2024-10-14T12:04:28+00:00 2023-12-31 390859910 Baker Tilly Advisory Group LP 1570 Fruitville Pike Suite 400 Lancaster PA 17601 990 2023-01-01 311631439 ACTIVE RETIREMENT COMMUNITY INC ACTI 6316502724 ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 ROBERT E CAULFIELD CEO 6316502724 2024-10-14 false true Kerri N Bogda CPA P00760402 7177404863 2024-10-14 2023 2024-10-15 13:58:12Z JEFFERSON'S FERRY ROBERT E CAULFIELD ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 58053842 false X WWW.JEFFERSONSFERRY.ORG X 1997 NY PROVIDING LONG-TERM CONTINUING CARE 10 9 435 100 0 0 87698 47612 31870127 37061324 577989 1069405 1467390 1592936 34003204 39771277 96458 126905 0 15542547 16838326 0 0 20671377 24230082 36310382 41195313 -2307178 -1424036 201502362 206557458 244193700 246315381 -42691338 -39757923 JEFFERSON'S FERRY IS COMMITTED TO SERVING OLDER ADULTS BY PROVIDING AN ACTIVE LIFESTYLE WITHIN AN ALL-INCLUSIVE LIFECARE RETIREMENT COMMUNITY. THE LIFECARE CONCEPT PROMOTES DIGNITY, PRIVACY, INDIVIDUALITY AND INDEPENDENCE FOR EACH RESIDENT. THIS IS ACCOMPLISHED THROUGH A CARING ENVIRONMENT WITH CONCERNED STAFF PROVIDING SECURITY AND PEACE OF MIND THROUGH A FOCUS ON RESIDENT SERVICE. false false 37664076 126905 37061324 ACTIVE RETIREMENT COMMUNITY, INC., DOING BUSINESS AS JEFFERSON'S FERRY, OPENED IN 2001 WITH THE MISSION TO SERVE OLDER ADULTS BY PROVIDING AN ACTIVE LIFESTYLE WITHIN AN ALL-INCLUSIVE LIFECARE RETIREMENT COMMUNITY. THE LIFECARE CONCEPT PROMOTES DIGNITY, PRIVACY, INDIVIDUALITY AND INDEPENDENCE FOR EACH RESIDENT. THIS IS ACCOMPLISHED THROUGH A CARING ENVIRONMENT WITH EXCEPTIONAL STAFF PROVIDING SECURITY AND PEACE OF MIND THROUGH A FOCUS ON RESIDENT SERVICE. 37664076 true true false true false false false false false true false false false true false false true false false false false false false false false false true true true true false false false false false false false false false false false false false false true true true false false false true 104 0 435 true false false false false false false false false false false false false X 10 9 false false false false false false false true true false false true true true true true true true true false NY X BRIAN AMTMANN CFO 6316502724 ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 GLORIA SNYDER CHAIR 3.0 1.0 X X 0 0 0 JAMES DANOWSKI VICE CHAIR 3.0 1.0 X X 0 0 0 JOHN SINI TREASURER 3.0 1.0 X X 0 0 0 ROBERT CAULFIELD CHIEF EXECUTIVE OFFICER 55.0 5.0 X X 628604 0 167561 WAYNE SHATTES SECRETARY 3.0 1.0 X X 0 0 0 DEBRA ENGELHARDT MEMBER 3.0 1.0 X 0 0 0 KENNETH ROBERTS MEMBER 3.0 1.0 X 0 0 0 KIM KUBASEK MEMBER 3.0 1.0 X 0 0 0 LAWRENCE DAVIDOW MEMBER 3.0 1.0 X 0 0 0 WENDY DARWELL MEMBER 3.0 1.0 X 0 0 0 BRIAN AMTMANN CHIEF FINANCIAL OFFICER 45.0 5.0 X 305055 0 22700 ANTHONY COMERFORD VP OF HEALTH SERVICES 50.0 0.0 X 292933 0 21688 CHRISTOPHER ADAMO VP HOSPITALITY SERVICES 50.0 0.0 X 232571 0 50335 ELISSA GARGONE VP OF MARKETING 50.0 0.0 X 187173 0 41860 LINDA KOLAKOWSKI VP OF RESIDENT SERVICES 50.0 0.0 X 188867 0 47483 MICHELE BERTI VP OF HUMAN RESOURCES 50.0 0.0 X 194098 0 15275 2029301 0 366902 18 false true false KBE BUILDING CORPORATION 76 BATTERSON PARK RD FARMINGTON CT 06032 CONSTRUCTION SERVICES 13009404 ALL STAFF LLC 738 SMITHTOWN BYPASS