2024-09-27T09:09:50-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2023-01-01 222919029 HARROGATE INC HARR 7329057070 400 LOCUST STREET LAKEWOOD NJ 08701 EDWIN J O'MALLEY JR PRESIDENT 7329057070 2024-09-13 1 1 KERRI N BOGDA CPA P00760402 7177404863 2024-09-05 2023 2024-10-15 13:58:12Z EDWIN J O'MALLEY JR 400 LOCUST STREET LAKEWOOD NJ 08701 21722074 0 X HARROGATE-LIFECARE.ORG X 1982 NJ HARROGATE IS COMMITTED TO DELIVERING THE HIGHEST QUALITY CARE LIFESTYLE FOR SENIORS. 5 1 281 2 0 0 803982 198905 17877975 20049175 -263616 -127355 116350 125046 18534691 20245771 0 0 0 0 9693478 10771314 0 0 0 10418257 11189619 20111735 21960933 -1577044 -1715162 33167221 32190645 50276900 51095541 -17109679 -18904896 X HARROGATE IS A CONTINUING RETIREMENT COMMUNITY COMMITTED TO DELIVERING THE HIGHEST QUALITY CARE LIFESTYLE FOR SENIORS. OUR DEDICATION TO EXCELLENCE IS EVIDENT BY OUR BELIEF IN PROVIDING CHOICE, INDEPENDENCE AND VALUE, WHILE CREATING MEANINGFUL RELATIONSHIPS AND EXPERIENCES BETWEEN RESIDENTS, FAMILIES AND STAFF. 0 0 17643341 0 20049175 THE ORGANIZATION PROVIDES INDEPENDENT LIVING HOUSING TO SENIORS AGE 62 AND ABOVE. OUR COMMUNITY HAS 250 APARTMENTS AVAILABLE. IN 2023, THE AVERAGE OCCUPANCY WAS 185 OR 74%. ALSO IN 2023, WE PROVIDED 99,275 MEALS TO INDEPENDENT LIVING RESIDENTS, WE OFFERED AN AVERAGE OF 25 FITNESS CLASSES A WEEK, AND HAVE WEEKLY BUS TRIPS FOR CULTURAL AND ENTERTAINMENT ACTIVITIES FOR OUR RESIDENTS. WE SUPPORT SEVERAL CLUBS AT THE COMMUNITY INCLUDING CHORUS, ART CLASSES, BOOK CLUBS AND VARIOUS CARD AND GAME CLUBS.WE ALSO HAVE A 68 BED SKILLED NURSING CARE UNIT WHICH PROVIDES MAINTENANCE AND MEDICAL ASSISTANCE FOR RESIDENTS. IN 2023, THE AVERAGE OCCUPANCY WAS 56 BEDS OR 82%. THE AVERAGE NURSING HOURS PER PATIENT DAY WAS 3.21 IN 2023. WE PROVIDED 61,503 MEALS TO OUR SKILLED NURSING RESIDENTS AS WELL AS PROVIDING THERAPY AND ACTIVITIES. 17643341 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 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 0 0 0 0 1 76 0 281 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 1 0 NJ X MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 7329057070 400 LOCUST STREET LAKEWOOD NJ 08701 WILLIAM SLIVKA EXEC. VICE PRESIDENT/TREASURER 10.00 X X 20000 0 0 ROBERT ROMAN SECRETARY 10.00 X X 20000 0 0 PETER J WRIGHT ASST. SECRETARY 10.00 X X 20000 0 0 EDWIN J O'MALLEY PRESIDENT 20.00 X X 20000 0 0 JOSEPH KAMSAR TRUSTEE 5.00 X 0 0 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 40.00 X 223860 0 3182 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 40.00 X 196550 0 32832 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 40.00 X 172886 0 14476 MARIA TERESITA LEGISLADOR RN SUPERVISOR 40.00 X 107518 0 9659 JODIE MEDHAUG LIFE CARE CONSULTANT 40.00 X 139145 0 15905 LISA BROSNAN DIRECTOR OF NURSING 40.00 X 153709 0 13545 KATHLEEN HANSEN HUMAN RESOURCES DIRECTOR 40.00 X 118783 0 22896 KEENAN MASTERSON DIRECTOR OF FOOD SERVICE 40.00 X 114257 0 9877 1306708 0 122372 9 0 1 0 AJ RYAN 176 WESTBROOK DRIVE TOMS RIVER NJ 08757 GENERAL CONTRACTOR 1582928 LIFE CARE COMPANIES 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 CONSULTING 804926 QUALITY CARE REHAB 8477 S SUNCOAST BLFC HOMOSASSA FL 34446 THERAPY SERVICES 774813 ARROW ELECTRIC 316 RAILROAD AVE BAYVILLE NJ 08721 ELECTRICAL MAINTENANCE 422080 