2024-11-05T09:56:13-07:00 2023-12-31 990 2023-01-01 161501206 NIAGARA LUTHERAN HEALTH SYSTEMS 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 Steven Chizuk 5959 Broadway Street Lancaster NY 14086 965395 0 X www.niagaralutheran.org X 1996 NY Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. The Organization provides a centralized administrative and financial service to related not-for-profit parties at a cost efficient amount. Its purpose is to coordinate and promote services for the elderly. The related parties include a skilled nursing facility, two assisted living facilities, an Independent housing facility for the elderly, outpatient therapy and a foundation that supports our overall mission. 16 15 32 15 0 0 313393 286841 339767 574803 315 16002 72962 87749 726437 965395 0 0 0 0 2219497 3025506 0 0 0 -216238 -2079787 2003259 945719 -1276822 19676 19718276 20689946 3156047 2152325 16562229 18537621 Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. 0 0 418289 0 662552 The Organization provides a centralized administrative and financial service to not-for-profit related parties at a cost efficient amount. Its purpose is to coordinate and promote services for the elderly. The related parties includes one skilled nursing facility including outpatient therapy, two assisted living facilities, an independent housing for the elderly, and a foundation that supports the overall mission. 0 0 0 418289 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 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 1 1 0 0 1 10 0 1 32 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 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 7.50 30.00 X X 372683 0 30908 Steven Chizuk Chief Financial Officer 7.50 30.00 X 213736 0 30947 Rev Paul R Mertzlufft Board Member/Chairman 0.50 2.00 X X 0 0 0 Rev Carol Lankes Board Member/Vice Chair 0.50 3.50 X X 0 0 0 Mr Cary Haller Board Member/Treasurer 0.50 3.00 X X 0 0 0 Mr Gerald C Saxe Board Member/Secretary 0.50 3.00 X X 0 0 0 C Michael Bader Board Member 0.50 0 X 0 0 0 Mr William M Boling Board Member 0.50 0 X 0 0 0 Mr Lawrence A Fenske Board Member 0.50 0.50 X 0 0 0 Mr Kenneth Fuerst Board Member 0.50 0.00 X 0 0 0 Mr Robert W Gromer Board Member 0.50 0 X 0 0 0 Ms Joanne Kaminski Board Member 0.50 0.00 X 0 0 0 Rev Rebecca Mentzer Board Member 0.50 0.00 X 0 0 0 Rev Lee M Miller II Board Member 0.50 0.00 X 0 0 0 Dr Richard Shick Board Member 0.50 0.00 X 0 0 0 Mr Edward Wright Board Member 0.50 0.00 X 0 0 0 Christopher Kempton Board Member 0.50 0.00 X 0 0 0 586419 0 61855 2 0 1 0 The Martin Group 620 Main Street Buffalo NY 14202 advertising 382013 1 0 0 0 672 286169 0 0 286841 SHared Services Revenue 561000 574803 574803 0 0 0 0 0 0 574803 16002 0 0 16002 0 0 0 0 0 0 0 0 70000 0 0 0 70000 0 70000 70000 0 0 0 0 0 Miscellaneous 561000 17749 17749 0 0 0 0 0 0 17749 965395 662552 0 16002 X 586419 586419 1585904 1129983 455921 32741 27503 5238 675298 659701 15597 145144 114491 30653 12005 12005 6923 6923 215061 215061 459621 459621 99869 99869 141187 141187 3732 3732 45284 45284 213851 213851 64266 62758 1508 Purchased and Contracted Services 63478 62329 1149 0 Bank Fees 48310 48310 0 0 Licenses and Taxes 30112 12748 17364 0 Utilities 14296 14296 0 0 -3497782 -3497782 0 0 945719 418289 527430 0 3237617 649931 0 0 0 0 0 0 0 0 0 0 0 0 0 0 128441 209088 6745180 2114692 4824710 4630488 11527508 15200439 19718276 20689946 751471 935329 1295306 1216996 1109270 0 3156047 2152325 X 14761378 17045608 1800851 1492013 16562229 18537621 19718276 20689946 X 19676 0 0 0 0 1955716 X X 0 1 X 1 0 X X 5 NIAGARA LUTHERAN HEALTH FOUNDATION INC 161315868 10 1 0 0 NIAGARA LUTHERAN DEVELOPMENT INC dba GREENFIELD HEALTH AND REHABILITATION CENTER 161502150 10 1 0 0 LUTHERAN CHURCH HOME AT GREENFIELD INC DBA GREENFIELD COURT 161579391 10 1 0 0 LUTHERAN CHURCH HOME OF BUFFALO INC 160763163 10 1 0 0 GREENFIELD MANOR INC 161564089 10 1 0 0 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 266991 266991 0 5287698 1139514 4148184 0 0 0 0 0 1190491 975178 215313 0 0 0 0 4630488 