2024-05-13T17:18:28-05:00 2023-06-30 PwC US Tax LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2022-07-01 237310662 THE HIGHLAND FOUNDATION INC % SCOTT POSSEE HIGH 5852751792 1000 SOUTH AVENUE ROCHESTER NY 146202733 CARRIE FULLER SPENCER CFO 5852753033 2024-05-13 true CARRIE FULLER SPENCER 999009999 ANTONIO C RUSSO P00858539 2673303000 2024-05-07 2 2022 2023-04-26 12:10:37Z CARRIE FULLER SPENCER CFO 1000 SOUTH AVENUE ROCHESTER NY 146202733 1798541 false X N/A X 1972 NY THE PROVISION OF FUNDRAISING ACTIVITIES AND EVENTS FOR THE BENEFIT OF HIGHLAND HOSPITAL OF ROCHESTER AND OTHER AFFILIATES OF STRONG PARTNERS HEALTH SYSTEM, INC. 20 19 0 0 0 0 1349714 1198839 0 0 791361 463872 -158171 -133715 1982904 1528996 679814 854545 0 0 0 0 0 0 54570 710905 756038 1390719 1610583 592185 -81587 17047967 17357158 510200 486014 16537767 16871144 THE PROVISION OF FUNDRAISING ACTIVITIES AND EVENTS FOR THE EXCLUSIVE SUPPORT AND BENEFIT OF HIGHLAND HOSPITAL OF ROCHESTER AND OTHER AFFILIATES OF STRONG PARTNERS HEALTH SYSTEM, INC. false false 1187999 854545 0 THE FOUNDATION CONDUCTS FUNDRAISING ACIVITIES AND EVENTS FOR THE EXCLUSIVE SUPPORT AND BENEFIT OF STRONG PARTNERS HEALTH SYSTEM, INC. AND ITS AFFILIATES. EXAMPLES OF ACTIVITIES CONDUCTED DURING FY2023 INCLUDE THE HIGHLAND HOSPITAL GOLF TOURNAMENT AND GALA. 1187653 true true false false false false false false false true false true false false true false false true false false false false false false true false false true false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false true true false false false false false false X 20 19 false false false false true true true true true false false true true true true true true true true false NY X SCOTT POSSEE 5857855174 1000 SOUTH AVENUE ROCHESTER NY 146202733 X STEVEN I GOLDSTEIN PRESIDENT & CEO 1.0 71.0 X X 0 3306548 209673 CAROLYN PARR EXECUTIVE DIRECTOR-THRU 3/2023 40.0 0.0 X 0 122243 16087 MONICA H BAUER BOARD MEMBER 1.0 0.0 X 0 0 0 DANA R CONSLER BOARD MEMBER 1.0 0.0 X 0 0 0 MARK A EIDLIN VICE CHAIR OF ENGAGEMENT 1.0 0.0 X X 0 0 0 DAVE HENION TREASURER 1.0 0.0 X X 0 0 0 DOUG JERUM VICE CHAIR OF PRIORITIES 1.0 0.0 X X 0 0 0 DR NICHOLAS E NICOSIA CHAIRPERSON-THRU 8/22 1.0 0.0 X X 0 0 0 DIANE M SIMON BOARD MEMBER 1.0 0.0 X 0 0 0 GINA TERESI VICE CHAIR 1.0 0.0 X X 0 0 0 MICHAEL C WATERS SECRETARY-THRU 11/2022 1.0 0.0 X X 0 0 0 DR SETH ZEIDMAN BOARD MEMBER 1.0 0.0 X 0 0 0 ELEANOR M RUSLING BOARD MEMBER 1.0 0.0 X 0 0 0 RITA FRELING BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN R LEFROIS BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT MANN BOARD MEMBER 1.0 0.0 X 0 0 0 PETER T CLEMENT BOARD MEMBER 1.0 0.0 X 0 0 0 DOMINICK K PULLANO BOARD MEMBER 1.0 0.0 X 0 0 0 LAURA HUMPHREY