2024-11-13T08:34:31-06:00 2023-12-31 454051133 FREED MAXICK CPAS PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2023-01-01 222902896 IDEAL SENIOR LIVING CENTER INC IDEA 6077867300 508 HIGH AVENUE ENDICOTT NY 13760 KAY BOLAND VICE CHAIRMAN 6077867308 2024-11-07 0 MARY MEDONIA P00405803 7168472651 2024-11-07 2023 2024-10-15 13:58:12Z KAY BOLAND 508 HIGH AVENUE ENDICOTT NY 13760 13845654 0 X WWW.NYUHS.ORG X 1988 NY HEALTHCARE FOR THE ELDERLY 8 4 347 4 0 0 81101 498974 11270772 12965357 0 0 203029 381323 11554902 13845654 0 0 0 0 10100204 12283792 0 0 0 5856489 4704740 15956693 16988532 -4401791 -3142878 5443965 4717426 29181602 31692741 -23737637 -26975315 X SEE SCHEDULE OUHS SENIOR LIVING AT IDEAL PROVIDES SECURITY AND PEACE OF MIND TO SENIORS, OUR RESIDENTS, AND THEIR FAMILIES BY OFFERING COMPASSIONATE, PERSONALIZED CARE TO PROMOTE THE HIGHEST LEVEL OF HEALTHCARE FUNCTIONING. WE DO THIS IN A FULL CONTINUUM THAT INCLUDES HOME CARE, RESIDENTIAL, AND SKILLED NURSING SERVICES. WE ARE STEWARDS TO THE COMMUNITY AT LARGE, AND FULFILL THIS COMMUNITY NEED AS A MEMBER OF UHS. AS SUCH, WE ARE EVER MINDFUL OF OUR RESPONSIBILITY TO MANAGE OUR FINANCES TO SUSTAIN OUR ORGANIZATION. 0 0 15502457 13346680 SEE SCHEDULE OIDEAL SENIOR LIVING CENTER, INC. (ISLC) IS PART OF A NOT-FOR-PROFIT FULL SERVICE SENIOR COMMUNITY WHICH PROVIDES NURSING CARE AND HOUSING SERVICES TO RESIDENTS OF BROOME COUNTY, NEW YORK AND SURROUNDING AREAS. THE PROGRAM AT ISLC CONSISTS OF A 150 BED NURSING HOME. ISLC IS A MEMBER OF UNITED HEALTH SERVICES, INC. AND IS LOCATED ON THE SAME CAMPUS AS ITS SISTER COMPANY, IDEAL SENIOR LIVING CENTER HOUSING CORPORATION (ISLCHC), WHICH RUNS A 35 BED ADULT CARE FACILITY, 35 BED ASSISTED LIVING PROGRAM, AND HAS 33 INDEPENDENT LIVING APARTMENTS.ISLC OPERATES TWO GENERAL CARE UNITS IN ITS NURSING CENTER, AND OPERATES FOUR UNITS FOR THE TREATMENT OF SPECIAL MEDICAL PROBLEMS. TWO OF THE UNITS ARE DEVOTED TO THE CARE OF RESIDENTS WITH EARLY AND ADVANCED DEMENTIA OR ALZHEIMER'S DISEASE. ONE UNIT IS FOR RESIDENTS WITH SPECIAL MEDICAL NEEDS SUCH AS CONTINUAL OXYGEN, AND ANOTHER IS DEVOTED TO RESIDENTS WHO NEED RESTORATIVE THERAPY.THE REHABILITATION UNIT FOCUSES ON THE RESTORATION OF THE MOVEMENT OF LIMBS AND HELPING PEOPLE COPE WITH THEIR DISABILITIES SO THAT THEY CAN LIVE MORE INDEPENDENTLY. THE UNIT SERVES RESIDENTS WHO NEED A LESS INTENSIVE OR LONGER PERIOD OF THERAPY THAN IS ECONOMICALLY APPROPRIATE IN A HOSPITAL. RESIDENTS OF THE REHABILITATION UNIT ARE OFTEN DISCHARGED TO THEIR HOMES AFTER TREATMENT IS COMPLETED. 