2024-11-08T09:59:45+00:00 2023-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2023-01-01 133890611 Sterling Home Care Inc STER 9149258278 101 THEALL ROAD RYE NY 10580 ROBERT S DAVIS CFO AND TREASURER 9149258278 2024-11-08 true Aaron Shapiro P01333816 2128127000 2024-11-08 2023 2024-10-15 13:58:12Z OSBORN HOME CARE ROBERT S DAVIS 101 THEALL ROAD RYE NY 10580 22302046 false X WWW.OSBORNHOMECARE.ORG X 1996 NY TO PROVIDE HOME CARE SERVICES TO SENIORS UNDER A CONTINUOUS QUALITY IMPROVEMENT PROGRAM. 5 5 420 10 0 0 0 18337809 19712796 45623 157326 5550 18383432 19875672 0 0 15348599 17091886 0 0 2943278 3411138 18291877 20503024 91555 -627352 7029740 7092898 528099 1239094 6501641 5853804 STERLING HOME CARE PROVIDES HOME CARE SERVICES TO SENIOR CITIZENS UNDER A CONTINUOUS QUALITY IMPROVEMENT PROGRAM. false false 16372342 19712796 DURING THE YEAR STERLING HOME CARE SERVED 601 UNDUPLICATED CLIENTS AND PROVIDED 499,248 HOURS OF HOME HEALTH AID TO SENIOR CITIZENS. THESE SERVICES ARE PROVIDED UNDER A CONTINUOUS QUALITY IMPROVEMENT PROGRAM. CHARITY CARE NOT BILLED OR COLLECTED AT MARKET RATES WAS $750,349 IN 2023. THE ESTIMATED COST OF PROVIDING CHARITY CARE WAS $751,739 IN 2023. 16372342 true false false false false false false false false true false false false true false true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 6 0 420 false false false false false false false false false false false false false X 5 5 false false false false false true true true true false false true true true true true true true true false NY X ROBERT S DAVIS 9149258278 101 THEALL ROAD RYE NY 10580 THOMAS M SAUNDERS CHAIRMAN 2.0 2.0 X X 0 0 0 C RONALD MACKENZIE MD TRUSTEE 2.0 2.0 X 0 0 0 Dr ROMELLE MALONEY TRUSTEE 2.0 2.0 X 0 0 0 MARC KOSAK TRUSTEE 2.0 2.0 X 0 0 0 SUSAN MILLER TRUSTEE 2.0 4.0 X 0 0 0 MATTHEW ANDERSON PRESIDENT/CEO 12.0 25.5 X 200210 425447 69532 ROBERT S DAVIS CFO AND TREASURER 12.0 25.5 X 145662 309533 73030 MICHELE THOMAS EXECUTIVE VP OHC 37.5 0.0 X 307044 0 51962 RICHARD SGAGLIO VP MARKETING AND FUNDRAISING 12.0 25.5 X 70858 150572 26567 ESTHER LOWENSTEIN SUPERVISOR OF CLINICAL SERVICE 37.5 0.0 X 138930 0 6217 JACQUELINE BARNES HHA 89.1 0.0 X 105170 0 27542 PAMELA THOMAS CAMPUS HOME CARE NURSE 37.5 0.0 X 111811 0 58484 PEACE TACKIE CNA 94.6 0.0 X 112472 0 21198 1192157 885552 334532 7 false true false MIRIAM OSBORN MEMORIAL HOME ASSOCIATION 101 THEALL ROAD RYE NY 10580 MANAGEMENT SERVICE 2163617 1 0 HOME CARE SERICES - CLIENT FEES 621610 19712796 19712796 0 0 0 0 19712796 157635 157635 0 0 2426065 2426374 -309 0 -309 -309 OTHER INCOME 900099 5550 5550 0 0 0 0 5550 19875672 19712796 0 162876 829858 764726 65132 12550263 11561705 988558 548473 506484 41989 2160468 1995068 165400 1002824 926050 76774 2163617 2163617 1975 1975 78118 77868 250 0 315124 315124 386236 154886 231350 74198 74198 385555 385555 6315 6315 0 0 0 0 20503024 16372342 4130682 0 810834 1089701 2041789 2060559 0 0 0 0 8291 33999 90725 14556 54235 76169 3829396 3825911 0 0 285195 6559 7029740 7092898 121521 80219 0 0 406578 1158875 528099 1239094 X 6501641 5853804 6501641 5853804 7029740 7092898 -627352 -20485 0 X false true X true false X 0 19337896 19194137 18455442 18337809 19712796 95038080 0 0 0 19337896 19194137 18455442 18337809 19712796 95038080 0 0 0 0 0 0 0 0 2292525 3349554 2862629 8504708 0 0 2292525 3349554 2862629 8504708 86533372 70395 15111 741 45623 157635 289505 0 70395 15111 741 45623 157635 289505 0 0 0 0 0 5550 5550 19408291 19209248 18456183 18383432 19875981 95333135 0.9077 0.9384 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 5550.0, COLUMN F - 5550.0; 63047 7566 55481 27678 6990 20688 76169 DEFERRED COMPENSATION PAYABLE 865409 DUE TO THE OSBORN FOUNDATION 324 DUE TO MIRIAM OSBORN MEMORIAL HOME ASSOCIATION 293142 1158875 19853212 -20485 0 -20485 19873697 1975 0 1975 19875672 20501049 0 0 20501049 1975 0 1975 20503024 