BOARD MEMBER 1.0 0.0 X 0 0 0 TAMMY STRASSBURG BOARD MEMBER 1.0 0.0 X 0 0 0 MAIYA GREENFIELD BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW MELONI BOARD MEMBER 1.0 0.0 X 0 0 0 DR RAYMOND MAYEWSKI BOARD MEMBER 1.0 0.0 X 0 0 0 VALARIE DONNELLY EXECUTIVE DIRECTOR-AS OF 3/23 40.0 0.0 X 0 0 0 0 3428791 225760 0 false true false 0 X 310435 888404 1198839 0 158570 158570 0 0 0 0 0 305302 305302 305302 305302 135830 310435 269545 -133715 -133715 0 0 0 0 0 0 0 1528996 330157 854545 854545 0 0 0 0 0 0 0 0 0 0 0 0 0 0 26975 0 26975 0 0 0 6052 4539 0 1513 0 0 0 2307 2307 0 0 0 5166 0 0 5166 0 0 0 0 FUND EXPENDITURES 296577 296577 0 0 CONTRACTED SERVICES 245337 0 245337 0 URMC 132919 23925 95702 13292 PROFESSIONAL FEES 40705 6106 0 34599 1610583 1187999 368014 54570 X 902904 3341567 91703 100355 412906 366715 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13533084 11331181 1771924 1929818 0 0 0 0 335446 287522 17047967 17357158 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 510200 486014 510200 486014 X 3273675 3321764 13264092 13549380 16537767 16871144 17047967 17357158 -81587 414964 X false true X true false X X X 4 HIGHLAND HOSPITAL OF ROCHESTER 160743037 3 true 854199 0 THE HIGHLANDS LIVING CENTER INC 223240227 10 true 0 0 THE MEADOWS AT WESTFALL INC 161502303 10 false 0 0 HIGHLAND COMMUNITY DEVELOPMENT CORP 223154715 10 false 0 0 4 854199 0 2073251 1352384 1993998 1583852 1111315 8114800 0 0 2073251 1352384 1993998 1583852 1111315 8114800 1738554 6376246 283805 283188 289182 179400 158570 1194145 0 0 9308945 0.68496 0.63143 X false false false false false false false false false false false false false false false true true FORM 990, SCHEDULE A, PART II, LINE 1 GIFTS, GRANTS AND CONTRIBUTIONS RECEIVED TOTAL CONTRIBUTIONS RECEIVED REPORTED ON SCHEDULE A, PART II, LINE 1 MAY DIFFER FROM THE AMOUNT REPORTED AS CONTRIBUTIONS ON FORM 990, PART VIII, LINE 1 DUE TO ACCRUAL VS. CASH BASIS ADJUSTMENTS BEING MADE TO PLEDGES THAT ARE RECORDED AS CONTRIBUTIONS ON FORM 990, PART VIII, LINE 1. -------------------- FORM 990, SCHEDULE A, PART IV, SECTION A, LINE 1 SUPPORTED ORGANIZATIONS NOT LISTED BY NAME THE FOUNDATION SUPPORTS SEVERAL ORGANIZATIONS THAT ARE LISTED BY NAME IN ITS CERTIFICATE OF INCORPORATION, AND SEVERAL THAT ARE DESIGNATED BY CLASS. THE CERTIFICATE OF INCORPORATION SPECIFIES THAT THE FOUNDATION SUPPORTS HIGHLAND HOSPITAL OF ROCHESTER, THE HIGHLANDS LIVING CENTER, INC. AND "OTHER ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3) AND SECTION 509(A)(1) AND 509(A)(2) WHERE THE SOLE MEMBER IS STRONG PARTNERS HEALTH SYSTEM, INC." THESE OTHER ORGANIZATIONS, WHICH ARE THUS SUPPORTED BY THE FOUNDATION, ARE THE MEADOWS AT WESTFALL, INC. D/B/A HIGHLANDS AT