SMITHTOWN NY 11727 STAFFING SERVICES 2115112 AFFINITY REHABILITATION PO BOX 69268 BALTIMORE MD 21264 THERAPEUTIC SERVICES 817243 CARLUCCI AND SONS 10 WINDSOR COURT CORAM NY 11727 GENERAL CONTRACTING 535560 KDA ARCHITECTS 500 KINGS HIGHWAY SOUTH CHERRY HILL NJ 08034 ARCHITECTURAL SERVICES 439358 18 47612 47612 RESIDENTIAL & HC SVCS 623000 35962818 35962818 MEDICARE/MEDICAID PAYMENTSENTS 623000 1098506 1098506 0 0 0 0 37061324 1517738 1517738 0 0 17834232 18236644 45921 -402412 -45921 -448333 -448333 S. SETAUKET RE TAX REIM 900099 773854 773854 INSURANCE REIMBURSEMENT 623000 315765 315765 CAFE/DINING 623000 202352 202352 300965 0 0 300965 1592936 39771277 37061324 0 2662341 X 40781 40781 86124 86124 1123920 1123920 11941627 9719303 2222324 542905 542905 2235682 2224339 11343 994192 852487 141705 46478 46478 113826 113826 986 986 190599 190599 4727572 4549665 177907 0 169095 169095 3635037 3602102 32935 447557 75882 371675 3914998 3862815 52183 60664 60664 2937348 2907170 30178 7015588 6948544 67044 113999 113999 REPAIRS & MAINTENANCE 338542 338542 STAFF DEVELOPMENT 135266 135266 RENTAL & LEASING 84124 84124 LICENSES & FEES 83132 11078 72054 215271 215271 0 0 41195313 37664076 3531237 0 5692263 13971938 7528989 571340 884627 909256 0 0 0 0 10004 1238490 1170605 200368790 83344675 104073718 117024115 80174319 70840657 0 1799900 1973716 110056 85827 201502362 206557458 8463954 10752404 35442818 36527026 101439962 86258129 0 0 98846966 112777822 244193700 246315381 X -43989410 -41077952 1298072 1320029 -42691338 -39757923 201502362 206557458 X -1424036 4183635 173816 X false true X true false X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 74271 539781 3022889 87698 47612 3772251 29272061 29233250 29482011 31870127 37061324 156918773 0 0 0 29346332 29773031 32504900 31957825 37108936 160691024 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160691024 939353 764180 559537 767390 1517738 4548198 0 939353 764180 559537 767390 1517738 4548198 0 550349 293531 355324 1467390 1592936 4259530 30836034 30830742 33419761 34192605 40219610 169498752 0.9480 0.9564 0.03 0.02 X 0 0 0 0 0 0 Schedule A, Part III, Line 12 Other Income DESCRIPTION - CAFE/DINING REVENUE, COLUMN A - 207234.0, COLUMN B - 81006.0, COLUMN C - 81805.0, COLUMN D - 133972.0, COLUMN E - 202352.0, COLUMN F - 706369.0; DESCRIPTION - MARKETING REFURBISHMENTS, COLUMN A - 36840.0, COLUMN B - 45717.0, COLUMN C - 50784.0, COLUMN D - 379235.0, COLUMN E - 173369.0, COLUMN F - 685945.0; DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 11383.0, COLUMN B - 3919.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 15302.0; DESCRIPTION - REIMBURSEMENT FROM RELATED ORG, COLUMN A - 148476.0, COLUMN B - 24192.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 172668.0; DESCRIPTION - RESIDENT SERVICES, COLUMN A - 21613.0, COLUMN B - 16327.0, COLUMN C - 18267.0, COLUMN D - 8950.0, COLUMN E - 7200.0, COLUMN F - 72357.0; DESCRIPTION - TELEPHONE/CABLE REVENUE, COLUMN A - 124803.0, COLUMN B - 122370.0, COLUMN C - 116655.0, COLUMN D - 114975.0, COLUMN E - 115861.0, COLUMN F - 594664.0; DESCRIPTION - INSURANCE REIMBURSEMENT, COLUMN A - , COLUMN B - , COLUMN C - 11140.0, COLUMN D - 50764.0, COLUMN E - 315765.0, COLUMN F - 377669.0; DESCRIPTION - RESIDENT UNIT UPGRADE, COLUMN A - , COLUMN B - , COLUMN C - 12185.0, COLUMN D - 5640.0, COLUMN E - 4535.0, COLUMN F - 22360.0; DESCRIPTION - S. SETAUKET RE TAX REIM, COLUMN A - , COLUMN B - , COLUMN C - 64488.0, COLUMN D - 773854.0, COLUMN E - 773854.0, COLUMN F - 1612196.