2026-09-09T12:12:22-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2025-01-01 222919029 HARROGATE INC HARR 7329057070 400 LOCUST STREET LAKEWOOD NJ 08701 WILLIAM SLIVKA PRESIDENT 7329057070 2026-09-09 1 KERRI N BOGDA P00760402 7177404863 2026-09-09 2025 WILLIAM SLIVKA 400 LOCUST STREET LAKEWOOD NJ 08701 25007353 0 X WWW.HARROGATE-LIFECARE.ORG X 1982 NJ HARROGATE IS COMMITTED TO DELIVERING THE HIGHEST QUALITY CARE LIFESTYLE FOR SENIORS. 5 1 271 4 0 0 281253 2596902 21098227 20823174 -108952 69107 221136 150705 21491664 23639888 0 0 0 0 11494695 11501217 0 0 0 12274604 13518526 23769299 25019743 -2277635 -1379855 30191870 30072493 51361818 52910070 -21169948 -22837577 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 19448902 0 20823174 HARROGATE, INC. IS A CONTINUING CARE RETIREMENT COMMUNITY LOCATED IN LAKEWOOD, NEW JERSEY, AND OFFERS INDEPENDENT LIVING AND SKILLED NURSING SERVICES. INDEPENDENT LIVING OFFERS INDEPENDENT LIVING HOUSING TO SENIORS AGE 62 AND ABOVE. OUR COMMUNITY HAS 247 APARTMENTS AVAILABLE AND IN ADDITION TO SENIOR LIVING SERVICES PROVIDES FITNESS CLASSES AND 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. THE COMMUNITY ALSO HAS A 68 BED SKILLED NURSING CARE FACILITY WHICH PROVIDES MEDICAL ASSISTANCE FOR RESIDENTS BOTH LONG TERM AND SHORT TERM, INCLUDING THERAPY AND ACTIVITIES. 19448902 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 0 271 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 PRESIDENT 10.00 0.00 X X 18000 0 0 PETER J WRIGHT SECRETARY 10.00 0.00 X X 21000 0 0 JOSEPH KAMSAR TREASURER 10.00 0.00 X X 0 0 0 EDWIN J O'MALLEY TRUSTEE 20.00 0.00 X 23000 0 0 ROBERT ROMAN TRUSTEE (UNTIL 05/25) 10.00 0.00 X 0 0 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 40.00 0.00 X X 223438 0 3466 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 40.00 0.00 X 194549 0 29732 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 40.00 0.00 X 194854 0 12899 MELISSA SERRA DIRECTOR OF ADMISSIONS 40.00 0.00 X 110833 0 22969 JODIE MEDHAUG LIFE CARE CONSULTANT 40.00 0.00 X 155252 0 9890 LISA BROSNAN DIRECTOR OF NURSING 40.00 0.00 X 162543 0 12148 KATHLEEN HANSEN HUMAN RESOURCES DIRECTOR 40.00 0.00 X 128157 0 21032 KEENAN MASTERSON DIRECTOR OF FOOD SERVICE 40.00 0.00 X 124639 0 9384 1356265 0 121520 16 0 1 0 AJ RYAN 176 WESTBROOK DRIVE TOMS RIVER NJ 08757 GENERAL CONTRACTOR 1870924 LIFE CARE COMPANIES 400 LOCUST STREET SUITE 820 DES MOINES IA 50309 CONSULTING 1285385 QUALITY CARE REHAB 8477 S SUNCOAST BLFC HOMOSASSA FL 34446 THERAPY SERVICES 961699 CREATIVE PRINT GROUP 2500 MCCLELLAN AVE PENNSAUKEN NJ 08109 MARKETING 516160 ARROW ELECTRIC 316 RAILROAD AVE BAYVILLE NJ 08721 ELECTRICAL MAINTENANCE 327370 7 2181443 415459 2596902 INDEPENDENT LIVING 624100 11009219 11009219 HEALTH CENTER 623990 7904928 7904928 DEFERRED APPLICATION & ENTRANCE F 621610 1909027 1909027 20823174 173039 173039 37645 12727 24918 24918 24918 1209355 300 1154037 159550 55318 -159250 -103932 -103932 45224 41151 4073 4073 RESIDENT UPGRADES 900099 36501 36501 COFFEE SHOP 900099 31232 31232 CATERING INCOME 900099 23039 23039 30942 30942 121714 23639888 20823174 0 219812 720938 560996 159942 8626067 7234203 1391864 64156 47526 16630 1078942 926659 152283 1011114 875323 135791 831175 199127 632048 239382 239382 82150 82150 729 729 22262 22262 1642411 1253579 388832 652691 652691 642183 413683 228500 77289 77289 2213198 2128726 84472 11785 7818 3967 14152 9202 4950 614263 583550 30713 3011556 2860978 150578 308451 266205 42246 FOOD SUPPLIES 1243861 1243861 OTHER EXPENSES 689307 689307 REPAIRS & MAINTENANCE 369601 355792 13809 MEDICAL SUPPLIES 292153 292153 559927 189521 370406 25019743 19448902 5570841 0 460879 313714 41650 7490 1149344 1198734 31263 31263 