2021-11-12T15:33:34-06:00 2020-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2020-01-01 133323765 CENTERLIGHT HEALTH SYSTEM INC CENT 7185194238 1733 EASTCHESTER ROAD BRONX NY 10461 JOHNNY LEE INTERIM CFO 7185194238 2021-11-15 1 JOHNNY LEE XXX-XX-XXXX GARRETT M HIGGINS P00543209 9143818900 2021-11-09 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JOHNNY LEE 1733 EASTCHESTER ROAD BRONX NY 10461 1886388 0 X WWW.CENTERLIGHT.ORG X 1984 NY TO PROMOTE THE PURPOSES AND GOALS OF NOT-FOR-PROFIT HEALTH CARE AND SUPPORT SERVICE PROVIDERS. 9 9 0 9 55200 47957 244664 332998 166160 52139 615517 290926 1593 1210325 1027934 1886388 0 0 0 0 0 0 0 0 0 738411 1676425 738411 1676425 289523 209963 23401025 25317181 10771403 10127481 12629622 15189700 X CENTERLIGHT HEALTH SYSTEM, INC. STRIVES TO INCREASE COORDINATION AMONG HEALTH CARE PROVIDERS AND TO ENHANCE THE QUALITY AND COST EFFECTIVENESS OF SERVICES. IT PROMOTES THE PURPOSES AND GOALS OF NOT-FOR-PROFIT HEALTH CARE AND SUPPORTS SERVICE PROVIDERS, INCLUDING EMPLOYEE HOUSING. 0 0 0 0 52139 PROMOTING THE PURPOSES AND GOALS OF NOT-FOR-PROFIT HEALTH CARE AND SUPPORTS SERVICE PROVIDERS, INCLUDING EMPLOYEE HOUSING AND COMMUNITY PROGRAMS. 1 1 0 1 0 0 0 0 0 0 0 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 1 1 1 0 0 1 30 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X JOHN KEHOE VP OF FINANCE 7182391405 1733 EASTCHESTER ROAD BRONX NY 10461 MICHAEL R POTACK CHAIRMAN 0.50 6.00 X X 0 0 0 HARVEY ISHOFSKY VICE CHAIRMAN 0.50 6.00 X X 0 0 0 MYRON SCHLANGER SECRETARY 0.50 6.00 X X 0 0 0 KENNETH ZUCKERBROT ASSISTANT SECRETARY 0.50 6.00 X X 0 0 0 MARK WEINSTEIN TREASURER 0.50 6.00 X X 0 0 0 RUSSELL D FISHER TRUSTEE 0.50 6.00 X 0 0 0 NEIL HEYMAN TRUSTEE 0.50 6.00 X 0 0 0 STEPHEN KANTOR DDS TRUSTEE 0.50 6.00 X 0 0 0 HOWARD KRAIN TRUSTEE 0.50 6.00 X 0 0 0 DAVID A ROCK PRESIDENT/CEO 0.50 34.50 X 0 702774 14440 JOHNNY LEE INTERIM CFO 0.50 34.50 X 0 0 0 KAREN EASTMOND CHIEF COMPLIANCE OFFICER (THRU 8/20) 0.50 34.50 X 0 665805 18391 DAVID SILVA MOJICA CHIEF HR OFFICER 0.50 34.50 X 0 280780 19678 JOHN J KEHOE VP FINANCE 0.50 34.50 X 0 236849 39685 STACEY S JOHNSTON VP REAL ESTATE MGMT SPEC PROJECTS 0.50 34.50 X 0 196938 40884 GERARDO ESCALERA SR DR INFORMATION TECH. SERVICES 0.50 34.50 X 0 172359 17140 0 2255505 150218 0 0 1 0 GRANT THORTON LLP 757 3RD AVENUE 9 NEW YORK NY 10017 PROFESSIONAL CONSULTING SERVICES 1760460 GARFUNKEL WILD PC 111 GREAT NECK RD 6TH FL GREAT NECK NY 11021 LEGAL SERVICES 777367 INTEGRATED HEALTH SYSTEMS PO BOX 23072 OVERLAND PARK KS 66283 TECH SUPPORT SERVICES 508634 WORKDAY 6230 STONERIDGE MALL ROAD PLEASANTON CA 94588 ERP SYSTEM SERVICES 412293 MERCER PO BOX 730182 DALLAS TX 75373 PROFESSIONAL CONSULTING SERVICES 300884 10 250396 82602 332998 RENTAL FROM AFFILIATED ORGANIZATI 900099 52139 52139 52139 290926 