2024-11-05T10:01:10-07:00 2023-12-31 990 2023-01-01 161315868 NIAGARA LUTHERAN HOME FOUNDATION INC NIAG 7166840202 5959 Broadway Street Lancaster NY 140869523 Steven Chizuk Chief Financial Officer 7166840202 2024-11-05 1 2023 2024-10-15 13:58:12Z Christopher Koenig 5959 Broadway Street Lancaster NY 14086 3368212 0 X www.niagaralutheran.org X 1987 NY Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. The organization's primary activity is fund raising to improve the quality of life for the residents and the work environment for the caregivers of its related organizations. 28 26 0 26 0 0 1233374 854789 0 0 403201 386570 0 0 1636575 1241359 83046 664571 0 0 222768 234299 0 0 672981 505213 438682 811027 1337552 825548 -96193 20165448 22107161 86329 71875 20079119 22035286 Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. The organization's primary activity is fund raising to improve the quality of life for the residents and the work environment for the caregivers of its related organizations. 0 0 664571 664571 0 Raised funds to help improve the quality of life for the residents and the work environment for the caregivers of its related organizations by contributing towards the purchase of necessary equipment, programs, and furnishings and the expansion of related Organizations. 0 0 0 664571 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 28 26 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 annd Board Member 5.00 32.50 X X 0 372683 30908 Steven Chizuk Chief Financial Officer 5.00 32.50 X 0 213736 30947 Mr David E McMullen Dir of Development and Board Member 37.50 0 X 141819 0 26509 Mr Edward G Wright Board Member/Chairman 0.50 0 X X 0 0 0 Mr James M Sexton III Board Member/Secretary 0.50 0 X X 0 0 0 Todd Anderson Board Member 0.50 0 X 0 0 0 Mr John N Blair Board Member 0.50 0 X 0 0 0 Ms Janet Day Board Member 0.50 0 X 0 0 0 Ms Linda A Dobmeier Board Member 0.50 0 X 0 0 0 Mr Robert W Gromer Board Member 0.50 0 X 0 0 0 Mr Cary Haller Board Member 0.50 3.00 X 0 0 0 Roger Hoffman Board Member 0.50 0 X 0 0 0 Mark Johnson Board Member 0.50 0 X 0 0 0 Joanne Kaminski Board Member 0.50 0 X 0 0 0 Mr Gary P Kenline Board Member 0.50 0 X 0 0 0 Paul Kroll Board Member 0.50 0 X 0 0 0 Mary Ann Lauricella Board Member 0.50 0 X 0 0 0 Rev Paul R Mertzlufft Board Member 0.50 2.00 X 0 0 0 Rev Jeffrey D Nickel Board Member 0.50 0 X 0 0 0 Mr Matthew L O'Connor Board Member 0.50 0 X 0 0 0 Mr Richard C Paul Board Member 0.50 0 X 0 0 0 Mr Jay A Pohlman Board Member 0.50 0 X 0 0 0 Mr Gerald C Saxe Board Member 0.50 2.00 X 0 0 0 Dr Richard Schick Board Member 0.50 0 X 0 0 0 Mr Henry Semmelhack Board Member 0.50 0 X 0 0 0 Mr Michael Straeck Board Member 0.50 0 X 0 0 0 Mr George Walrich Board Member 0.50 0 X 0 0 0 Mr Kevin R Weber Board Member 0.50 0 X 0 0 0 Kimberly Whister Board Member 0.50 0 X 0 0 0 141819 586419 88364 1 0 1 0 0 0 0 0 0 0 854789 0 854789 0 463205 0 0 463205 0 0 0 0 0 0 0 0 0 0 2050218 0 2126853 0 -76635 0 -76635 0 0 -76635 0 0 1241359 0 0 386570 664571 664571 149623 0 0 149623 47283 0 0 47283 3862 0 0 3862 19046 0 0 19046 14485 0 0 14485 9770 0 0 9770 128466 0 0 128466 1935 0 0 1935 17454 0 0 17454 757 0 0 757 116 0 0 116 Corporate Allocation 253828 0 0 253828 Purchased and Contracted Services 16013 0 0 16013 Annual Leadership Event 10343 0 0 10343 1337552 664571 0 672981 2744836 2374312 8851 13333 60998 60778 336 220 17286954 19594825 124471 124471 20165448 22107161 12443 12285 73886 59590 86329 71875 X 18243256 20508266 1835863 1527020 20079119 22035286 