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 986 986 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY ACTIVE RETIREMENT COMMNITY, INC. RECOGNIZES A PORTION OF DUES PAID TO LEADINGAGE NY ($845), AND NATIONAL LEADING AGE ($141) AS CONSIDERED TO BE RELATED TO LOBBYING ACTIVITIES. 5308000 5308000 164997902 78741321 86256581 5491208 3789910 1701298 24571680 813444 23758236 117024115 REFUNDABLE ADVANCE FEES AND DEPOSITS 112526138 RESIDENT DEPOSITS 171761 DUE TO RELATED ENTITY 79923 112777822 43874122 4183635 63888 4247523 39626599 190599 -45921 144678 39771277 40940707 45921 45921 40894786 190599 109928 300527 41195313 Schedule D, Part X LINE 4 - OTHER LIABILITIES ACTIVE RETIREMENT HOLDS FUNDS THAT ARE DESIGNATED TO BE USED BY ITS RESIDENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION - 173816 CHARITY CARE - -86124 RECLASS OF CAFE/DINING INTER-CO REVENUE - -23804 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements LOSS ON DISPOSAL OF FIXED ASSETS - -45921 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 LOSS ON DISPOSAL OF FIXED ASSETS - 45921 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements CHARITY CARE - 86124 RECLASS OF CAFE/DINING INTER-CO REVENUE - 23804 true STONY BROOK FOUNDATION STALLER CENTER FOR THE ARTS 2032 STALLER CENTER STONY BROOK NY 117945425 116077945 501(C)(3) 10000 PROGRAM SUPPORT JTM FOUNDATION 75 NORTH COUNTRY RD PORT JEFFERSON NY 11777 111639818 501(C)(3) 8000 PROGRAM SUPPORT LONG ISLAND MUSEUM 1200 ROUTE 25A STONY BROOK NY 11790 111667767 501(C)(3) 5000 PROGRAM SUPPORT SETAUKET FIRE DEPARTMENT PO BOX 830 EAST SETAUKET NY 11733 112613006 501(C)(3) 5000 PROGRAM SUPPORT GALLERY NORTH INC 90 NORTH COUNTRY RD SETAUKET NY 11733 112368016 501(C)(3) 5000 PROGRAM SUPPORT 5 0 CHARITY CARE 3 86124 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION EXERCISES ITS DUE DILIGENCE TO ASSURE COMPLIANCE WITH ITS STANDARDS. RESEARCH IS DONE VIA THE RECIPIENT ORGANIZATION'S WEBSITE OR VIA DIRECT CONTACT WITH THE EXECUTIVE DIRECTOR OR CEO OF THE DONEE ORGANIZATION. Charity Care - When a resident runs out of assets and does not have enough income to cover their monthly service fee and other monthly expenses, they will meet with the CFO and provide the 5 prior years bank and investment statements and tax returns. The CFO will verify with the initial application and the actuarial financial calculation to determine if the resident would be in the timeline of the projected need for assistance. The CFO will review the provided records to determine that the resident did not gift or gamble away their assets. If the resident is indeed of needing assistance, ARC will provide charity care to the resident by giving them a monthly credit on their statement each month. The amount is determined by the projected monthly costs and the shortfall from their monthly income. X X X X X false true false false false false false true false ROBERT CAULFIELD CHIEF EXECUTIVE OFFICER 528604 0 100000 0 0 0 121351 0 46210 