POINT B COMMUNICATION 600 WEST FULTON STREET SUITE 710 CHICAGO IL 60661 MARKETING 196992 6 198905 198905 INDEPENDENT LIVING 624100 11488730 11488730 HEALTH CENTER 623990 6515316 6515316 DEFERRED APPLICATION & ENTRANCE F 621610 2045129 2045129 20049175 124332 124332 23123 5699 17424 17424 17424 1181739 1194567 238859 -12828 -238859 -251687 -251687 47289 37178 10111 10111 REIMBURSEMENTS 900099 31497 31497 CATERING INCOME 900099 16655 16655 VENDOR DISCOUNTS 900099 14450 14450 34909 34909 97511 20245771 20049175 0 -2309 723786 598064 125722 8010224 6618843 1391381 53354 40370 12984 966184 807415 158769 1017766 849362 168404 703693 154420 549273 31246 31246 72100 72100 701 701 23074 23074 634848 250767 384081 470498 470498 603540 361185 242355 58035 58035 1670941 1587109 83832 7487 6733 754 26160 4427 21733 660038 627036 33002 2753944 2616247 137697 245334 233067 12267 PROG. ACTIV./SUPPLIES 1194305 1194305 FOOD SUPPLIES 1169537 1169537 REPAIRS & MAINTENANCE 389365 376496 12869 BAD DEBT EXPENSE 200139 200139 274634 147958 126676 21960933 17643341 4317592 0 155920 235128 2520187 633873 1696379 1660031 45186 45186 317379 288042 69967054 45921916 23593726 24045138 3199709 3761204 1638735 1522043 33167221 32190645 1418743 2221075 10031789 9440890 9404688 10153980 29421680 29279596 50276900 51095541 X -18651234 -20097551 1541555 1192655 -17109679 -18904896 33167221 32190645 X -1715162 139701 -219756 X 0 1 X 1 0 X 23330 683755 1733399 803982 198905 3443371 17341504 18101419 18171449 17877975 20049175 91541522 44349 47289 91638 17364834 18785174 19904848 18726306 20295369 95076531 100000 100000 766686 170000 1136686 0 100000 100000 766686 170000 1136686 93939845 188763 180076 185040 139150 147455 840484 188763 180076 185040 139150 147455 840484 27312 7128 7980 87737 97511 227668 17580909 18972378 20097868 18953193 20540335 96144683 0.97710 0.97790 0.00870 0.00990 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2019 AMOUNT: $ 27,312. 2020 AMOUNT: $ 7,128. 2022 AMOUNT: $ 2,663. 2023 AMOUNT: $ 396. FINANCE CHARGES - 2021 AMOUNT: $ 7,980. VENDOR DISCOUNTS - 2022 AMOUNT: $ 139. 2023 AMOUNT: $ 14,450. REFUNDS - 2022 AMOUNT: $ 20,367. REIMBURSEMENTS - 2022 AMOUNT: $ 3,454. 2023 AMOUNT: $ 15,365. GUEST MEALS - 2022 AMOUNT: $ 5,435. 2023 AMOUNT: $ 9,274. CATERING INCOME - 2022 AMOUNT: $ 22,430. 2023 AMOUNT: $ 16,655. FLEA MARKET - 2022 AMOUNT: $ 4,436. 2023 AMOUNT: $ 7,267. COFFEE SHOP - 2022 AMOUNT: $ 11,675. 2023 AMOUNT: $ 8,472. RENOVATION UPCHARGES - 2022 AMOUNT: $ 17,138. 2023 AMOUNT: $ 16,132. PET FEE - 2023 AMOUNT: $ 1,000. INCENTIVES - 2023 AMOUNT: $ 8,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 701 701 0 PART II-B, LINE 1: HARROGATE, INC. PAYS DUES TO LEADINGAGE NJ. A PORTION OF THE DUES PAID TO THIS ORGANIZATION IS ALLOCABLE TO LOBBYING EXPENSES. THE TOTAL AMOUNT OF DUES PAID BY HARROGATE, INC. THAT IS ALLOCABLE TO LOBBYING IS $701. 