2025-11-13T11:53:35-07:00 2024-12-31 990 2024-01-01 161502150 NIAGARA LUTHERAN DEVELOPMENT INC NIAG 7166840202 5949 Broadway Street Lancaster NY 140869523 Steven Chizuk Chief Financial Officer 7166840202 2025-11-13 1 2024 2025-03-06 01:10:19Z GREENFIELD HEALTH AND REHABILITATION CENTER Christopher Koenig 5959 Broadway Street Lancaster NY 14086 25148903 0 X www.niagaralutheran.org X 1996 NY Our mission is to provide for the physical, social and spiritual needs of the individuals we serve, in a Christian environment. The organization is a 1632 bed facility providing 24 hour skilled nursing and rehabilitation services. 9 8 590 17 0 0 61076 58051 24699398 24302197 120147 255547 58215 71414 24938836 24687209 0 0 0 0 14714398 16343601 0 0 0 11905181 10162828 26619579 26506429 -1680743 -1819220 27261074 25547584 9263017 9185710 17998057 16361874 Our mission is to provide for the physical, social and spiritual needs of the individuals we serve, in a Christian environment. The organization is a 162 bed facility providing 24 hour skilled nursing and rehabilitation services. 0 0 19973047 0 24373611 A 162 bed facility providing 24 hour skilled nursing care, rehabilitation services, specialized nutrition programs, home-style meals tailored to meet individual needs, activities programs, on site barber and beauty salon, case management, dental, optical and podiatry services, ecumenical worship and pastoral care services and 24 hour security at a reasonable cost to all of our residents. Approximately 62% of our residents receive government support (Medicare and Medicaid). During 2023, we provided services to 1,359 residents (1,059 inpatient and 300 outpatient) needing short term rehabilitation and or long term skilled nursing services. The facility is also used for block club meetings, seminars, blood drives and various other community activities such as local health fairs. (55,005 days) 0 0 0 19973047 1 1 0 0 0 0 0 0 1 1 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 23 0 1 590 1 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X Steven Chizuk CFO 7166840202 5949 Broadway Street Lancaster NY 140869523 Christopher E Koenig President/CEO 5 32.5 X 0 385290 23648 Steven Chizuk Chief Financial Officer 5 32.5 X 0 225143 22301 Shane Setlock Administrator 37.5 0 X 148340 0 3048 Oksana Melnchuk Registered Nurse 55 0 X 129009 0 14229 Patricia Mann Director of Rehabilitation Services 37.5 0 X 109714 0 19212 Jody Mazurek Nursing Supervisor 51 0 X 116407 0 8621 Jeannine May Director of Nursing 37.5 0 X 102047 0 8752 Arianna Wilson Registered Nurse 53 0 X 103219 0 1620 Rev Carol L Lankes Board Member/Chairman 0.5 0.50 X X 0 0 0 Ms Candyce Ingwersen Board Member 0.5 0.50 X 0 0 0 Dan Joyce Board Member 0.5 0 X 0 0 0 Cary Haller Board Member/Treasurer 0.5 2.50 X 0 0 0 Mr Gerald C Saxe Board Member/Secretary 0.5 2.50 X 0 0 0 Rev Paul R Mertzlufft Board Member 0.5 2.0 X 0 0 0 708736 610433 101431 6 0 1 0 0 0 0 0 26540 31511 0 0 58051 Adult Facility Services 623000 24302197 24302197 0 0 0 0 0 0 24302197 180041 0 0 180041 0 0 0 0 0 0 0 0 0 0 537200 0 461694 0 75506 0 75506 0 0 75506 0 Gift Shop and Cafeteria 623000 30188 30188 0 0 Interest and Rebilling 623000 4403 4403 0 0 36823 36823 0 0 71414 24687209 24373611 0 255547 X 13798818 13147408 651410 220049 207797 12252 1291815 1191296 100519 1032919 983322 49597 15879 15879 23665 23665 1347630 1346371 1259 3052 3052 365492 280231 85261 255699 27589 228110 304110 304110 4054 454 3600 171875 171875 0 1055194 1055194 983480 983480 Corporate Allocation 2181548 139743 2041805 Health Facility Assessment 1040616 500 1040116 Medical Supplies 894627 894627 0 Food and dietary Supplies 876260 868958 7302 639647 580641 59006 26506429 19973047 6533382 0 2769926 1406109 2663146 2374511 150185 146274 141587 162367 29639497 17828927 11944470 11810570 9570674 9636302 21086 11451 27261074 25547584 2566069 3020399 1371492 863666 4746830 3944150 21086 11451 557540 1346044 9263017 9185710 X 17998057 16361874 0 0 17998057 16361874 27261074 25547584 -1819220 183037 0 0 0 0 X 0 1 1 1 1 X 1137880 2450314 406048 61076 58051 4113369 20682923 20929894 21812280 24722186 24373611 112520894 21220 22291 24251 35427 30188 133377 0 0 0 0 21842023 23402499 22242579 24818689 24461850 116767640 0 0 0 0 0 0 116767640 41537 51360 62645 114407 180041 449990 0 0 41537 51360 62645 114407 180041 449990 21883560 23453859 22305224 24933096 24641891 117217630 0.99616 0.99719 0.00384 0.00281 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 354411 354411 0 23982793 13564934 10417859 0 0 