0 796165 0 0 0 BRIAN AMTMANN CHIEF FINANCIAL OFFICER 284055 0 21000 0 0 0 19392 0 3308 0 327755 0 0 0 ANTHONY COMERFORD VP OF HEALTH SERVICES 270933 0 22000 0 0 0 17976 0 3712 0 314621 0 0 0 CHRISTOPHER ADAMO VP HOSPITALITY SERVICES 215671 0 16900 0 0 0 15053 0 35282 0 282906 0 0 0 LINDA KOLAKOWSKI VP OF RESIDENT SERVICES 175367 0 13500 0 0 0 12555 0 34928 0 236350 0 0 0 ELISSA GARGONE VP OF MARKETING 180973 0 6200 0 0 0 7550 0 34310 0 229033 0 0 0 MICHELE BERTI VP OF HUMAN RESOURCES 174098 0 20000 0 0 0 12384 0 2891 0 209373 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING RECEIVED CONTRIBUTION/DEFERRAL FOR THE CURRENT YEAR: ROBERT CAULFIELD - $80,250 Schedule J, Part I, Line 7 Non-fixed payments Bonus structure for the CEO, Health Center Administrator and CFO: THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS DETERMINES ALL BONUSES FOR THE OFFICERS AND OTHER KEY EXECUTIVES. The key factors that determine the bonus are: Benefit to the organization of the employees, employee's performance and productivity, overall performance and productivity of the organization and the employee's administrative performance and other market conditions. BONUSES REPORTED ON SCHEDULE J REFLECT BONUSES EARNED and paid in 2023. A TOWN OF BROOKHAVEN LOCAL DEVELOPMENT CORPORATION 272768182 113168AY4 2016-12-01 41477003 ADVANCE REFUND OF 2006 BONDS, FUND DEBT SERVICE, AND FUND CAPITAL PROJECTS false false false B TOWN OF BROOKHAVEN LOCAL DEVELOPMENT CORPORATION 272768182 113168BL1 2020-11-12 89761456 TO FINANCE THE EXPANSION false false false A 10685292 41477003 3102565 34824187 757509 1608849 2018 true false true true B 32926822 89761456 4708756 4856688 1562916 71003727 3000000 4629369 2023 true false false true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 false false true A false false false true false false false false false B false true false false false false false false false A false B false Schedule K, Part I ISSUE A PART I, COLUMN (E): THE ISSUE PRICE OF $41,477,003 IS THE STATED REDEMPTION PRICE AT MATURITY. PART II, LINE 3: THE TOTAL PROCEEDS OF ISSUE OF $41,477,003 IS THE BOND'S ISSUE PRICE OF $38,040,000 AT PAR VALUE PLUS THE ORIGINAL ISSUE DISCOUNT PREMIUM OF $3,437,003. Schedule K, Part IV, Line 2c ARBITRAGE (A) ISSUER NAME: TOWN OF BROOKHAVEN LOCAL DEVELOPMENT CORPORATION DATE THE REBATE COMPUTATION WAS PERFORMED: 12/14/2021 Form 990, Part VI, Line 11b Review of form 990 by governing body A FINAL COPY OF THE FORM 990 AND ALL REQUIRED SCHEDULES ARE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy Conflict of interest policy statement- officers, directors and key employees of the organization will, at least annually, file a Conflict of Interest Disclosure Statement/Questionnaire with the Compliance Officer. Personnel shall disclose all situations that pose a potential or actual conflict of interest. Personnel have an affirmative obligation to update their annual Disclosure Statement/Questionnaire whenever new information arises which is otherwise required to be disclosed in the annual Disclosure Statement/Questionnaire by completing a new Disclosure Statement/Questionnaire and providing it to the Compliance Officer. The Compliance Officer will review Disclosure Statements/Questionnaires