303016 305676 73875339 49264671 24082025 24610668 2487439 2199289 1636254 1405659 30191870 30072493 2611516 2065859 9207676 10192870 9802241 9364771 29740385 31286570 51361818 52910070 X -22051219 -23837819 881271 1000242 -21169948 -22837577 30191870 30072493 X -1379855 30839 -318613 X 0 1 X 1 0 X 1733399 803982 198905 281253 2596902 5614441 18171449 17877975 20049175 21098227 20823174 98020000 44349 47289 45199 45224 182061 19904848 18726306 20295369 21424679 23465300 103816502 100000 766686 170000 210000 350000 1596686 0 100000 766686 170000 210000 350000 1596686 102219816 185040 139150 147455 226367 210684 908696 185040 139150 147455 226367 210684 908696 7980 87737 97511 180386 121714 495328 20097868 18953193 20540335 21831432 23797698 105220526 0.97150 0.97400 0.00860 0.00870 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2022 AMOUNT: $ 2,663. 2023 AMOUNT: $ 396. 2024 AMOUNT: $ 473. 2025 AMOUNT: $ 402. FINANCE CHARGES - 2021 AMOUNT: $ 7,980. VENDOR DISCOUNTS - 2022 AMOUNT: $ 139. 2023 AMOUNT: $ 14,450. GUEST MEALS - 2022 AMOUNT: $ 5,435. 2023 AMOUNT: $ 9,274. 2024 AMOUNT: $ 16,255. 2025 AMOUNT: $ 11,603. RENOVATION UPCHARGES - 2022 AMOUNT: $ 17,138. 2023 AMOUNT: $ 16,132. 2024 AMOUNT: $ 33,893. 2025 AMOUNT: $ 36,501. PET FEE - 2023 AMOUNT: $ 1,000. 2024 AMOUNT: $ 2,000. INCENTIVES - 2023 AMOUNT: $ 8,500. LATE FEES - 2024 AMOUNT: $ 2,188. SWEATER SALES - 2025 AMOUNT: $ 1,490. FLEA MARKET - 2022 AMOUNT: $ 4,436. 2023 AMOUNT: $ 7,267. 2024 AMOUNT: $ 5,162. 2025 AMOUNT: $ 1,957. FLU VACCINES - 2022 AMOUNT: $ 3,454. 2023 AMOUNT: $ 15,365. 2024 AMOUNT: $ 13,733. 2025 AMOUNT: $ 15,490. CATERING INCOME - 2022 AMOUNT: $ 22,430. 2023 AMOUNT: $ 16,655. 2024 AMOUNT: $ 25,904. 2025 AMOUNT: $ 23,039. COFFEE SHOP - 2022 AMOUNT: $ 11,675. 2023 AMOUNT: $ 8,472. 2024 AMOUNT: $ 18,607. 2025 AMOUNT: $ 31,232. REFUNDS - 2022 AMOUNT: $ 20,367. 2024 AMOUNT: $ 62,171. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 729 729 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 $729. 876503 346 93310 13298 172562 1106 783193 798692 44004 74729 39504 1418 876503 955408 128048 283343 1421 798692 1057761 -75258 25377 1718 955408 1505698 155544 601174 2307 1057761 0.00000 0.82000 0.18000 0 0 2074852 2074852 59240337 39723608 19516729 8688994 6974415 1714579 3871156 2566648 1304508 24610668 REFUNDABLE FEES 30892937 DEFERRED COMPENSATION 379637 DEFERRED GIFT ANNUITY PLAN 13996 31286570 X 23342579 30839 -340875 -310036 23652615 -12727 -12727 23639888 25010208 12727 12727 24997481 22262 22262 25019743 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 2022 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, 2025 AND 2024. 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 -317,492. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,121. INVESTMENT FEES -22,262. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -12,727. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 12,727. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 22,262. X X X 0 0 0 0 0 0 0 1 0 CHARLES BENJAMIN EXECUTIVE DIRECTOR 223438 0 0 0 0 0 3342 0 124 0 226904 0 0 0 MARY-JO KINNEALLY DIRECTOR OF FINANCIAL SERVICES 194549 0 0 0 0 0 3059 0 26673 0 224281 0 0 0 GLORIA WALSH ASSOCIATE EXEC. DIRECTOR 194854 0 0 0 0 0 2871 0 10028 0 207753 0 0 0 LISA BROSNAN DIRECTOR OF NURSING 142943 0 19600 0 0 0 2120 0 10028 0 174691 0 0 0 JODIE MEDHAUG LIFE CARE CONSULTANT 64402 0 90850 0 0 0 1058 0 8832 0 165142 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, A COPY IS PROVIDED TO THE PRESIDENT FOR REVIEW PRIOR TO THE RETURN BEING 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 XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP -317,492. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -1,121.