/OR THE HOSPITAL, AS APPLICABLE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL AVAILABLE DOCUMENTS ARE ACCESSIBLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE CONTRACTUAL: PROGRAM SERVICE EXPENSES 7,485,296. MANAGEMENT AND GENERAL EXPENSES 656,268. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,141,564. LIFETIME CARE AT HOME LLC 753 BOSTON POST ROAD GUILFORD CT 06437 061587163 HOME CARE SUPPORT SERVICES CT 3050377 4411145 HOME CARE PLUS INC LIFETIME CAREGIVER PLACEMENT SERV LLC 753 BOSTON POST ROAD GUILFORD CT 06437 833573034 AIDE PLACEMENT SERVICES CT HOME CARE PLUS INC BRIDGEPORT HOSPITAL 267 GRANT STREET BRIDGEPORT CT 06610 060646554 HEALTHCARE SERVICES CT 501C3 LINE 3 YALE NEW HAVEN HEALTH SERVICES CORP 1 BRIDGEPORT HOSPITAL FOUNDATION INC 267 GRANT STREET BRIDGEPORT CT 06610 222908698 SYSTEM SUPPORT SERVICES CT 501C3 LINE 7 BRIDGEPORT HOSPITAL 1 GREENWICH HOSPITAL 5 PERRYRIDGE ROAD GREENWICH CT 06830 060646659 HEALTHCARE SERVICES CT 501C3 LINE 3 YALE NEW HAVEN HEALTH SERVICES CORPORATION 1 LAWRENCE MEMORIAL CORPORATION 365 MONTAUK AVENUE NEW LONDON CT 06320 222553028 PROMOTE HEALTHCARE CT 501C3 LINE 12A, I YALE NEW HAVEN HEALTH SERVICES CORP 1 LAWRENCE MEMORIAL HOSPITAL INC 365 MONTAUK AVENUE NEW LONDON CT 06320 060646704 HEALTHCARE SERVICES CT 501C3 LINE 3 LAWRENCE MEMORIAL CORPORATION 1 LMW HEALTHCARE INC 365 MONTAUK AVENUE NEW LONDON CT 06320 460543230 HEALTHCARE SERVICES RI 501C3 LINE 3 LAWRENCE MEMORIAL CORPORATION 1 NORTHEAST MEDICAL GROUP INC 99 HAWLEY LANE STRATFORD CT 06614 061330992 HEALTHCARE SERVICES CT 501C3 LINE 10 YALE NEW HAVEN HEALTH SERVICES CORP 1 NORTHEAST MEDICAL GROUP PLLC 99 HAWLEY LANE STRATFORD CT 06614 352380180 HEALTHCARE SERVICES NY 501C3 LINE 12A, I NORTHEAST MEDICAL GROUP INC 1 PERRYRIDGE CORPORATION 5 PERRYRIDGE ROAD GREENWICH CT 06830 061207316 SYSTEM SUPPORT SERVICES CT 501C3 LINE 10 GREENWICH HOSPITAL 1 SOUTHERN CONNECTICUT HEALTH SYSTEM PROPERTIES INC 267 GRANT STREET BRIDGEPORT CT 06610 061297708 TITLE HOLDING CT 501C2 BRIDGEPORT HOSPITAL 1 THE WESTERLY HOSPITAL FOUNDATION INC 25 WELLS STREET WESTERLY RI 02891 050508064 FUNDRAISING SERVICES RI 501C3 LINE 12A, I LMW HEALTHCARE INC 1 VISITING NURSE ASSOCIATION OF SOUTHEASTERN CONNECTICUT INC 403 NORTH FRONTAGE ROAD WATERFORD CT 06385 060646616 HOME HEALTHCARE SERVICES CT 501C3 LINE 10 LAWRENCE MEMORIAL CORPORATION 1 WESTERLY HOSPITAL AUXILIARY INC 25 WELLS STREET WESTERLY RI 02891 222507181 FUNDRAISING ACTIVITIES RI 501C3 LINE 12A, I LMW HEALTHCARE INC 1 YALE NEW HAVEN HEALTH SERVICES CORP 789 HOWARD AVE NEW HAVEN CT 06519 222529464 SYSTEM SUPPORT SERVICES CT 501C3 LINE 12A, I N/A 0 