2025-09-18T14:45:45-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-01-01 222919029 HARROGATE INC HARR 7329057070 400 LOCUST STREET LAKEWOOD NJ 08701 WILLIAM SLIVKA PRESIDENT 7329057070 2025-09-17 1 0 X KERRI N BOGDA P00760402 7177404863 2025-09-17 2024 2025-03-06 01:10:19Z WILLIAM SLIVKA 400 LOCUST STREET LAKEWOOD NJ 08701 22981923 0 X WWW.HARROGATE-LIFECARE.ORG X 1982 NJ HARROGATE IS COMMITTED TO DELIVERING THE HIGHEST QUALITY CARE LIFESTYLE FOR SENIORS. 5 5 281 5 0 0 198905 281253 20049175 21098227 -127355 -108952 125046 221136 20245771 21491664 0 0 0 0 10771314 11494695 0 0 0 11189619 12274604 21960933 23769299 -1715162 -2277635 32190645 30191870 51095541 51361818 -18904896 -21169948 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 19296343 0 21098227 THE ORGANIZATION PROVIDES INDEPENDENT LIVING HOUSING TO SENIORS AGE 62 AND ABOVE. OUR COMMUNITY HAS 247 APARTMENTS AVAILABLE. IN 2024, THE AVERAGE OCCUPANCY WAS 177 OR 71%. IN 2024, WE PROVIDED 90,982 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 2024, THE AVERAGE OCCUPANCY WAS 59 BEDS OR 87%. THE AVERAGE NURSING HOURS PER PATIENT DAY WAS 3.31 IN 2024. WE PROVIDED 66,501 MEALS TO OUR SKILLED NURSING RESIDENTS AS WELL AS PROVIDING THERAPY AND ACTIVITIES. 19296343 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 72 0 281 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 PRESIDENT 10.00 X X 0 0 0 ROBERT ROMAN TRUSTEE 10.00 X 0 0 0 PETER J WRIGHT SECRETARY 10.00 X X 5000 0 0 EDWIN J O'MALLEY TRUSTEE 20.00 X 0 0 0 JOSEPH KAMSAR TREASURER 10.00 X X 0 0 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 40.00 X 224953 0 3295 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 40.00 X 194883 0 33535 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 40.00 X 195917 0 15169 MELISSA SERRA DIRECTOR OF ADMISSIONS 40.00 X 108259 0 24051 JODIE MEDHAUG LIFE CARE CONSULTANT 40.00 X 128209 0 16124 LISA BROSNAN DIRECTOR OF NURSING 40.00 X 154836 0 14053 KATHLEEN HANSEN HUMAN RESOURCES DIRECTOR 40.00 X 120859 0 23382 KEENAN MASTERSON DIRECTOR OF FOOD SERVICE 40.00 X 117727 0 10303 1250643 0 139912 14 0 1 0 AJ RYAN 176 WESTBROOK DRIVE TOMS RIVER NJ 08757 GENERAL CONTRACTOR 2060130 QUALITY CARE REHAB 8477 S SUNCOAST BLFC HOMOSASSA FL 34446 THERAPY SERVICES 854208 LIFE CARE COMPANIES 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 CONSULTING 826270 ARROW ELECTRIC 316 RAILROAD AVE BAYVILLE NJ 08721 ELECTRICAL MAINTENANCE 329095 CREATIVE PRINT GROUP 2500 MCCLELLAN AVE PENNSAUKEN NJ 08109 MARKETING 202220 9 281253 281253 INDEPENDENT LIVING 624100 11454263 11454263 HEALTH CENTER 623990 7405916 7405916 DEFERRED APPLICATION & ENTRANCE F 621610 2238048 2238048 21098227 179596 179596 46771 11813 34958 34958 34958 1149291 1200 1120826 318213 28465 -317013 -288548 -288548 45199 39407 5792 5792 REFUND 900099 62171 62171 RESIDENT UPGRADES 900099 33893 33893 CATERING INCOME 900099 25904 25904 58418 58418 180386 21491664 21098227 0 112184 X 672750 561522 111228 8605568 7182783 1422785 57198 40895 16303 1056075 908750 147325 1103104 970514 132590 16707 16707 82815 82815 685 685 21195 21195 2542923 1468840 1074083 562475 562475 591575 424803 166772 74700 74700 1957289 1878583 78706 20041 18064 1977 17937 3826 14111 628876 597432 31444 2935602 2788822 146780 279372 245654 33718 FOOD SUPPLIES 1270675 1270675 REPAIRS & MAINTENANCE 417934 405080 12854 MEDICAL SUPPLIES 342040 342040 BAD DEBT EXPENSE 202910 202910 308853 188060 120793 23769299 19296343 4472956 0 235128 460879 633873 41650 1660031 1149344 45186 31263 288042 303016 71581830 47499805 24045138 24082025 3761204 2487439 1522043 1636254 32190645 30191870 2221075 2611516 9440890 9207676 10153980 9802241 29279596 29740385 51095541 51361818 X -20097551 -22051219 1192655 881271 -18904896 -21169948 32190645 30191870 X -2277635 -13245 25828 X 0 1 X 1 0 X 683755 1733399 803982 198905 281253 3701294 18101419 18171449 17877975 20049175 21098227 95298245 44349 47289 45199 136837 18785174 19904848 18726306 20295369 21424679 99136376 100000 100000 766686 170000 210000 1346686 0 100000 100000 766686 170000 210000 1346686 97789690 180076 185040 139150 147455 226367 878088 180076 185040 139150 147455 226367 878088 7128 7980 87737 97511 180386 380742 18972378 20097868 18953193 20540335 21831432 100395206 0.97400 0.97710 0.00870 0.00870 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2020 AMOUNT: $ 7,128. 