955408 128048 283343 1421 798692 1057761 -75258 25377 1718 955408 1505698 155544 601174 2307 1057761 1436982 860 90152 22296 1505698 1235035 228171 26224 1436982 0.08000 0.78000 0.14000 0 0 2074852 2074852 57980951 38531315 19449636 5762172 4546903 1215269 4149079 2843698 1305381 24045138 REFUNDABLE FEES 28983953 DEFERRED COMPENSATION 276842 DEFERRED GIFT ANNUITY PLAN 18801 29279596 X 20148341 139701 -242830 -103129 20251470 -5699 -5699 20245771 21943558 5699 5699 21937859 23074 23074 21960933 PART V, LINE 4: THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS INCLUDES CAPITAL REPLACEMENT PROJECTS, EMPLOYEE SCHOLARSHIPS AND FINANCIAL HARDSHIP ASSISTANCE. PART X, LINE 2: THE CORPORATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO CALENDAR YEAR 2020 ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THERE WERE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. THE CORPORATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO TAX MATTERS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP -218,204. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,552. INVESTMENT FEES -23,074. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -5,699. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 5,699. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 23,074. X X X 0 0 0 0 0 0 0 1 0 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 181175 0 15375 0 0 0 2818 0 30014 0 229382 0 0 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 208485 0 15375 0 0 0 3058 0 124 0 227042 0 0 0 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 157511 0 15375 0 0 0 2336 0 12140 0 187362 0 0 0 LISA BROSNAN DIRECTOR OF NURSING 132709 0 21000 0 0 0 1975 0 11570 0 167254 0 0 0 JODIE MEDHAUG LIFE CARE CONSULTANT 63827 0 75318 0 0 0 1030 0 14875 0 155050 0 0 0 PART I, LINE 7 EMPLOYEES ARE PAID BONUSES BASED UPON OBTAINING SPECIFIC GOALS THAT ARE ESTABLISHED BY THEIR SUPERVISOR. BONUSES CAN ALSO BE PAID WHEN A SUPERVISOR INDICATES THAT AN EMPLOYEE'S PERFORMANCE MERITS RECOGNITION. ALL BONUSES ARE APPROVED BY THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCIAL SERVICES. LIFE CARE CONSULTANTS AND CERTAIN OTHER EMPLOYEES RECEIVE COMMISSIONS BASED ON SALES PERFORMANCE. COMMISSIONS ARE PAID IN ACCORDANCE WITH AN APPROVED GOALS AND COMMISSION PLAN EACH YEAR. THE ASSOCIATE EXECUTIVE DIRECTOR CALCULATES MONTHLY COMMISSIONS WHICH ARE APPROVED BY THE DIRECTOR OF FINANCIAL SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS INITIALLY REVIEWED BY THE DIRECTOR OF FINANCIAL SERVICES. ONCE THE DIRECTOR OF FINANCIAL SERVICES REVIEWS THE FORM IT IS PROVIDED TO THE EXECUTIVE DIRECTOR, ASSOCIATE EXECUTIVE DIRECTOR AND THE HC ADMNISTRATOR. FINALLY, A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY, MADE UP OF FIVE TRUSTEES, FOR REVIEW AND APPROVAL BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 15 HARROGATE'S DIRECTOR OF HUMAN RESOURCES OBTAINS THE ANNUAL "CCRC SALARY AND BENEFITS REPORT" WHICH IS PUBLISHED BY THE HOSPITAL AND HEALTH CARE COMPENSATION SERVICE AND ENDORSED BY LEADING AGE. THIS REPORT IS USED AS A GUIDE FOR DETERMINING SALARY RANGES FOR ALL LEVELS OF STAFFING. THE BOARD OF TRUSTEES APPROVES THE ANNUAL COMPENSATION FOR THE EXECUTIVE DIRECTOR WHICH IS RECORDED IN THE BOARD MINUTES. SALARIES FOR OTHER KEY EMPLOYEES ARE APPROVED BY THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCIAL SERVICES. THE BOARD OF TRUSTEES APPROVES THE BUDGET ON AN ANNUAL BASIS. TRUSTEES ARE COMPENSATED FOR THEIR SERVICES BASED UPON RATES SET BY THE BOARD ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS (THOSE INCLUDED ON FORM 1023), AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP -218,204. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,552.