BETHANY NURSING HOME AND HEALTH RELATED FACILITY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BETHANY NURSING HOME AND HEALTH RELATED FACILITY INC (EIN 51-0191763)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-05-14
IRS object ID: 202441359349309869
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-14T15:23:27-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	161092347	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MENGEL METZGER BARR & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	333 EAST WATER ST STE 200	AddressLine1Txt
City	ELMIRA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14901	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	510191763	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETHANY NURSING HOME AND HEALTH RELATED	BusinessNameLine1Txt
Business Name Line2	FACILITY INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BETH	BusinessNameControlTxt
Phone	6077344183	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3005 WATKINS ROAD	AddressLine1Txt
City	HORSEHEADS	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14845	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL KISER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6077344183	PhoneNum
Signature	2024-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHAEL	PersonFirstNm
Person Last	KISER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KRISTA L NILES-UPDYKE	PreparerPersonNm
PTIN	P00958947	PTIN
Phone	6077344183	PhoneNum
Preparation	2024-04-24	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL KISER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3005 WATKINS ROAD	AddressLine1Txt
City	HORSEHEADS	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14845	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$10,550,746	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BETHANY-VILLAGE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1975	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE REGIONAL LEADERSHIP, SERVICES, ADVOCACY, AND EDUCATION FOR QUALITY SENIOR LIVING, WHILE OPERATING A VIBRANT, LIFE-AFFIRMING RESIDENTIAL COMMUNITY THAT CELEBRATES SPIRITUAL WELL-BEING, ENHANCES INDEPENDENCE AND PROMOTES WELLNESS AS ITS RESIDENTS EVOLVE TOWARD THEIR FULL POTENTIAL.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	242	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$164,240	PYContributionsGrantsAmt
CY Contributions Grants	$123,866	CYContributionsGrantsAmt
PY Program Service Revenue	$8,168,051	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,049,757	CYProgramServiceRevenueAmt
PY Investment Income	$48,002	PYInvestmentIncomeAmt
CY Investment Income	$236,687	CYInvestmentIncomeAmt
PY Other Revenue	$144,794	PYOtherRevenueAmt
CY Other Revenue	$140,436	CYOtherRevenueAmt
PY Total Revenue	$8,525,087	PYTotalRevenueAmt
CY Total Revenue	$10,550,746	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,395,348	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,104,617	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,812,345	PYOtherExpensesAmt
CY Other Expenses	$4,342,597	CYOtherExpensesAmt
PY Total Expenses	$9,207,693	PYTotalExpensesAmt
CY Total Expenses	$10,447,214	CYTotalExpensesAmt
PY Revenues Less Expenses	-$682,606	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$103,532	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,727,443	TotalAssetsBOYAmt
Total Assets EOY	$7,337,182	TotalAssetsEOYAmt
Total Liabilities BOY	$5,419,881	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,926,088	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,307,562	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,411,094	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF BETHANY VILLAGE IS TO PROVIDE REGIONAL LEADERSHIP, SERVICES, ADVOCACY, AND EDUCATION FOR QUALITY SENIOR LIVING, WHILE OPERATING A VIBRANT, LIFE-AFFIRMING RESIDENTIAL COMMUNITY THAT CELEBRATES SPIRITUAL WELL-BEING, ENHANCES INDEPENDENCE AND PROMOTES WELLNESS AS ITS RESIDENTS EVOLVE TOWARD THEIR FULL POTENTIAL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,935,339	ExpenseAmt
Revenue	$10,426,880	RevenueAmt
Desc	OPERATES A SKILLED NURSING FACILITY WHICH PROVIDES HEALTH CARE SERVICES TO THE ELDERLY.	Desc
Total Program Service Expenses	$8,935,339	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	242	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL KISER CPA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6077398711	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3005 WATKINS ROAD	AddressLine1Txt
City	HORSEHEADS	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14845	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAWN BURLEW
BOARD CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
JASON PARMENTER
BOARD VICE CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
RICHARD CARR
TREASURER / SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
CAROL LINCOLN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
RANDI HEWIT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ANITA LEWIS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JACK BENJAMIN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ALISON HUNT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
DAVID HELSING
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
KIMBERLEE MIDDAUGH
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MICHAEL KISER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$188,933	$0	$31,294
LESLEY LATSHAW
ASSOCIATE EXECUTIVE DIRECT	40.00		Yes (X)	$159,486	$0	$70,488

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$348,419	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$101,782	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SODEXO INC
PO BOX 360170	PITTSBURGH	PA	15251	DIETARY SERVICES	$970,823
PREFERRED PHYSICAL THERAPY SOLUTIONS
850 SILAS DEAVE HIGHWAY 2ND FLOOR	WAETHERSFIELD	CT	06109	MANAGES AND STAFFS PT/OT/SLP THERAPY PRO	$816,450