15502457 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 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 18 0 1 347 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 4 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X MARILYN BARBIERI 6077867307 508 HIGH AVENUE ENDICOTT NY 13760 X SHARON YAPLE BOARD MEMBER/CHAIRMAN 2.00 X X 0 0 0 LILLIAN LEVY BOARD MEMBER 2.00 X 0 0 0 KAY BOLAND BOARD MEMBER/VICE CHAIR 2.00 55.00 X X 0 656383 123712 JOHN CARRIGG BOARD MEMBER 2.00 55.00 X 0 1870519 7161 CHRISTOPHER ROMA BOARD MEMBER 2.00 X 0 0 0 GAIL THALACKER BOARD MEMBER 2.00 X 0 0 0 PEGGY THOMAS BOARD MEMBER 2.00 55.00 X 0 325000 46308 LARRY WIESNER DO BOARD MEMBER 2.00 55.00 X 0 1168288 124877 MARILYN BARBIERI DIRECTOR OF FINANCE 39.00 16.00 X 77690 33296 20420 JAMES SHADDUCK ADMINISTRATOR 50.00 5.00 X 134409 14934 29065 LISA STANK DIRECTOR OF NURSING 55.00 X 142629 0 6541 ANGELA REISTETTER REGISTERED NURSE 55.00 X 120863 0 21015 TAMMY PATTON ASST. DIRECTOR OF NURSING 55.00 X 119471 0 15799 GABRIELLA FIORI NURSING SUPERVISOR 55.00 X 102837 0 16441 LYNN MCCLENON COORDINATOR RESIDENT CARE 55.00 X 103523 0 36858 NANCY RONGO FORMER BOARD MEMBER/SECRETARY TO 05/31/23 0.00 55.00 X 0 238127 16605 MICHELLE KAREDES FORMER TRUSTEE 0.00 55.00 X 0 198707 47744 CORY JACOBS FORMER EX-OFFICIO 0.00 55.00 X 0 168523 7930 MICHELE GORDON FORMER ADMINISTRATOR 0.00 55.00 X 0 164227 24620 801422 4838004 545096 8 1 1 0 MORRISON HEALTHCARE PO BOX 102289 ATLANTA GA 303682289 FOOD SERVICES 1174685 AMN HEALTHCARE INC PO BOX 56157 LOS ANGELES CA 900746157 TEMPORARY SVCS 583667 MEDICAL SOLUTIONS LLC 9101 WESTERN AVE SUITE 101 OMAHA NE 68114 TEMPORARY SVCS 224878 CROTHALL HEALTHCARE 13028 COLLECTIONS CENTER DR CHICAGO IL 60693 FACILITIES MAINT SVC 184132 BATES TROY 151 LAUREL AVE BINGHAMTON NY 13905 LAUNDRY SERVICES 115619 5 477755 21219 498974 NURSING FACILITY REVENUE 623000 12965357 12965357 12965357 SERVICES RENDERED 561000 173182 173182 NH SAFE STAFFING - MEDICAID 623000 170896 170896 MISCELLANEOUS REVENUE 900099 37245 37245 381323 13845654 13346680 0 0 X 252555 252555 9589303 9212049 377254 197468 185594 11874 1307700 1267092 40608 936766 880439 56327 13270 13270 56400 56400 455 455 617548 517469 100079 30 30 75364 25017 50347 168374 99802 68572 301711 295414 6297 5547 1474 4073 130734 130734 347870 347870 293934 293934 SUPPLIES 885170 887667 -2497 NYS ASSESSMENT 709887 709887 TEMPORARY SERVICES 565074 565074 FOOD/DIETARY 501502 501502 31870 6107 25763 16988532 15502457 1486075 0 X 780862 731237 1274525 1700794 1316224 124498 17016562 14897219 2005194 2119343 67160 41554 5443965 4717426 1689268 1561676 67160 41554 27425174 30089511 29181602 31692741 X -23737637 -26975315 -23737637 -26975315 5443965 4717426 X -3142878 -94800 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 455 455 0 PART II-B, LINE 1: EXPENDITURES FOR LOBBYING IS A PERCENTAGE OF THE DUES TO LEADINGAGE (5.78%). 