Interest in Net Assets of Niagara Lutheran Health Foundation 13261956 Due from Affiliates 1122971 Restricted Cash Held in Escrow 815512 15200439 0 0 X 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 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. X 0 1 X X X X 0 0 0 0 0 0 0 0 0 Christopher E Koenig President/CEO and Board Member 337658 0 35025 0 0 0 6600 0 24308 0 403591 0 0 0 Steven Chizuk Chief Financial Officer/Board Member 202913 0 10823 0 0 0 4459 0 26488 0 244683 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 Board Service. The salaries listed are for services provided as employees of the organization. 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 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 IX, Line 11g Includes service fees for Pastoral Care, Finance Consulting and Human Resources Consulting. Form 990, Part IX, Line 24e This is the home office allocation of expenses charged to the related organizations. Form 990, Part XI, Line 9 Amount represents change in interest in the Niagara Lutheran Health Foundation, Inc., a related party for $1,955,716. 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 Facilities NY 501(c)3 10 Niagara Lutheran Health System Inc 1 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 System Inc 1 Greenfield Manor Inc 5959 Broadway Street Lancaster NY 140869523 161564089 Senior Independent Living Facility NY 501(c)3 10 Niagara Lutheran Health System Inc 1 Lutheran Church Home at Greenfield Inc 5959 Broadway Street Lancaster NY 140869523 161579391 Maintain and operate an enriched housing facility in Lancaster New York NY 501(c)3 10 Niagara Lutheran Health System Inc 1 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 Niagara Lutheran Health Foundation Inc n 234016 Niagara Lutheran Development Inc dba Greenfield Health and Rehabilitation Center Inc p 3337413 Amount includes expenses paid for by the Organization using different methodology depending on the type of expense. The methodology used follows Medicare guidelines. Examples include direct method using actual expenses, percentage of time spent, revenue, and number of beds. Greenfield Manor Inc p 760132 Amount includes expenses paid for by the Organization using different methodology depending on the type of expense. The methodology used follows Medicare guidelines. Examples include direct method using actual expenses, percentage of time spent, revenue, and number of beds. Lutheran Church Home at Greenfield Inc p 285721 Amount includes expenses paid for by the Organization using different methodology depending on the type of expense. The methodology used follows Medicare guidelines. Examples include direct method using actual expenses, percentage of time spent, revenue, and number of beds. Niagara Lutheran Health Foundation Inc p 253828 Amount includes expenses paid for by the Organization using different methodology depending on the type of expense. The methodology used follows Medicare guidelines. Examples include direct method using actual expenses, percentage of time spent, revenue, and number of beds. Lutheran Church Home of Buffalo Inc p 476755 Amount includes expenses paid for by the Organization using different methodology depending on the type of expense. The methodology used follows Medicare guidelines. Examples include direct method using actual expenses, percentage of time spent, revenue, and number of beds. Niagara Lutheran Health Foundation Inc c 672 Operating contributions from the Organization's related party Niagara Lutheran Health Foundation. Schedule R, Part V, Line 1o Niagara Lutheran Health Foundation, Inc., employees are paid by Niagara Lutheran Health System, Inc. and all salary and benefit expenses related to the Foundation are allocated to Niagara Lutheran Health Foundation properly. Schedule R, Part V, Line 1q The Organization is reimbursed by all its related parties for expenses which are paid on behalf of the related parties including workers compensation insurance, pension expense, and other general and administrative expenses.