BRIGHTON, AND HIGHLAND COMMUNITY DEVELOPMENT CORPORATION D/B/A HIGHLANDS AT PITTSFORD. -------------------- FORM 990, SCHEDULE A, PART IV, SECTION B, LINE 2 ORGANIZATIONS BENEFITED OTHER THAN SUPPORTED ORGANIZATIONS THE FOUNDATION IS CONTROLLED BY ONE OF ITS SUPPORTED ORGANIZATIONS, HIGHLAND HOSPITAL OF ROCHESTER. HOWEVER, THE FOUNDATION ALSO SUPPORTS TWO LONG TERM CARE FACILITIES, THE HIGHLANDS LIVING CENTER AND THE MEADOWS AT WESTFALL, INC. D/B/A HIGHLANDS AT BRIGHTON, AND A SENIOR LIVING/ASSISTED LIVING FACILITY, HIGHLAND COMMUNITY DEVELOPMENT CORPORATION D/B/A HIGHLANDS AT PITTSFORD, ALL OF WHICH ARE PART OF THE SAME INTEGRATED HEALTH CARE DELIVERY SYSTEM. -------------------- RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3510041 54158 198881 0 0 0 3763080 3845818 36531 -367308 0 5000 0 3510041 3398227 300 447291 0 0 0 3845818 3413941 25229 -40943 0 0 0 3398227 3443290 100 -29449 0 0 0 3413941 0.00000 1.00000 0.00000 true true true INVESTMENTS HELD IN PERPETUITY 1929818 F 1929818 0 DUE TO HIGHLAND HOSPITAL 486014 486014 FORM 990, SCHEDULE D, PART V, LINE 4 DESCRIPTION OF THE INTENDED USE OF ENDOWMENT FUNDS PERMANENTLY RESTRICTED NET ASSETS ARE HELD IN PERPETUITY. THE INCOME FROM SUCH ASSETS IS EXPENDABLE TO SUPPORT HEALTH CARE SERVICES. -------------------- HH GOLF 81920 55377 26543 0 0 0 0 0 34258 HH GALA 364345 255058 109287 0 0 0 0 0 235287 0 0 0 0 0 0 0 0 0 0 446265 310435 135830 0 0 0 0 0 269545 269545 -133715 true HIGHLAND HOSPITAL OF ROCHESTER 100O SOUTH AVENUE ROCHESTER NY 14620 160743037 501(C)(3) 854545 N/A N/A CHARITABLE PROGRAMS 1 0 FORM 990, SCHEDULE I, PART I, LINE 2 DESCRIPTION OF GRANT PROGRAMS THE HIGHLAND FOUNDATION (THE "FOUNDATION") PERFORMS FUNDRAISING ACTIVITIES AND EVENTS FOR THE EXCLUSIVE SUPPORT AND BENEFIT OF STRONG PARTNERS HEALTH SYSTEM, INC. AND ITS AFFILIATES. ALL GRANTS ARE MADE EXCLUSIVELY TO THE FOUNDATION'S AFFILIATES IN DIRECT SUPPORT OF THEIR CHARITABLE MISSIONS. false true false false false false false false false STEVEN I GOLDSTEIN PRESIDENT & CEO 0 1509252 0 0 0 1797296 0 188712 0 20961 0 3516221 0 1749057 FORM 990, SCHEDULE J, LINE 3 TOP MANAGEMENT COMPENSATION AS PROVIDED IN THE FORM 990, SCHEDULE J INSTRUCTIONS, SINCE THE ORGANIZATION RELIES ON A RELATED ORGANIZATION WHICH USES ONE OR MORE OF THE METHODS DESCRIBED IN LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION, THIS QUESTION HAS BEEN LEFT UNANSWERED. REFER TO SCHEDULE O, DESCRIPTION OF COMPENSATION REVIEW AND APPROVAL PROCESS. -------------------- FORM 990, SCHEDULE J, LINE 4B PARTICIPATION IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN CERTAIN OFFICERS AND DIRECTORS OF THE HIGHLAND FOUNDATION, INC. PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PROVIDED