2024-11-05T09:44:53-07:00 2023-12-31 990 2023-01-01 161579391 LUTHERAN CHURCH HOME AT GREENFIELD INC LUTH 7166840202 5959 Broadway Street Lancaster NY 140869523 Steven Chizuk Chief Financial Officer 7166840202 2024-11-05 1 2023 2024-10-15 13:58:12Z Greenfield Court Christopher Koenig 5959 Broadway Street Lanacster NY 14086 3386576 0 X www.niagaralutheran.org X 1999 NY Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. GreenField Court is designed to serve seniors who need some assistance with their daily activities. GreenField Court is an assisted living facility with 49 units. 11 10 50 10 0 0 205100 13615 2506003 2835560 -18736 8077 76701 70540 2769068 2927792 0 0 0 0 932624 814896 0 0 0 2075019 2460580 3007643 3275476 -238575 -347684 1874476 1605488 742330 787420 1132146 818068 Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. GreenField Court is designed to serve seniors who need some assistance with their daily activities. GreenField Court is an assisted living facility with 49 units. 0 0 2540936 0 2906100 Greenfield Court is designed to serve seniors who need some assistance with their daily activities. Greenfield Court is comprised of 49 one and two bedroom apartments. The apartments have kitchenettes with a refrigerator, microwave, cupboards, and sink, as well as private bathrooms with walk in showers. Scheduled courtesy transportation, restaurant style dining, and a staff whose primary purpose is to provide service second to none are part of the package. Additional community features include fitness/wellness center, ecumenical worship and pastoral care services, creative arts studio, social, cultural, educational and recreational programs, beauty salon and barber shop, private dining rooms, centrally located elevators, library and quiet seating areas, gazebo, pond and walking paths, computer center, and a country store and cafe. During 2023 we provided services to 47 residents (580 months). 0 0 0 2540936 1 1 0 0 0 0 0 0 1 1 1 0 0 0 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 0 0 0 1 3 0 1 50 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Steven Chizuk CFO 7166840202 5959 Broadway Street Lancaster NY 140869523 Christopher E Koenig President/CEO and Board Member 5 32.5 X X 0 372683 30908 Steven Chizuk Chief Financial Officer 5 32.5 X 0 213736 30947 Mr Kenneth Fuerst Board Member/Chairman 0.5 0.5 X X 0 0 0 Rev Michael Blackwell Board Member 0.5 0 X 0 0 0 Ms Candyce Ingwersen Board Member 0.5 0.5 X 0 0 0 Rev Thomas R Mason Board Member 0.5 0.5 X 0 0 0 Ms Sharon L McGuan Board Member 0.5 0.5 X 0 0 0 Rev Paul R Mertzlufft Board Member 0.5 2 X 0 0 0 Patricia Frascogna Board Member 0.5 0 X 0 0 0 Rev Carol Lankes Board Member/Vice Chair 5 3 X X 0 0 0 Cary Haller Board Member/Treasurer 0.5 3 X X 0 0 0 Mr Gerald C Saxe Board Member/Secretary 0.5 3 X X 0 0 0 0 586419 61855 0 0 1 0 0 13615 13615 Net Resident Service Revenue 623000 2835560 2835560 0 0 0 0 0 0 2835560 23949 0 0 23949 0 0 0 0 0 0 0 0 0 0 442912 0 458784 0 -15872 0 -15872 0 0 -15872 Cable 623000 25008 25008 0 0 Community Fee 623000 36000 36000 0 0 9532 9532 0 0 70540 2927792 2906100 0 8077 696327 695879 448 5765 5765 60201 59051 1150 52603 52569 34 3316 3316 29524 25492 4032 9488 133 9355 20357 20357 245151 232893 12258 59476 56502 2974 2825 2684 141 Shared Services 1769312 1310087 459225 0 Corporate Allocation 232928 24543 208385 0 Licenses and Taxes 56097 53102 2995 0 Purchases and Contracted Services 18142 15166 2976 0 13964 7070 6894 0 3275476 2540936 734540 0 885209 654301 0 0 7973 12648 0 0 0 0 7729 6198 766215 531221 280681 234994 656179 694546 36705 2801 1874476 1605488 32531 54289 1603 2913 708196 730218 742330 787420 X 1132146 818068 0 0 1132146 818068 1874476 1605488 -347684 33606 0 0 0 0 X X 0 1 X 1 0 X 17778 122366 206493 205100 13615 565352 2690269 2626939 2374743 2582704 2906100 13180755 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2708047 2749305 