2022 AMOUNT: $ 2,663. 2023 AMOUNT: $ 396. 2024 AMOUNT: $ 473. FINANCE CHARGES - 2021 AMOUNT: $ 7,980. VENDOR DISCOUNTS - 2022 AMOUNT: $ 139. 2023 AMOUNT: $ 14,450. REFUNDS - 2022 AMOUNT: $ 20,367. 2024 AMOUNT: $ 62,171. FLU VACCINES - 2022 AMOUNT: $ 3,454. 2023 AMOUNT: $ 15,365. 2024 AMOUNT: $ 13,733. GUEST MEALS - 2022 AMOUNT: $ 5,435. 2023 AMOUNT: $ 9,274. 2024 AMOUNT: $ 16,255. CATERING INCOME - 2022 AMOUNT: $ 22,430. 2023 AMOUNT: $ 16,655. 2024 AMOUNT: $ 25,904. FLEA MARKET - 2022 AMOUNT: $ 4,436. 2023 AMOUNT: $ 7,267. 2024 AMOUNT: $ 5,162. COFFEE SHOP - 2022 AMOUNT: $ 11,675. 2023 AMOUNT: $ 8,472. 2024 AMOUNT: $ 18,607. RENOVATION UPCHARGES - 2022 AMOUNT: $ 17,138. 2023 AMOUNT: $ 16,132. 2024 AMOUNT: $ 33,893. PET FEE - 2023 AMOUNT: $ 1,000. 2024 AMOUNT: $ 2,000. INCENTIVES - 2023 AMOUNT: $ 8,500. LATE FEES - 2024 AMOUNT: $ 2,188. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 685 685 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 $685. 798692 44004 74729 39504 1418 876503 955408 128048 283343 1421 798692 1057761 -75258 25377 1718 955408 1505698 155544 601174 2307 1057761 1436982 860 90152 22296 1505698 0.12000 0.73000 0.15000 0 0 2074852 2074852 57096333 37780262 19316071 8432321 7217547 1214774 3978324 2501996 1476328 24082025 COST OF ACQUIRING CONTRACTS 726136 MOODY RETIREMENT PLAN 334160 INTEREST RATE SWAP 575958 1636254 REFUNDABLE FEES 29391689 DEFERRED COMPENSATION 334160 DEFERRED GIFT ANNUITY PLAN 14536 29740385 X 21494865 -13245 4633 -8612 21503477 -11813 -11813 21491664 23759917 11813 11813 23748104 21195 21195 23769299 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 2021 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, 2024 AND 2023. 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 23,222. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 2,606. INVESTMENT FEES -21,195. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -11,813. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 11,813. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 21,195. X X X 0 0 0 0 0 0 0 1 0 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 184633 0 10250 0 0 0 2869 0 30666 0 228418 0 0 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 212865 0 10250 0 1838 0 3171 0 124 0 228248 0 0 0 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 185667 0 10250 0 0 0 2777 0 12392 0 211086 0 0 0 LISA BROSNAN DIRECTOR OF NURSING 136036 0 18800 0 0 0 2035 0 12018 0 168889 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 THE RETURN 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 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 IX, LINE 11G CONSULTANT FEES: PROGRAM SERVICE EXPENSES 274,453. MANAGEMENT AND GENERAL EXPENSES 615,799. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 890,252. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 33,724. MANAGEMENT AND GENERAL EXPENSES 458,284. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 492,008. OUTSOURCED LABOR: PROGRAM SERVICE EXPENSES 221,064. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 221,064. OCCUPATIONAL AND PHYSICAL THERAPY FEES: PROGRAM SERVICE EXPENSES 939,599. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 939,599. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 23,222. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 2,606.