BY THE UNIVERSITY OF ROCHESTER, A RELATED IRC SECTION 501(C)(3) ORGANIZATION. THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED EMPLOYER-PAID AMOUNTS THAT ARE INCLUDED IN DEFERRED COMPENSATION: STEVEN I. GOLDSTEIN SERP PLAN $ 159,400 STEVEN I. GOLDSTEIN 457(F) PLAN $ 0 THE FOLLOWING INDIVIDUAL PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN AND RECEIVED EMPLOYER-PAID AMOUNTS THAT ARE INCLUDED IN OTHER REPORTABLE COMPENSATION: STEVEN I. GOLDSTEIN 457 (F) PLAN $1,701,400 THESE AMOUNTS REPRESENT EMPLOYEE DEFERRALS OF COMPENSATION, PLUS INVESTMENT EARNINGS, OVER SEVERAL YEARS THAT VESTED AND WERE PAID PURSUANT TO THE REQUIREMENTS OF THE PLAN. THE EMPLOYEE DEFERRALS WERE REPORTED AS DEFERRED COMPENSATION IN SCHEDULE J, PART II, COLUMN C IN PRIOR YEARS AND ARE ALSO REFLECTED IN SCHEDULE J, PART II, COLUMN (F). -------------------- FORM 990, PART VI, SECTION A, LINES 6, 7A & 7B MEMBERSHIP INFORMATION THE SOLE MEMBER OF THE HIGHLAND FOUNDATION, INC. ("HF") IS THE HIGHLAND HOSPITAL OF ROCHESTER ("HHR"). THE SOLE MEMBER OF HHR IS STRONG PARTNERS HEALTH SYSTEM, INC. ("SPHS"). HHR, ACTING THROUGH ITS BOARD OF DIRECTORS, HAS THE AUTHORITY TO ELECT THE GOVERNING BODY OF HF, AND CERTAIN DECISIONS OF THE HF BOARD ARE SUBJECT TO THE APPROVAL OF THE HHR BOARD. SUCH DECISIONS INCLUDE APPOINTMENT OF THE HF PRESIDENT AND CEO, AMENDMENT OF THE CERTIFICATE OF INCORPORATION AND BYLAWS, APPROVAL OF EXTRAORDINARY CORPORATE ACTIONS SUCH AS MERGER OR DISSOLUTION, AND APPROVAL OF CAPITAL AND OPERATING BUDGETS, STRATEGIC PLANS, AND INCURRENCE OF CERTAIN DEBT. -------------------- FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE FORM 990 OF THE HIGHLAND FOUNDATION, INC. ("HF") IS PREPARED BY FINANCE STAFF AND PROVIDED TO PWC US TAX LLP AND SENIOR MANAGEMENT FOR REVIEW PRIOR TO FILING. THE FORM 990 WAS PROVIDED TO HF'S BOARD OF DIRECTORS PRIOR TO FILING. -------------------- FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY DIRECTORS, COMMITTEE MEMBERS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE A CONFLICT OF INTEREST: (A) PRIOR TO VOTING ON OR OTHERWISE DISCHARGING THEIR DUTIES WITH RESPECT TO ANY MATTER INVOLVING THE CONFLICT WHICH COMES BEFORE THE BOARD OR ANY COMMITTEE; (B) PRIOR TO ENTERING INTO ANY CONTRACT OR TRANSACTION INVOLVING THE CONFLICT; (C) AS SOON AS POSSIBLE AFTER THE DIRECTOR, COMMITTEE MEMBER OR OFFICER LEARNS OF THE CONFLICT; AND (D) ON AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. THE FORM IS DISTRIBUTED ANNUALLY AND REQUIRES DISCLOSURE OF ALL CONFLICTS OF INTEREST, INCLUDING SPECIFIC INFORMATION CONCERNING THE TERMS OF ANY CONTRACT OR TRANSACTION WITH THE HIGHLAND FOUNDATION, INC.