in light of the principles set forth in the Conflict of Interest Policy, consult with outside counsel as necessary, seek additional information as necessary, and determine if the information disclosed creates a conflict of interest, is improper, or creates the appearance of a conflict of interest or of improper conduct. The Compliance Committee will review the Compliance Officer's reports annually and on a periodic basis, and conduct its own review, as necessary, to determine whether a potential or actual conflict of interest exists. If the Committee determines that it needs to conduct a further review, the Chairman of the Compliance Committee may appoint an ad hoc committee comprised of Board members and the Compliance Officer to review a particular matter and make a recommendation to the Compliance Committee. The Compliance Officer and outside counsel shall assist the Compliance Committee, which shall report its recommendation and findings to the entire Board of Directors. The Board of Directors shall review the recommendation and findings of the Compliance Committee and make its findings which shall be final and binding. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION PERIODICALLY ENGAGES WITH AN OUTSIDE CONSULTANT TO PREPARE A COMPENSATION REVIEW OF MANAGEMENT, INCLUDING THE CEO, CFO AND THE HEALTH CENTER ADMINISTRATOR. IN ADDITION, THE ORGANIZATION REGULARLY REVIEWS SALARY AND BENEFIT SURVEYS PREPARED BY INDUSTRY ASSOCIATIONS AND EVALUATES COMPENSATION STRUCTURES FOR LOCAL SIMILAR ORGANIZATIONs FOR ALL KEY EMPLOYEES. A COMPENSATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND THE DECISIONS ARE DOCUMENTED IN THE COMMITTEE MINUTES. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, Conflict of Interest policy, and Financial Statements are all furnished to the public upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue TELEPHONE - Total Revenue: 115861, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 115861; REIMBURSEMENT AGREEMENTS - Total Revenue: 7200, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 7200; UNIT UPGRADES - Total Revenue: 4535, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 4535; MARKETING REFURBISHMENTS - Total Revenue: 173369, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 173369; Form 990, Part IX, Line 11g Other Fees OTHER FEES RELATED TO CONSULTANTS AND OUTSIDE CONTRACTS - Total Expense: 4727572, Program Service Expense: 4549665, Management and General Expenses: 177907, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN INTEREST IN NET ASSETS OF FOUNDATION - 173816; SOUTH SETAUKET ILU LLC ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 850874473 REAL ESTATE HOLDING COMPANY NY 773854 718986 ACTIVE RETIREMENT COMMUNITY INC JEFFERSON'S FERRY FOUNDATION ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 205041160 FUNDRAISING & SUPPORT NY 501(c)(3) Type I ACTIVE RETIREMENT COMMUNITY INC true LONG ISLAND SENIOR SERVICES INC ONE JEFFERSON FERRY DRIVE SOUTH SETAUKET NY 11720 611729265 SENIOR SERVICES NY 501(c)(3) 10 MATHER HEALTH SYSTEM INC false CHARITABLE REMAINDER ANNUITY TRUSTS (4) ANNUITY TRUST NY NA Trust false false false true false false false false false false true false false false true true false false false false