2581236 2787804 2919715 13746107 0 0 0 0 0 0 13746107 25265 19566 17450 20069 23949 106299 0 0 25265 19566 17450 20069 23949 106299 0 0 0 0 0 0 2733312 2768871 2598686 2807873 2943664 13852406 0.99233 0.99251 0.00767 0.00749 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 0 0 0 401718 271114 130604 0 0 0 0 0 364497 260107 104390 0 0 0 0 234994 0 Due to Affiliates 730218 730218 X Schedule D, Part IV, Line 2b Security Deposits are held by the Organization upon entrance into the facility as a tenant. These funds are refunded, less any applicable repair charges, when the tenant leaves the facility. 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 endowments 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 0 1 X X X 0 0 0 0 0 0 0 0 0 Christopher E Koenig President/CEO and Board Member 0 337658 0 35025 0 0 0 6600 0 24308 0 403591 0 0 Steven Chizuk Board Member/Chief Financial Officer 0 202913 0 10823 0 0 0 4459 0 26488 0 244683 0 0 Schedule J, Part I, Line 1a Social club dues are paid by the Organization in order to conduct certain board meetings, staff meetings and other health care meetings with similar organizations in the area. In addition, various fund raising events are held at the social club. The President CEO is in attendance at all meetings held at the social club. Schedule J, Part I, Line 1b Social club dues were approved by the executive committee of the Board of Directors and are included in the minutes of the meeting. No formal policy exists. Schedule J, Part II The Organization does not compensate for Board service. The salaries listed are for services provided as employees of the organization. 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 board of directors is supplied with a copy of the draft form IRS 990 and applicable schedules prior to being filed with time to review and ask questions to management. Any questions which arise as a result of the review by the board of directors are reviewed by management and changes are made as needed prior to filing. The draft form IRS 990 is also reviewed by independent accountants 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 XII, Line 2c The process for audit oversight and auditor selection has not changed from the prior year. Niagara Lutheran Development Inc dba Greenfield Health and Rehabilitation Center 5959 Broadway Street Lancaster NY 140869523 161502150 Skilled Nursing Facility NY 501(c)3 10 Niagara Lutheran Health System Inc 0 Lutheran Church Home of Buffalo Inc 5959 Broadway Street Lancaster NY 140869523 160763163 To provide housing, meals, and other necessities for the elderly residents of the home NY 501(c)3 10 Niagara Lutheran Health Sysem Inc 0 Greenfield Manor Inc 5959 Broadway Street Lancaster NY 14086 161564089 Senior Independent Living Facility 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 financial services to related NFP Orgs NY 501(c)3 12b N/A 0 Niagara Lutheran Health Foundation Inc 5959 Broadway Street Lancaster NY 140869523 161315868 Fund raising on behalf of affiliated not for profit Organizations NY 501(c)3 12a Niagara Lutheran Health System Inc 0 0 0 1 1 1 0 0 0 0 0 1 0 1 0 1 1 0 0 0 Schedule R, Part V, Line 1d The Organization has related party receivables and payables which result from day to day operations such as reimbursement of expenses paid by a related organization. Schedule R, Part V, Line 1e The Organization has related party receivables and payables which result from day to day operations such as reimbursement of expenses paid by a related organization. Schedule R, Part V, Line 1o The Organization shares employees with Greenfield Manor Inc and reimburses the related party for shared expenses. Schedule R, Part V, Line 1p The Organization reimburses its controlling organization for expenses which are paid on behalf of the Organization including workers compensation insurance, pension expense and other general and administrative expenses.