290926 BAD DEBT RECOVERY 900099 772313 772313 INSURANCE PROCEEDS 900099 317154 317154 MISCELLANEOUS 900099 65658 65658 55200 55200 1210325 1886388 52139 55200 1446051 X 820374 820374 2800 2800 13867 13867 15585 15585 703181 703181 2334 2334 105431 105431 2063 2063 8701 8701 MEDICAL SUPPLIES 2000 2000 REPAIRS AND MAINTENANCE 89 89 1676425 0 1676425 0 1996227 2235903 39406 0 1250500 1234258 16158995 18784451 3955897 3062569 23401025 25317181 7272837 7755506 75289 75289 3423277 2296686 10771403 10127481 X 3800347 4925875 8829275 10263825 12629622 15189700 23401025 25317181 209963 2350115 0 X X 0 1 X 1 0 X X 5 BETH ABARAHAM HEALTH SERVICES 131739920 10 0 0 0 CENTERLIGHT HEALTHCARE INC 133600807 10 0 0 0 MARGARET TIETZ NURSING AND REHABILITATION CENTER 136266115 10 0 0 0 BETH ABHRAM HOUSING DEVELOPMENT FUND COMPANY INC 133067236 10 0 0 0 PARK HOUSING DEVELOPMENT FUND COMPANY INC 133566484 10 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV, SECTION A, LINE 1: THE SUPPORTED ORGANIZATIONS ARE PUBLICLY SUPPORTED ORGANIZATIONS UNDER SECTION 509 (A)(2) THAT PROVIDE SERVICES TO THE ELDERLY, CHRONICALLY ILL AND DISABLED IN THE COMMUNITY. CENTERLIGHT HEALTH SYSTEM, INC. ("CLHS") PROMOTES THE PURPOSES AND GOALS OF NOT-FOR-PROFIT HEALTH CARE AND SUPPORTS SERVICE PROVIDERS, INCLUDING HOUSING AND COMMUNITY PROGRAMS. THESE SUPPORT SERVICES AND PROGRAMS SERVE THE SAME CHARITABLE CLASS OF INDIVIDUALS AS THE SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 13867 13867 0 PART II-B, LINE 1: A PORTION OF UNION DUES WAS USED FOR LOBBYING ACTIVITIES. 0 DUE FROM RELATED PARTIES 3062569 3062569 DUE TO RELATED PARTIES 2296686 2296686 X 3903764 2350115 2350115 1553649 15585 317154 332739 1886388 1343686 0 1343686 15585 317154 332739 1676425 PART X, LINE 2: CLHS RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT CLHS HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. CLHS IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2017. PART XI, LINE 4B - OTHER ADJUSTMENTS: INSURANCE PROCEEDS REPORTED ON FORM 990, PART VIII, LINE 11 317,154. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSURANCE PROCEEDS REPORTED ON FORM 990, PART VIII, LINE 11 317,154. X X X X X 1 1 0 0 0 0 0 0 0 DAVID A ROCK PRESIDENT/CEO 0 695250 0 0 0 7524 0 13103 0 1337 0 717214 0 0 KAREN EASTMOND CHIEF COMPLIANCE OFFICER (THRU 8/20) 0 193327 0 0 0 472478 0 9702 0 8689 0 684196 0 0 DAVID SILVA MOJICA CHIEF HR OFFICER 0 279820 0 0 0 960 0 8443 0 11235 0 300458 0 0 JOHN J KEHOE VP FINANCE 0 229132 0 0 0 7717 0 9808 0 29877 0 276534 0 0 STACEY S JOHNSTON VP REAL ESTATE MGMT SPEC PROJECTS 0 196242 0 0 0 696 0 6140 0 34744 0 237822 0 0 GERARDO ESCALERA SR DR INFORMATION TECH. SERVICES 0 171830 0 0 0 529 0 5760 0 11380 0 189499 0 0 PART I, LINES 4A-B THE FOLLOWING INDIVIDUAL RECEIVED SEVERANCE IN HER 2020 W-2 FROM