0 1 X 321 -321 14925 -14604 321 0 0 10345165 8855549 1489616 914056 878331 35725 5757341 5163339 594002 2119343 DUE TO AFFILIATES: UHS HOSPITALS 26683195 DUE TO AFFILIATES: CMH 2 DUE TO AFFILIATES: UHS, INC. 246696 DUE TO AFFILIATES: PHC 1406 DUE TO AFFILIATES: UMA 2742 ACCR PENS AND POST RETIRE LIAB 689298 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS, NET 49541 CURRENT PORTION OF CAPITAL LEASE OBLIGATION - AFFILIATE 502552 LT PORTION OF CAPITAL LEASE OBLIGATION - AFFILIATE 1914079 30089511 X 13845654 0 13845654 0 13845654 17083332 94800 94800 16988532 0 16988532 PART IV, LINE 2B: ISLC MAINTAINS A RESIDENT TRUST FUND ACCOUNT TO HOLD PERSONAL FUNDS IN A SECURE LOCATION. THE RESIDENT TRUST FUND ACCOUNT IS ORGANIZED AS A SINGLE BANK ACCOUNT THAT INCLUDES THE FUNDS OF ALL RESIDENTS WHO HAVE CHOSEN TO USE IT. HOWEVER, EACH RESIDENT'S FINANCES ARE TRACKED SEPARATELY, AND THE RESIDENT OR THE RESIDENT'S APPOINTED FINANCIAL REPRESENTATIVE MUST APPROVE EVERY TRANSACTION. IF THE RESIDENT LEAVES THE FACILITY FOR ANY REASON OR PASSES AWAY, THE FUNDS ARE THEN RETURNED TO THE RESIDENT, THE RESIDENT'S ESTATE, OR IF NECESSARY DSS. PART X, LINE 2: THE FACILITY IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. AS OF DECEMBER 31, 2023 AND 2022, THE FACILITY DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS NOR ANY RELATED ACCRUED INTEREST OR PENALTIES. THE TAX YEARS OPEN TO EXAMINATION BY FEDERAL AND NEW YORK STATE TAXING AUTHORITIES ARE 2020 THROUGH 2023. THE FACILITY DOES NOT ANTICIPATE ANY UNRECOGNIZED TAX BENEFITS TO CHANGE IN THE NEXT TWELVE MONTHS. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN RETIREMENT PLAN OBLIGATION 58,164. OTHER COMPONENTS OF NET PERIODIC BENEFIT COST 36,636. X X X X 0 0 0 0 0 0 0 0 0 JOHN CARRIGG BOARD MEMBER 0 1168008 0 0 0 702511 0 92059 0 32352 0 1994930 0 0 LARRY WIESNER DO BOARD MEMBER 0 1168288 0 0 0 0 0 81363 0 43514 0 1293165 0 0 KAY BOLAND BOARD MEMBER/VICE CHAIR 0 655970 0 0 0 413 0 106650 0 17062 0 780095 0 0 PEGGY THOMAS BOARD MEMBER 0 325000 0 0 0 0 0 13000 0 33308 0 371308 0 0 NANCY RONGO FORMER BOARD MEMBER/SECRETARY TO 05/ 0 215597 0 22530 0 0 0 0 0 16605 0 254732 0 0 MICHELLE KAREDES FORMER TRUSTEE 0 198707 0 0 0 0 0 13839 0 33905 0 246451 0 0 MICHELE GORDON FORMER ADMINISTRATOR 0 164227 0 0 0 0 0 11437 0 13183 0 188847 0 0 JAMES SHADDUCK ADMINISTRATOR 134409 14934 0 0 0 0 5592 621 20567 2285 160568 