0 0 0 5302293 4263993 1038300 0 0 0 0 11810570 0 Dues from Affiliates 873502 Estimated Amount Due from Third Party 472542 1346044 X 24870246 183037 0 0 0 183037 24687209 0 0 0 24687209 26506429 0 0 0 0 0 26506429 0 0 0 26506429 Schedule D, Part IV, Line 2b Resident Funds that are deposited with the Organization are held, safeguarded, managed and accounted for by the organization. Schedule D, Part V, Line 4 Niagara Lutheran Health Foundation, Inc., the Organization's related party, holds endowment funds for the benefit of the Organization and its related organizations. The uses of the endowment funds are reported on the related parties IRS Form 990 and are used based on the intention of the donor. Schedule D, Part X, Line 2 The entities comprising the Organization are all not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code (the Code), and accordingly, are exempt from Federal Income Taxes on related Income Pursuant to Section 501 (a) of the Code. Accordingly, no provision for income taxes has been reflected in the accompanying consolidated financial statements. The Organization accounts for uncertain tax positions in accordance with US GAAP, which requires the recognition and measurement of uncertain tax positions that the Organization has taken or expects to take in the Organization's tax returns. X X X X 0 0 0 0 0 0 0 0 0 Christopher E Koenig President/CEO 0 340290 0 45000 0 0 0 4872 0 18776 0 408938 0 0 Steven Chizuk Chief Financial Officer 0 213177 0 11966 0 0 0 3513 0 18788 0 247444 0 0 Shane Setlock Administrator 143980 0 4360 0 0 0 2148 0 900 0 151388 0 0 0 Form 990, Part VI, Section A, Line 6 Niagara Lutheran Health System Inc is the sole member for the Organization and elects the Board of Directors. Form 990, Part VI, Section A, Line 7a The Organization's sole member is Niagara Lutheran Health System, Inc. The Organization's sole member elects the Board of Directors. Form 990, Part VI, Section B, Line 11b The process to review the form 990 is as follows: - The 990 is prepared by the Finance Department. The final Form 990 is then reviewed by the Finance Committee of the Board of Directors - A copy of the Form 990 is provided to all board members prior to filing. Form 990, Part VI, Section B, Line 12c The conflict of interest policy is reviewed annually with the board of directors. Questionnaires are filled out by the board and key personnel and reviewed by the corporate compliance officer on an annual basis. If any conflicts of interest or related matters arise as a result of the review, the corporate compliance officer will address with the board of directors. Form 990, Part VI, Section B, Line 15 Compensation of the officers and other key employees of the Organization (who are paid through Niagara Lutheran Health System, Inc. the sole member) is approved by the executive committee of the board of directors. The process for determining includes a review by the executive committee of the board of directors and the personnel committee of the board of directors. The review includes information from the Form 990 of other organizations and compensation surveys conducted from independent sources. Form 990, Part VI, Section C, Line 19 The Organization does not make available to the public its governing documents, conflict of interest policy, and Financial Statements. Form 990, Part IX, Line 11g Other fees for services include staffing agency fees for LPNs and CNAs, and other physician fees. Lutheran Church Home of Buffalo Inc 5959 Broadway Street Lancaster NY 140869523 160763163 To provide housing, meals, and other necessities for elderly residents of the home NY 501(c)3 10 Niagara Lutheran Health System Inc 0 Greenfield Manor Inc 5959 Broadway Street Lancaster NY 140869523 161564089 Senior Independent Living Facility NY 501(c)3 10 Niagara Lutheran Health System 0 Lutheran Church Home at Greenfield Inc dba Greenfield Court 5959 Broadway Street Lancaster NY 140869523 161579391 Maintain and operate an enriched housing facility in Lancaster New York NY 501(c)3 10 Niagara Lutheran Health System Inc 0 Niagara Lutheran Health System Inc 5959 Broadway Street Lancaster NY 140869523 161501206 The Organization provides a centralized administrative and afinancial service to related NFP Orgs NY 501(c)3 12b N/A 0 Niagara Lutheran Health Foundation Inc 5959 Broadway Street Lancaster NY 140869523 161315868 Fundraising on behalf of affiliated not for profit Organizations NY 501(c)3 12a Niagara Lutheran Health System Inc 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 0 0