THE REPORTING ORGANIZATION AND RELATED PARTIES TOTALING: KAREN EASTMOND, CHIEF COMPLIANCE OFFICER - $450,000 KAREN EASTMOND, CHIEF COMPLIANCE OFFICER, PARTICIPATED IN A SUPPLEMENTAL, NON-QUALIFIED RETIREMENT PLAN. THERE WERE NO DISTRIBUTIONS OR CONTRIBUTIONS MADE ON KAREN'S BEHALF IN 2020. FORM 990, PART VI, SECTION A, LINE 3 THE ENTITY PURCHASED MANAGEMENT SERVICES FROM AN UNRELATED ADVISORY SERVICES COMPANY, GRANT THORNTON, LLP. SERVICES INCLUDED DELEGATED CFO RESPONSIBILITIES. MANAGEMENT FEES TOTALING $1,760,460 WERE PAID DURING 2020 TO THIS COMPANY. JOHNNY LEE, WHO IS LISTED ON PART VII, WAS COMPENSATED BY THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION B, LINE 11B THE RETURNS ARE BASED ON THE CERTIFIED FINANCIAL STATEMENTS, AS WELL AS INFORMATION PROVIDED IN RESPONSE TO A DETAILED QUESTIONNAIRE WITH ADDITIONAL INFORMATION NOT INCLUDED IN THE FINANCIAL STATEMENTS INCLUDING COMPENSATION AND BENEFITS FOR SENIOR MANAGEMENT, PROCEDURES FOR ESTABLISHING SUCH COMPENSATION, AND GOVERNANCE POLICIES AND PROCEDURES (CONFLICTS OF INTEREST, RECORD RETENTION AND DESTRUCTION, WHISTLEBLOWER). DRAFTS OF THE COMPLETED RETURNS ARE REVIEWED BY THE CFO AND THE CORPORATE VP OF FINANCE. ANY COMMENTS ARISING FROM OUR REVIEW ARE DISCUSSED AND IF REQUIRED, CHANGES ARE MADE TO THE DRAFT. THAT DRAFT IS SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND APPROVAL. ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS REVIEW, COPIES OF THE RETURNS ARE PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT: NEW BOARD MEMBERS AND EMPLOYEES ARE GIVEN A COPY OF THE RESPECTIVE POLICIES. EACH YEAR ALL EMPLOYEES ARE REMINDED AT THE ANNUAL CORPORATE COMPLIANCE PROGRAM TRAINING OF THE POLICY AND OF THE SANCTIONS ASSOCIATED WITH NON-COMPLIANCE. ANNUALLY, DIRECTORS OF THE BOARD AND ARE ASKED TO REVIEW THE POLICY AND TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY HAVE OCCURRED SINCE THE LAST DISCLOSURE. THE AUDIT COMMITTEE OF THE BOARD REVIEWS THE BOARD AND SENIOR MANAGEMENT DISCLOSURES. PROCEDURES FOR MANAGING IDENTIFIED CONFLICTS: BEFORE THE BOARD OF DIRECTORS TAKES ACTION TO REVIEW OR APPROVE A CONTRACT, TRANSACTION OR COMPENSATION ARRANGEMENT INVOLVING AN ACTUAL CONFLICT OF INTEREST, THE DIRECTOR, OFFICER, OR EMPLOYEE WHO HAS THE POTENTIAL/ACTUAL CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING MUST DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE BOARD OR DESIGNEE (IF APPROPRIATE) WILL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE AND REPORT TO THE BOARD OF DIRECTORS ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. BASED ON THE INFORMATION FURNISHED BY THE DISINTERESTED PERSON OR COMMITTEE, THE BOARD OF DIRECTORS WILL MAKE A DETERMINATION OF WHETHER THE ORGANIZATION CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR MORE REASONABLE ARRANGEMENTS