17840 0 0 CORY JACOBS FORMER EX-OFFICIO 0 168523 0 0 0 0 0 6757 0 1173 0 176453 0 0 PART 1, LINE 4B: PAYMENT IN 2023 FROM A NON-QUALIFIED PLAN: JOHN CARRIGG FOR $702,511 RE: SCHEDULE J, PART II, LINE 1, BIII - OTHER REPORTABLE COMPENSATION IN THE AMOUNT OF $702,511 INCLUDES A NON-QUALIFIED SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). EARLY SERP DISTRIBUTIONS WERE RELATED TO INCOME TAX PAYMENTS; THE REMAINING AMOUNTS ARE DEFERRED UNTIL SUBSEQUENT TRIGGERING EVENTS. PART 1 THE ORGANIZATION DOES NOT COMPENSATE FOR BOARD SERVICE. THE SALARIES LISTED ARE FOR SERVICES PROVIDED AS EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS UNITED HEALTH SERVICES, INC. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE CORPORATE MEMBER OF THE ORGANIZATION IS UNITED HEALTH SERVICES, INC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 PREPARATION AND FILING IS THE RESPONSIBILITY OF THE IDEAL SENIOR LIVING CENTER, INC. (ISLC) BOARD OF DIRECTORS WHO DELEGATES THE TIMELY AND ACCURATE COMPLETION OF THE 990 TO MANAGEMENT. THE UHS FINANCE DEPARTMENT PREPARES THE 990 WHICH IS THEN REVIEWED BY THE CORPORATE CFO AND INDEPENDENT AUDITORS PRIOR TO FILING. A SUMMARY OF KEY ELEMENTS OF THE 990 IS SHARED WITH THE BOARD OF DIRECTORS FOR INFORMATION PURPOSES. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS AND KEY EMPLOYEES SUBMIT CONFLICT OF INTEREST STATEMENTS ANNUALLY WHICH ARE REVIEWED BY THE ADMINISTRATOR, VICE CHAIR AND BOARD CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 15 IT IS THE PHILOSOPHY OF IDEAL SENIOR LIVING CENTER, INC.(ISLC) THAT ALL STAFF INCLUDING THE EXECUTIVE STAFF BE COMPENSATED FAIRLY FOR THEIR WORK. BASE SALARY LEVELS, INCENTIVE/BONUS PROGRAMS AND BENEFIT PLANS SHALL TAKE INTO ACCOUNT THE LOCAL, REGIONAL AND NATIONAL MARKETS TO ALLOW ISLC TO RECRUIT, MOTIVATE, REWARD, RECOGNIZE AND RETAIN HIGHLY TALENTED EXECUTIVES WITH THE SKILL SETS REQUIRED TO FULFILL ITS MISSION CRITICAL PERFORMANCE OBJECTIVES THAT WILL LEAD TO THE ORGANIZATION'S AND SYSTEM'S SUCCESS. TO CARRY OUT THIS COMPENSATION PHILOSOPHY, UHS, INC.--THE SOLE CORPORATE MEMBER OF ISLC--PERFORMS HUMAN RESOURCES SERVICES FOR ISLC. UHS, INC. PREPARES AND RECOMMENDS ISLC EXECUTIVE COMPENSATION PACKAGES USING BENCHMARKS PROVIDED BY IROQUOIS HEALTHCARE ALLIANCE TO DETERMINE REASONABLE COMPENSATION LEVELS. THE ISLC BOARD OF DIRECTORS' EXECUTIVE COMPENSATION COMMITTEE THEN REVIEWS THE RECOMMENDATIONS TO ENSURE THE APPROPRIATENESS OF BASE SALARY, INCENTIVES, AND BENEFITS. THE COMPENSATION COMMITTEE WILL THEN MAKE ANY NECESSARY REVISIONS PRIOR TO APPROVING EXECUTIVE COMPENSATION PACKAGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES FORM 990 AND OTHER INFORMATION REQUIRED UNDER INTERNAL REVENUE SERVICE REGULATIONS TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B THE FOLLOWING BOARD MEMBERS ARE ACTIVE ON THE IDEAL SENIOR LIVING CENTER, INC BOARD OF DIRECTORS AND WERE EMPLOYED FULL TIME BY ONE OR MORE RELATED ORGANIZATIONS: NANCY RONGO KAY BOLAND JOHN CARRIGG FORM 990, PART IX, LINE 24E ALL OTHER EXPENSES: PROGRAM SERVICE EXPENSES 6,107. MANAGEMENT AND GENERAL EXPENSES 25,763. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,870. FORM 990, PART VII, SECTION A, COLUMN B IDEAL SENIOR LIVING CENTER, INC. (ISLC) HAS AN ADMINISTRATION/MANAGEMENT SERVICES INTERCOMPANY CONTRACT WITH ISLCHC. THE ADMINISTRATOR JAMES SHADDUCK--SPENDS 90% OF HIS TIME PERFORMING ADMINISTRATION DUTIES FOR ISLC, AND 10% FOR IDEAL SENIOR LIVING CENTER HOUSING CORPORATION (ISLCHC). ISLC HAS A FINANCIAL SERVICES INTERCOMPANY CONTRACT WITH ISLCHC. THE DIRECTOR OF FINANCE--MARILYN BARBIERI--SPENDS 70% OF HER TIME PERFORMING FINANCIAL DUTIES FOR ISLC AND 30% OF HER TIME FOR ISLCHC. FORM 990, PART X, LINE 23, COLUMN B LT PORTION OF CAPITAL LEASE OBLIGATION-AFFIALITE OF $2,301,893. MOVED TO LINE 25 PER 990 INSTRUCTION FORM 990, PART XI, LINE 9: CHANGE IN RETIREMENT PLAN OBLIGATION -58,164. OTHER COMPONENTS OF NET PERIODIC BENEFIT COST -36,636. FORM 990, PART XII, LINE 2C NEITHER THE PROCESS FOR THE OVERSIGHT OF THE AUDIT NOR THE PROCESS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT CHANGED DURING 2023. THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. UNITED HEALTH SERVICES INC 10-42 MITCHELL AVE BINGHAMTON NY 13903 222682421 PARENT COMPANY NY 501(C)(3) 10 BOARD OF DIRECTORS 0 IDEAL SENIOR LIVING CTR HOUSING CORPORATION 508 HIGH AVE ENDICOTT NY 13760 222902899 SENIOR HOUSING NY 501(C)(3) 10 UNITED HEALTH SERVICES INC 0 PROFESSIONAL HOME CARE 601 RIVERSIDE DRIVE JOHNSON CITY NY 13790 161261977 HOME HEALTH CARE NY 501(C)(3) 10 UNITED HEALTH SERVICES INC 0 TWIN TIER HOME HEALTH CARE 601 RIVERSIDE DRIVE JOHNSON CITY NY 13790 222348211 HOME HEALTH CARE NY 501(C)(3) 10 UNITED HEALTH SERVICES INC 0 UNITED HEALTH SERVICES HOSPITALS INC 10-42 MITCHELL AVE BINGHAMTON NY 13903 161165049 ACUTE & OUTPATIENT SERVICES NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 CHENANGO MEMORIAL HOSPITAL INC 179 NORTH BROAD STREET NORWICH NY 13815 150532180 HOSPITAL NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 DELAWARE VALLEY HOSPITAL INC 1 TITUS PLACE WALTON NY 138561457 150524324 HOSPITAL NY 501(C)(3) 3 UNITED HEALTH SERVICES INC 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 1 1 1 0 0