2024-11-05T09:48:43-07:00 2023-12-31 990 2023-01-01 161502150 NIAGARA LUTHERAN DEVELOPMENT 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 GREENFIELD HEALTH AND REHABILITATION CENTER Christopher Koenig 5959 Broadway Street Lanacster NY 14086 25278266 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 is a 1632 bed facility providing 24 hour skilled nursing and rehabilitation services. 8 7 554 17 0 0 406048 61076 21796418 24699398 3801 120147 40113 58215 22246380 24938836 0 0 0 0 12733569 14714398 0 0 0 9418009 11905181 22151578 26619579 94802 -1680743 27212680 27261074 7847443 9263017 19365237 17998057 Our mission is to provide for the physical, social and spiritual needs of the individuals we serve, in a Christian environment. The organization is a 162 bed facility providing 24 hour skilled nursing and rehabilitation services. 0 0 23446111 0 24722186 A 162 bed facility providing 24 hour skilled nursing care, rehabilitation services, specialized nutrition programs, home-style meals tailored to meet individual needs, activities programs, on site barber and beauty salon, case management, dental, optical and podiatry services, ecumenical worship and pastoral care services and 24 hour security at a reasonable cost to all of our residents. Approximately 62% of our residents receive government support (Medicare and Medicaid). During 2023, we provided services to 1,359 residents (1,059 inpatient and 300 outpatient) needing short term rehabilitation and or long term skilled nursing services. The facility is also used for block club meetings, seminars, blood drives and various other community activities such as local health fairs. (55,005 days) 0 0 0 23446111 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 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 30 0 1 554 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 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 32.50 X X 0 372683 30908 Steven Chizuk Chief Financial Officer 5 32.50 X 0 213736 30947 Rev Carol L Lankes Board Member/Chairman 0.5 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 Ms Candyce Ingwersen Board Member 0.5 0 X 0 0 0 Dr Michael Klein Board Member 0.5 0 X 0 0 0 Rev Paul R Mertzlufft Board Member 0.5 2 X 0 0 0 Dr Lonny Walter Board Member 0.5 0 X 0 0 0 0 586419 61855 0 0 1 0 Diversified Services LLC 2900 Delaware Avenue Kenmore NY 14217 Speech Therapy services 163393 1 0 0 0 14262 46814 0 0 61076 Net Resident Service Revenue 623000 24699398 24699398 0 0 0 0 0 0 24699398 114407 0 0 114407 0 0 0 0 0 0 0 0 0 0 330670 14500 339430 0 -8760 14500 5740 0 0 5740 0 Gift Shop and Cafeteria 623000 35427 0 0 35427 Interest and Rebilling 623000 5106 5106 0 0 17682 17682 0 0 58215 24938836 24722186 0 155574 X 12451366 11801992 649374 145192 136510 8682 1183321 1091299 92022 934519 886076 48443 16796 16796 3061154 3017296 43858 3157 3105 52 213545 100756 112789 154706 154706 5194 1108 4086 203400 193230 10170 1007776 957387 50389 1412619 1341988 70631 Corporate Allocation 2123328 110047 2013281 0 Health Facility Assessment 999076 999076 0 0 Medical Supplies 857213 857213 0 0 Food and dietary Supplies 901058 901058 0 0 946159 893264 52895 0 26619579 23446111 3173468 0 1204473 2769926 0 0 2458913 2663146 0 0 0 165801 150185 120354 141587 28764023 16819553 12193774 11944470 9066045 9570674 2003320 21086 27212680 27261074 2178001 2566069 0 193452 1371492 5451163 4746830 24827 21086 0 557540 7847443 9263017 X 19365237 17998057 0 0 19365237 17998057 27212680 27261074 -1680743 313563 0 0 0 0 X X 0 1 X 1 1 1 X 8627 1137880 2450314 406048 61076 4063945 22208965 20682923 20929894 21812280 24722186 110356248 50721 21220 22291 24251 35427 153910 0 0 0 0 22268313 21842023 23402499 22242579 24818689 114574103 0 0 0 0 0 0 114574103 52784 41537 51360 62645 114407 322733 0 0 52784 41537 51360 62645 114407 322733 22321097 21883560 23453859 22305224 24933096 114896836 0.99719 0.99780 0.00281 0.00220 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 354411 354411 0 23207199 12823185 10384014 0 0 0 0 0 5202413 3996368 1206045 0 0 0 0 11944470 Resident Funds Held 21086 21086 0 Due from Affiliates 503440 Estimated Amount Due from Third Party 54100 557540 X 25252399 313563 0 0 0 313563 24938836 0 0 0 24938836 26619579 0 0 0 0 0 26619579 0 0 0 26619579 Schedule D, Part IV, Line 2b Resident funds that are deposited with the Organization are held, safeguarded, managed, and accounted for by the Organization. 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 endowment funds 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 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 Chief Financial Officer/Board Member 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 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 A, Line 7a Niagara Lutheran Health System Inc is the sole member for the Organization and 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 IX, Line 11g Other fees for services include the staffing agency fees for Registered Nurses for $50,503, Licensed Paratactical Nurses for $1,607,190, and Certified Nurses Aides for $1,036,926 that are not the facility's employees. Form 990, Part XII, Line 2c The process for audit oversight and auditor selection has not changed from the prior year. 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 0 Lutheran Church Home at Greenfield Inc dba Greenfield Court 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 0 Niagara Lutheran Health System Inc 5959 Broadway Street Lancaster NY 140869523 161501206 The Organization provides a centralized administrative and afinancial service to related NFP Orgs NY 501(c)3 12b N/A 0 Niagara Lutheran Health Foundation Inc 5959 Broadway Street Lancaster NY 140869523 161315868 Fundraising on behalf of affiliated not for profit Organizations NY 501(c)3 12a Niagara Lutheran Health System Inc 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0