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$123,798	GovernmentGrantsAmt
All Other Contributions	$68	AllOtherContributionsAmt
Total Contributions	$123,866	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICARE AND MEDICAID	623000	$7,525,322	$7,525,322
PRIVATE PAY	623000	$2,491,336	$2,491,336
ANCILLARY SERVICES	623000	$33,099	$33,099

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,049,757	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$236,687	TotalRevenueColumnAmt
Related Or Exempt Func Income	$236,687	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SHARED SERVICES/MGMT FEE	623000	$122,023	$122,023
SUNDRY	623000	$18,413	$18,413

Field	Value	IRS element (for citing)
Other Revenue Total	$140,436	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,550,746	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,426,880	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$450,201	TotalAmt
Management And General	$450,201	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,635,189	TotalAmt
Program Services	$4,077,240	ProgramServicesAmt
Management And General	$557,949	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$75,605	TotalAmt
Program Services	$65,442	ProgramServicesAmt
Management And General	$10,163	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$582,254	TotalAmt
Program Services	$581,194	ProgramServicesAmt
Management And General	$1,060	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$361,368	TotalAmt
Program Services	$295,871	ProgramServicesAmt
Management And General	$65,497	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,254	TotalAmt
Management And General	$10,254	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$45,090	TotalAmt
Program Services	$23	ProgramServicesAmt
Management And General	$45,067	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,014,992	TotalAmt
Program Services	$1,013,527	ProgramServicesAmt
Management And General	$1,465	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$28,743	TotalAmt
Program Services	$15,556	ProgramServicesAmt
Management And General	$13,187	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$60,069	TotalAmt
Program Services	$39,052	ProgramServicesAmt
Management And General	$21,017	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$170,724	TotalAmt
Program Services	$165,481	ProgramServicesAmt
Management And General	$5,243	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,567	TotalAmt
Program Services	$5,128	ProgramServicesAmt
Management And General	$1,439	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$125,357	TotalAmt
Program Services	$125,331	ProgramServicesAmt
Management And General	$26	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$265,559	TotalAmt
Program Services	$237,146	ProgramServicesAmt
Management And General	$28,413	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$145,845	TotalAmt
Program Services	$21,183	ProgramServicesAmt
Management And General	$124,662	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACTED SERVICES	$1,399,458	$1,269,493	$129,965
CASH RECEIPTS ASSESSMEN	$463,714	$463,714
MEDICAL SUPPLIES AND DR	$298,064	$298,064
GENERAL SUPPLIES AND MA	$195,957	$182,771	$13,186

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$112,204	TotalAmt
Program Services	$79,123	ProgramServicesAmt
Management And General	$33,081	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,447,214	TotalAmt
Program Services	$8,935,339	ProgramServicesAmt
Management And General	$1,511,875	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,300	BOYAmt
EOY	$1,400	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,990,480	BOYAmt
EOY	$4,701,465	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$936,088	BOYAmt
EOY	$1,158,255	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$300,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$102,808	BOYAmt
EOY	$133,796	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,450,838	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$11,542,595	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,014,942	BOYAmt
EOY	$908,243	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,681,825	BOYAmt
EOY	$134,023	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,727,443	BOYAmt
EOY	$7,337,182	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$763,120	BOYAmt
EOY	$823,284	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$84,685	BOYAmt
EOY	$46,684	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,668,597	BOYAmt
EOY	$2,633,545	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,903,479	BOYAmt
EOY	$1,422,575	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,419,881	BOYAmt
EOY	$4,926,088	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,307,562	BOYAmt
EOY	$2,411,094	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,307,562	BOYAmt
EOY	$2,411,094	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,727,443	BOYAmt
EOY	$7,337,182	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$103,532	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$207,891	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,388,350	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,516,483	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$669	CurrentTaxYearMinus1YearAmt
Current Tax Year	$68	CurrentTaxYearAmt
Total	$3,113,461	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,246,463	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,655,560	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,830,357	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,168,051	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,049,757	CurrentTaxYearAmt
Total	$48,950,188	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,454,354	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,043,910	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,346,840	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,168,720	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,049,825	CurrentTaxYearAmt
Total	$52,063,649	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$52,063,649	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$790	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,189	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,123	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$48,002	CurrentTaxYearMinus1YearAmt
Current Tax Year	$236,687	CurrentTaxYearAmt
Total	$299,791	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$790	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,189	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$9,123	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$48,002	CurrentTaxYearMinus1YearAmt
Current Tax Year	$236,687	CurrentTaxYearAmt
Total	$299,791	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$43,007	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$415,839	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$134,979	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$144,794	CurrentTaxYearMinus1YearAmt
Current Tax Year	$140,436	CurrentTaxYearAmt
Total	$879,055	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,498,151	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,464,938	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,490,942	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,361,516	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,426,948	CurrentTaxYearAmt
Total	$53,242,495	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97790	PublicSupportCY509Pct
Public Support PY509	0.97440	PublicSupportPY509Pct
Investment Income CY	0.00560	InvestmentIncomeCYPct
Investment Income PY	0.00120	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,400	OtherCostOrOtherBasisAmt
Book Value	$24,400	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,527,845	OtherCostOrOtherBasisAmt
Depreciation	$7,228,617	DepreciationAmt
Book Value	$299,228	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$306,334	OtherCostOrOtherBasisAmt
Depreciation	$233,033	DepreciationAmt
Book Value	$73,301	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,592,259	OtherCostOrOtherBasisAmt
Depreciation	$4,080,945	DepreciationAmt
Book Value	$511,314	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$908,243	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO THIRD PARTIES	$38,923
CAP LEASE OBLIG WITH AFFILIATE	$1,343,760
DEFERRED REVENUE	$39,892