YALE NEW HAVEN HOSPITAL 20 YORK STREET NEW HAVEN CT 06504 060646652 HEALTHCARE SERVICES CT 501C3 LINE 3 YALE NEW HAVEN HEALTH SERVICES CORP 0 YALE NEW HAVEN CARE CONTINUUM CORP 789 HOWARD AVE NEW HAVEN CT 06519 455235566 NURSING HOME CT 501C3 LINE 3 YALE NEW HAVEN HOSPITAL 0 SHORELINE ENDOSCOPY CENTER LLC (SEE PART VII) 800 BOSTON POST ROAD GUILFORD CT 06437 900110459 HEALTHCARE SERVICES CT N/A 0 0 YALE NEW HAVEN HEALTH SYSTEM INVESTMENT 20 YORK STREET NEW HAVEN CT 06510 271374301 INVESTMENT DE N/A 0 0 YNHHSCUSP SURGERY CENTERS LLC 15305 DALLAS PKWY STE 1600 ADDISON TX 75001 384021595 HEALTHCARE SERVICES CT N/A 0 0 CORPORATE PROFESSIONAL BUSINESS SERVICESINC 789 HOWARD AVE NEW HAVEN CT 06519 061467717 MANAGEMENT SERVICES CT N/A C 1 YALE NEW HAVEN AMBULATORY SERVICES 40 TEMPLE STREET NEW HAVEN CT 06510 061398526 HEALTHCARE SERVICES CT N/A C 1 GREENWICH FERTILITY & IVF PC 5 PERRYRIDGE ROAD GREENWICH CT 06830 300145464 HEALTHCARE SERVICES CT N/A C 1 YNHH-PHYSICIANS CORP 789 HOWARD AVE NEW HAVEN CT 06519 061202305 ADMINISTRATIVE SERVICES CT N/A C 1 MEDICAL CENTER PHARMACY AND HOME CARE CENTER INC 50 YORK STREET NEW HAVEN CT 06511 061087673 PHARMACY CT N/A C 1 GREENWICH OCCUPATIONAL HEALTH SERVICES OF NY PC 5 PERRYRIDGE ROAD GREENWICH CT 06830 061540101 HEALTHCARE SERVICES NY N/A C 1 GREENWICH OCCUPATIONAL HEALTH SERVICES OF NEW JERSEY 5 PERRYRIDGE ROAD GREENWICH CT 06830 453833883 HEALTHCARE SERVICES NJ N/A C 1 L & M SYSTEMS INC 365 MONTAUK AVENUE NEW LONDON CT 06320 222553037 HEALTHCARE RELATED SERVICES CT N/A C 1 L&M HOME CARE SERVICES INC 365 MONTAUK AVENUE NEW LONDON CT 06320 061389272 HOME THERAPY CT N/A C 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 YALE NEW HAVEN HEALTH SERVICES CORP O 4506097 COST YALE NEW HAVEN HEALTH SERVICES CORP P 5142955 COST YALE NEW HAVEN HEALTH SERVICES CORP L 6405540 COST YALE NEW HAVEN HOSPITAL O 165872 COST YALE NEW HAVEN HOSPITAL S 1902006 COST YALE NEW HAVEN HOSPITAL Q 4984196 COST YALE NEW HAVEN HOSPITAL R 3128834 COST YALE NEW HAVEN HOSPITAL M 61176 COST YALE NEW HAVEN HEALTH SERVICES CORP S 4243232 COST PART II, RELATED TAX-EXEMPT ORGANIZATIONS THE GREENWICH HOSPITAL ENDOWMENT FUND INC - AS OF 9/30/2022, GREENWICH HOSPITAL ENDOWMENT FUND NO LONGER HAS 50% OF BOARD OVERLAP WITH GREENWICH HOSPITAL AND IS NOT A RELATED ORGANIZATION. AS SUCH, IT HAS BEEN REMOVED FROM SCHEDULE R, PART II. PART III, RELATED ORGANIZATIONS TAXABLE AS A PARTNERSHIP SHORELINE ENDOSCOPY CENTER, LLC - AS OF 10/31/2022, SHORELINE ENDOSCOPY CENTER, LLC (SEC) BECAME A SINGLE-MEMBER LLC, DISREGARDED FOR FEDERAL TAX PURPOSES OWNED BY YALE NEW HAVEN AMBULATORY SERVICES CORPORATION.