("HF") THAT INVOLVES A POTENTIAL CONFLICT OF INTEREST FOR THE INDIVIDUAL. THE FORMS ARE REVIEWED BY THE BOARD CHAIR AND LEGAL COUNSEL, AND CONFLICTS DISCLOSED ON THE FORMS OR ON AN AD HOC BASIS ARE REVIEWED BY A BOARD COMMITTEE. THE COMMITTEE CONSIDERS THE MATERIAL FACTS CONCERNING ANY PROPOSED CONTRACT OR TRANSACTION, INCLUDING THE PROCESS BY WHICH THE DECISION WAS MADE TO APPROVE OR RECOMMEND ENTERING INTO THE ARRANGEMENT ON THE TERMS PROPOSED, AND APPROVES SUCH CONTRACTS OR TRANSACTIONS ONLY IF THE TERMS ARE FAIR AND REASONABLE TO HF AND THE ARRANGEMENTS ARE CONSISTENT WITH THE BEST INTERESTS OF HF. -------------------- FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW AND APPROVAL WRITTEN SELF-EVALUATIONS AND PERFORMANCE EVALUATIONS FOR THE HIGHLAND FOUNDATION, INC.'S ("HF") OFFICERS ANNUALLY ARE REVIEWED BY THE COMMITTEE OF COMPLIANCE AND COMPENSATION OF THE UNIVERSITY OF ROCHESTER MEDICAL CENTER BOARD. THE COMMITTEE HAS AVAILABLE EVALUATIONS FROM THE CEO OF URMC HEALTH SYSTEM FOR THE CEO, AND FROM THE HF CEO FOR THE EXECUTIVE DIRECTOR. THE COMMITTEE REVIEWS AND APPROVES TOTAL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES AND CONSIDERS, IN ADDITION TO THE EVALUATIONS, THE SCOPE OF THE INDIVIDUAL'S JOB RESPONSIBILITIES, PREVIOUS COMPENSATION AND COMPARABLE COMPENSATION PAID TO PEOPLE WITH SIMILAR RESPONSIBILITIES AT COMPARABLE INSTITUTIONS. THE COMPARABLE INFORMATION IS PROVIDED BY AN INDEPENDENT CONSULTANT AND IS BASED ON LOCAL, REGIONAL AND NATIONAL COMPENSATION SURVEYS. -------------------- FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS THE HIGHLAND FOUNDATION, INC.'S ("HF") FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST. HF'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE NOT ROUTINELY MADE AVAILABLE TO THE PUBLIC. -------------------- FORM 990, PART VII, SECTION A, AND FORM 990, PART IX COMPENSATION INFORMATION THE PRESIDENT AND EXECUTIVE DIRECTOR OF THE HIGHLAND FOUNDATION, INC. RECEIVE COMPENSATION FROM THE UNIVERSITY OF ROCHESTER, A RELATED IRC SECTION 501(C)(3) ORGANIZATION. A PORTION OF THE SALARY EXPENSES OF THESE INDIVIDUALS IS ALLOCATED TO THE HIGHLAND FOUNDATION, INC. AND IS REPORTED AS "CONTRACTED SERVICES" ON THE STATEMENT OF FUNCTIONAL EXPENSES. AN OFFICER OF THE HIGHLAND FOUNDATION, INC. DEVOTES TIME EACH WEEK TO OTHER RELATED ORGANIZATIONS. NONE OF THE BOARD MEMBERS OF THE HIGHLAND FOUNDATION ARE COMPENSATED FOR THEIR BOARD SERVICE. -------------------- FORM 990, PART VIII, LINE 7(II) GAIN/LOSS FROM SALE OF OTHER SECURITIES THE NET GAIN FROM SALE OF OTHER SECURITIES IS $305,302. TRANSACTIONS INCLUDED IN THIS AMOUNT ARE VOLUMINOUS. DETAILED SCHEDULES ARE ON FILE AT THE INSTITUTION AND ARE AVAILABLE UPON REQUEST. 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