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X true false X X X X X X false true false false false false false true false MATTHEW ANDERSON PRESIDENT/CEO 160070 340148 32101 68216 8039 17083 4752 10098 17498 37184 222460 472729 0 0 ROBERT S DAVIS CFO AND TREASURER 117334 249335 18896 40154 9432 20044 4752 10098 18618 39562 169032 359193 0 0 MICHELE THOMAS EXECUTIVE VP OHC 292942 0 14102 0 0 0 13542 0 38420 0 359006 0 0 0 RICHARD SGAGLIO VP MARKETING AND FUNDRAISING 67100 142587 2568 5456 1190 2529 3073 6529 5429 11536 79360 168637 0 0 PAMELA THOMAS CAMPUS HOME CARE NURSE 111811 0 0 0 0 0 5446 0 53038 0 170295 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use MATTHEW G ANDERSON'S RESIDENCE IS FOR PERSONNAL USE, BUT UNDER IRS REGULATIONS IT IS NOT TAXABLE BECAUSE HE IS REQUIRED TO LIVE ON PREMISES. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation STERLING HOME CARE RELIED ON THE PROCESS OF MIRIAM OSBORN MEMORIAL HOME ASSOCIATION, A RELATED ORGANIZATION, FOR DETERMINING COMPENSATION OF OFFICERS. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan IN 2023, THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(B) PLAN: MATTHEW ANDERSON: $7,217 ROBERT S. DAVIS: $7,217 Schedule J, Part I, Line 7 Non-fixed payments THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES DETERMINES ALL BONUSES FOR THE OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES. WHEN CALCULATING THE BONUSES, THEY BASE IT ON INDIVIDUAL PERFORMANCE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE OSBORN NETWORK, INCORPORATED MAY ELECT ONE OR MORE TRUSTEES OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE OSBORN NETWORK, INCORPORATED MAY ELECT ONE OR MORE TRUSTEES OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 WAS REVIEWED BY THE CFO, THE CONTROLLER, THE DIRECTOR OF FINANCIAL REPORTING AND INTERNAL AUDIT, AND THE BOARD OF DIRECTORS PRIOR TO BEING SUBMITTED TO THE IRS. ANY ISSUES WITH THE 990 ARE PRESENTED TO THE CFO. THE AUDIT COMMITTEE MUST APPROVE ANY CHANGES. Form 990, Part VI, Line 12c Conflict of interest policy STERLING HOME CARE FOLLOWS THE CONFLICT OF INTEREST POLICY SET FORTH BY MIRIAM OSBORN MEMORIAL HOME ASSOCIATION, A RELATED ORGANIZATION. IF ANY CONFLICT OF INTEREST EXISTS, IT MUST BE DISCLOSED TO THE BOARD PRIOR TO IMPORTANT DECISION VOTES TAKEN. IF THE AUDIT COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST DOES EXIST, THE INDIVIDUAL ASSOCIATED WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS RELATING TO THAT CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE OSBORN CONTRACTED WITH SULLIVANCOTTER TO CONDUCT AN EXECUTIVE COMPENSATION STUDY AT YEAR END IN 2022. THE STUDY WAS COMPLETED IN EARLY 2023 AND WAS USED TO ASSESS EXECUTIVE COMPENSATION FOR THE NINE SENIOR MANAGERS OF THE ORGANIZATION Form 990, Part VI, Line 15b Process to establish compensation of other employees THE OSBORN'S COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES ESTABLISHES COMPENSATION, WHICH IS THEN SUBMITTED FOR REVIEW AND APPROVAL THE BOARD. TO DETERMINE COMPENSATION, THE COMPENSATION COMMITTEE UTILIZES AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, 990 OF OTHER ORGANIZATIONS, AND WRITTEN EMPLOYMENT CONTRACT. SALARIES WERE LAST REVIEWED IN 2023 AND PERFORMANCE EVALUATIONS ARE REVIEWED ON AN ANNUAL BASIS. Form 990, Part VI, Line 19 Required documents available to the public THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. MIRIAM OSBORN MEMORIAL HOME ASSOCIATION 101 THEALL ROAD RYE NY 10580 135562312 CCRC NY 501(c)(3) 10 OSBORN NTWRK false THE OSBORN NETWORK INCORPORATED 101 THEALL ROAD RYE NY 10580 463093940 SOLE MEMBER NY 501(c)(3) Type II NA false THE OSBORN FOUNDATION 101 THEALL ROAD RYE NY 10580 474600665 RAISE FUNDS NY 501(c)(3) Type I OSBORN NTWRK false false false false false false false false false false false true false true true true true true false false