Field	Value	IRS element (for citing)
Total Liability	$1,422,575	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,550,746	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$10,550,746	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,550,746	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,447,214	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$10,447,214	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,447,214	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART IV, LINE 2B:

RESIDENT DEPOSITS REPRESENT CASH HELD ON BEHALF OF THE RESIDENTS. SUCH FUNDS REPRESENT LIVING ALLOWANCES RECEIVED FROM THE STATE OF NEW YORK, AS WELL AS OTHER RESIDENT FUNDS DEPOSITED WITH THE FACILITY FOR SAFE KEEPING.

PART X, LINE 2:

THE FACILITY IS A NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS. THE FACILITY HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE VARIOUS JURISDICTIONS WHERE THEY ARE REQUIRED TO DO SO. THE FACILITY FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE FACILITY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2020. THE TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND THE TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE FACILITY BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL KISER
EXECUTIVE DIRECTOR	$188,933	$0	$0	$0	$0	$0	$0	$0	$31,294	$0	$220,227	$0	$0	$0
LESLEY LATSHAW
ASSOCIATE EXECUTIVE DIRECT	$159,486	$0	$0	$0	$0	$0	$0	$0	$70,488	$0	$229,974	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1B	FormAndLineReferenceDesc
Explanation	THE GOVERNING BOARD REVIEWS AND APPROVES ALL WAGE AND SALARY INCREASES THROUGH THE BUDGET PROCESS FOR THE EXECUTIVE DIRECTOR AND ASSOCIATE EXECUTIVE DIRECTOR.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FINANCE COMMITTEE MEETS WITH A DESIGNATED BOARD MEMBER WHO HAS BEEN ASSIGNED BY THE OTHER BOARD MEMBERS TO REVIEW THE FORM 990. THE FORM 990 IS PRESENTED TO THE DESIGNATED BOARD MEMBER AND THE FULL EXTENT OF THE FORM AND ITS PREPARATION IS EXPLAINED AT THAT TIME. THE DESIGNATED BOARD EMMBER THEN REVIEWS AND APPROVES THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS WRITTEN CONFLICT OF INTEREST POLICY AT QUARTERLY MEETINGS AND QUALITY ASSURANCE AUDITS.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS AND APPROVES ALL WAGE AND SALARY INCREASES THROUGH THE BUDGET PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
BETHANY RETIREMENT HOME INC
3005 WATKINS ROAD	HORSEHEADS	NY	14845	160988865	HOUSING ELDERLY	NY	501(C)(3)	LINE 10	N/A	0
ORCHARD HOMES AT BETHANY VILLAGE INC
3005 WATKINS ROAD	HORSEHEADS	NY	14845	202019814	HOUSING ELDERLY	NY	501(C)(3)	LINE 10	N/A	0
BETHANY SENIOR CITIZENS' HOUSING INC
3005 WATKINS ROAD	HORSEHEADS	NY	14845	222238087	HOUSING ELDERLY	NY	501(C)(3)	LINE 10	N/A	0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	BETHANY VILLAGE DEVELOPMENT CORPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3005 WATKINS ROAD	AddressLine1Txt
City	HORSEHEADS	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14845	ZIPCd

Field	Value	IRS element (for citing)
EIN	813458789	EIN
Primary Activities	PROPERTY INVESTMENTS	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BETHANY NURSING HOME AND HEALTH RELATED FACILITY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Ownership	1.00000	OwnershipPct
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (7 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
BETHANY SENIOR CITIZEN'S HOUSING INC
L	$116,193	MANAGEMENT AGREEMENT (CONTRACT)
BETHANY RETIREMENT HOME INC
Q	$1,101,504	SHARED SERVICE ALLOCATION
ORCHARD HOMES AT BETHANY VILLAGE INC
L	$103,192	SHARED SERVICE ALLOCATION
BETHANY RETIREMENT HOME INC
K	$70,181	DIRECT FINANCE LEASE INTEREST
BETHANY RETIREMENT HOME INC
R	$324,221	DIRECT FINANCE LEASE PRINCIPAL
ORCHARD HOMES AT BETHANY VILLAGE INC
Q	$23,148	SHARED SERVICE ALLOCATION
BETHANY SENIOR CITIZEN'S HOUSING INC
Q	$5,830	MANAGEMENT AGREEMENT (CONTRACT)