20165448 22107161 -96193 2052360 0 0 0 0 X X 0 1 X 1 0 X X 5 NIAGARA LUTHERAN DEVELOPMENT INC dba GREENFIELD HEALTH AND REHABILITATION CENTER INC 161502150 10 1 14261 0 LUTHERAN CHURCH HOME AT GREENFIELD INC DBA GREENFIELD COURT 161579391 10 1 13615 0 GREENFIELD MANOR INC 161564089 10 1 600057 0 LUTHERAN CHURCH HOME OF BUFFALO INC 160763163 10 1 35965 0 NIAGARA LUTHERAN HEALTH SYSTEMS INC 161501206 10 1 672 0 5 664570 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 206007 0 0 0 0 0 206007 206007 0 0 0 0 0 206007 206007 0 0 0 0 0 206007 206007 0 0 0 0 0 206007 206007 0 0 0 0 0 206007 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60998 60778 220 0 0 0 0 220 0 Due to related parties 59590 59590 X Schedule D, Part V, Line 4 The Organization holds permanent endowments for the benefit of its related organizations. The uses of the endowments are based on the donors intent. There are four endowment funds held by the Organization. The first is in the amount of $35,007. The income from the endowment funds is used to support the operating and maintenance of a related Organization. The second is in the amount of $100,000. The income from this endowment is to be used for capital or operational expenses of a related Organization. The third is in the amount of $46,000. The income from this endowment is to be used for operations of a related Organization. The fourth is in the amount of $25,000. The income from this endowment shall be used for musical entertainment for the related organizations. Schedule D, Part X, Line 2 Income Taxes: 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. 1 Greenfield Health and Rehabilitation Center Inc 5959 Broadway Street Lancaster NY 140869523 161502150 501(c)(3) 14261 0 The purpose of this contribution was for resident activities, Dementia Program and chapel upgrades. Lutheran Church Home of Buffalo Inc 5959 Broadway Street Lancaster NY 140869523 160763163 501(c)(3) 35965 0 The purpose of this contribution was for a benevolent fund and resident activities. Greenfield Manor Inc 5959 Broadway Street Lancaster NY 140869523 161564089 501(c)(3) 600057 0 The purpose of this contribution was for a lobby and bistro renovation and a pond fountain. Lutheran Church Home at Greenfield Inc 5959 Broadway Street Lancaster NY 140869523 161579391 501(c)(3) 13615 The purpose of this contribution was for the benevolent fund for residents. 4 0 Schedule I, Part I, Line 2 The Organization contributes to its related parties based upon board approval or substantiation of expenses. X 0 1 X X X X 0 0 0 0 0 0 0 0 0 Christopher E Koenig President/CEO annd Board Member 0 337658 0 35025 0 0 0 6600 0 24308 0 403591 0 0 Steven Chizuk Chief Financial Officer/Board Member 0 202913 0 10823 0 0 0 4459 0 26488 0 244683 0 0 Mr David E McMullen Dir of Development and Board Member 137500 0 4319 0 0 0 2983 0 23526 0 168328 0 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 services. The salaries listed are for services provided as employees of the organization. The Organization reimburses a related organization for David McMullen's compensation. 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 Inc 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 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 Inc 0 Lutheran Church Home at Greenfield Inc dba Greenfield Court 5959 Broadway Street Lancaster NY 14086 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 financial service to related NFP Orgs NY 501(c)3 12b N/A 0 0 1 0 0 0 0 0 1 1 1 0 1 0 0 1 1 0 0 0