FROM AN ENTITY OR PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST IS NOT REASONABLY ATTAINABLE UNDER THE CIRCUMSTANCES, THE BOARD OF DIRECTORS WILL DETERMINE, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS, WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATIONS' BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE ORGANIZATION. A DIRECTOR WHO HAS A CONFLICT OF INTEREST MAY NOT VOTE ON THE TRANSACTION OR ARRANGEMENT AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. THE DIRECTORS' INELIGIBILITY TO VOTE IS REFLECTED IN THE MINUTES OF THE MEETING. THE AUDIT COMMITTEE, WHICH IS COMPOSED SOLELY OF DISINTERESTED DIRECTORS, WILL ENSURE THAT THESE PROCEDURES ARE COMPLIED WITH, AND RECOMMEND REMOVAL OF THOSE THAT FAIL TO COMPLY WITH THE POLICY. MONITORING: CONTINUOUSLY, THROUGHOUT THE COURSE OF THE YEAR, ALL EMPLOYEES AND DIRECTORS ARE REMINDED OF THE CONFLICTS OF INTEREST POLICIES THROUGH CASES AND CONSEQUENCES DISCUSSIONS OF NON-COMPLIANCE. THIS IS DONE VIA E-MAIL, AT DIRECTORS MEETINGS, AND DURING STEERING COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 CHIEF EXECUTIVE OFFICER (CEO) CONTRACT REMAIN THE SAME DURING 2020 AS APPROVED BY THE BOARD OF DIRECTORS ON JANUARY 1, 2019. CENTERLIGHT STILL HAVE THE CHIEF FINANCIAL OFFICER (CFO) ROLE UNDER GRANT THORNTON LLP FIRM (GT). THE GT CONTRACT WAS REVIEWED AND NEGOTIATED BY THE BOARD OF DIRECTORS. ALL OTHER EXECUTIVE AND NON-EXECUTIVE POSITION SALARIES REVIEWED IN 2020 WERE ANALYZED USING MARKET DATA FROM THE PAYFACTOR TOOL AS WELL AS FROM INDEPENDENT SURVEYS IN WHICH CENTERLIGHT PARTICIPATED. PAYFACTOR IS A WELL-KNOWN SALARY PRICING TOOL USED BY CENTERLIGHT TO PRICE SALARIES IN THE ORGANIZATION. ANALYSIS AND RECOMMENDATIONS WERE DONE BY CENTERLIGHT'S HUMAN RESOURCES COMPENSATION ANALYST AND FINALLY DECISIONS ON RECOMMENDATIONS WERE MADE BY THE CHRO, IN CONJUNCTION WITH THE CFO OR CEO. SINCE JUNE 2018, ALL COMPENSATION DECISIONS ARE DISCUSSED ON A MONTHLY BASIS BY A COMMITTEE COMPOSED OF THE CEO, CFO, AND CHRO. ANALYSIS FOR THESE POSITIONS (ALL EXECUTIVE POSITIONS EXCLUSIVE OF CEO, FORMER CFO AND CHRO) WERE DONE ON AN AD-HOC BASIS BETWEEN 5/13/16 AND 10/18/18. ALL APPROVALS ARE DONE IN WRITING AND SAVED IN SECURE HR ELECTRONIC FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 319,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 319,748. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 383,433. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 383,433. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CENTERLIGHT HEALTHCARE INC 1733 EASTCHESTER ROAD BRONX NY 10461 133600807 MANAGED CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 PARK HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133566484 HOUSING FOR THE ELDERLY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 BEST CHOICE HOME HEALTH CARE INC 1733 EASTCHESTER ROAD BRONX NY 10461 133889937 HOME CARE NY 501(C)(3) LINE 12B, II CENTERLIGHT HEALTH SYSTEM INC 1 MVP HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133760575 HOUSING FOR THE ELDERLY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 BETH ABRAHAM - CNR FOUNDATION INC 1733 EASTCHESTER ROAD BRONX NY 10461 113284763 FUNDRAISING NY 501(C)(3) LINE 7 CENTERLIGHT HEALTH SYSTEM INC 1 MARGARET TIETZ NURSING AND REHABILITATION CENTER 1733 EASTCHESTER ROAD BRONX NY 10461 136266115 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 BETH ABRAHAM SERVICES 1733 EASTCHESTER ROAD BRONX NY 10461 131739920 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 CENTER FOR NURSING AND REHABILITATION INC 1733 EASTCHESTER ROAD BRONX NY 10461 112289702 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 SCHNURMACHER CRN 1733 EASTCHESTER ROAD BRONX NY 10461 133482590 SKILLED NURSING FACILITY NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 CENTERLIGHT HEALTHCARE DIAGNOSTIC AND TREATMENT CENTER INC 1733 EASTCHESTER ROAD BRONX NY 10461 133631727 DIAGNOSTIC TREATMENT CENTER NY 501(C)(3) LINE 12A, I CENTERLIGHT HEALTHCARE INC 0 CL HEALTHCARE INC 1733 EASTCHESTER ROAD BRONX NY 10461 460833951 HOME CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 CENTERLIGHT CERTIFIED HOME HEALTH AGENCY 1733 EASTCHESTER ROAD BRONX NY 10461 461840894 HOME CARE NY 501(C)(3) LINE 10 CENTERLIGHT HEALTH SYSTEM INC 1 SCHEUER GARDENS LP 1733 EASTCHESTER ROAD BRONX NY 10461 900894600 AFFORDABLE HOUSING NY SCHEUER GARDENS GP INC RELATED 0 0 SCHEUER PLAZA LP 1733 EASTCHESTER ROAD BRONX NY 10461 320390482 AFFORDABLE HOUSING NY SCHEUER PLAZA GP INC RELATED 0 0 BETH ABRAHAM MANAGEMENT SOLUTIONS 1733 EASTCHESTER ROAD BRONX NY 10461 134128549 TO MANAGE NURSING FACILITIES UNDER RECEIVERSHIP NY BETH ABRAHAM HEALTH SERVICES C 0 SCHEUER GARDENS GP INC 1733 EASTCHESTER ROAD BRONX NY 10461 461126473 REAL ESTATE NY N/A C 0 SCHEUER PLAZA GP INC 1733 EASTCHESTER ROAD BRONX NY 10461 461126614 REAL ESTATE NY N/A C 0 TBM HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133227442 HOUSING FOR THE ELDERLY NY CENTERLIGHT HEALTH SYSTEM INC C 1.00000 1 BETH ABRAHAM HOUSING DEVELOPMENT FUND COMPANY INC 1733 EASTCHESTER ROAD BRONX NY 10461 133067236 HOUSING FOR THE ELDERLY NY CENTERLIGHT HEALTH SYSTEM INC C 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 BEST CHOICE HOME HEALTH CARE INC L 1094171 COST PARK HOUSING DEVELOPMENT FUND COMPANY INC Q 98683 COST TBM HOUSING DEVELOPMENT FUND COMPANY INC Q 140128 COST BETH ABRAHAM-CNR FOUNDATION INC P 52097 COST CENTERLIGHT HEALTHCARE INC Q 1563125 COST BETH ABRAHAM HOUSING DEVELOPMENT FUND COMPANY INC Q 75097 COST MVP HOUSING DEVELOPMENT FUND COMPANY Q 54041 COST CENTER FOR NURSING AND REHABILITATION P 205693 COST