2021-12-22T11:42:10-06:00 2020-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2020-01-01 135601035 CHAPIN HOME FOR THE AGING CHAP 7187392523 165-01 CHAPIN PARKWAY QUEENS NY 11432 JENNIFER MCMANAMAN LNHA EXECUTIVE VP & ADMINISTRATOR 7187392523 2021-12-22 1 JENNIFER MCMANAMAN LNHA 999009999 GARRETT M HIGGINS P00543209 9143818900 2021-12-21 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JENNIFER MCMANAMAN LNHA 165-01 CHAPIN PARKWAY QUEENS NY 11432 17671635 0 X WWW.CHAPINHOME.ORG X 1869 NY SINCE 1869, THE MISSION OF THE ORGANIZATION HAS BEEN TO CARE FOR THE FRAIL AND ELDERLY. THE ORGANIZATION EXECUTES ITS MISSION THROUGH THE OPERATION OF A 220-BED SKILLED NURSING FACILITY AND A 50-REGISTRANT MEDICAL MODEL ADULT DAY HEALTHCARE CENTER. 12 12 228 12 0 0 9475 1467726 19203633 15188569 1111624 1014623 2674 717 20327406 17671635 0 0 0 0 13159307 12458162 0 0 0 10286796 9620178 23446103 22078340 -3118697 -4406705 61784103 59220258 12431820 14086541 49352283 45133717 X THE MISSION OF THE ORGANIZATION IS TO PROVIDE VARIOUS LEVELS OF NECESSARY SHORT TERM AND LONG-TERM CARE THAT ARE TYPICALLY CHARACTERISTIC OF THE AGING PROCESS 0 0 19477262 15023690 SINCE 1869 CHAPIN HOME FOR THE AGING HAS DELIVERED LONG-TERM NURSING AND CUSTODIAL CARE IN A RESIDENTIAL SETTING TO THE FRAIL ELDERLY. LONG BEFORE THE NURSING HOME MODEL WAS DEVELOPED, CHAPIN HOME OPERATED AND FUNCTIONED AS ONE. THROUGHOUT ITS HISTORY, CHAPIN HAS RESPONDED TO AND CONFIRMED WITH A NUMBER OF CHALLENGES AND REGULATORY REQUIREMENTS. THE COVID-19 PANDEMIC PLACED CHAPIN HOME RESIDENTS AT SIGNIFICANT RISK DUE TO THEIR ELDERLY STATE AND FRAIL CONDITION. THE PANDEMIC'S INITIAL US OUTBREAK WAS MOST SEVERE IN NEW YORK CITY AND WAS MOST CONCENTRATED IN THE IMMEDIATE AREA WHERE CHAPIN HOME IS LOCATED. WITH CHAPIN'S RESIDENTS THE MOST VULNERABLE OF TARGETS, THE DEVASTATING EFFECTS OF THE PANDEMIC ARE REFLECTED IN THE LOW OCCUPANCY LEVELS ASSOCIATED WITH THE DECLINING DAILY CENSUS, BEGINNING IN MARCH OF 2020. WHILE THE FACILITY CONTINUED TO MAINTAIN ITS 220 CERTIFIED BED CAPACITY, THE AVERAGE DAILY CENSUS FOR 2020 WAS ONLY 143. THE GOVERNING BOARD OF TRUSTEES REMAINS COMMITTED TO THE ORGANIZATION'S LONG-STANDING MISSION AND IS CURRENTLY ENGAGED IN SEVERAL ENDEAVORS TO EVALUATE THE CURRENT HEALTHCARE NEEDS OF THE ELDERLY AND FRAIL POPULATION TO DEVELOPE SOLUTIONS THAT WILL SECURE CHAPIN'S FUTURE SUCCESS IN FULFILLING ITS MISSION. DURING 2020, THERE WERE 115 ADMISSIONS, 156 DISCHARGES, INCLUDING DEATHS. THERE WERE 49,043 RESIDENT DAYS IN 2020. 89166 164879 THE MISSION OF CHAPIN HOME WAS FURTHER REALIZED WHEN IT OPENED A MEDICAL MODEL ADULT DAY HEALTH CARE CENTER IN 1996. THE PROGRAM DELIVERED LONG-TERM CARE SERVICES TO THOSE RESIDING IN THE COMMUNITY ENABLING ITS PARTICIPANTS TO DELAY OR AVOID THE NEED FOR RESIDENTIAL LONG-TERM CARE IN THE NURSING HOME. WITH THE ONSET OF THE COVID-19 PANDEMIC, AND THE DECLARING OF NEW YORK TO BE IN A STATE OF EMERGENCY, BY EXECUTIVE ORDER OF THE GOVERNOR, ALL ADULT DAY CENTERS WERE ORDERED CLOSED. ALTHOUGH DAY CENTERS IN NEW YORK CITY HAVE BEEN PERMITTED TO RE-OPEN IN JUNE 2021, UNDER LIMITED CIRCUMSTANCES, CHAPIN'S DAY CENTER REMAINS CLOSED. BECAUSE THE DAY CENTER IS LOCATED WITHIN THE SAME BUILDING, AND ON THE SAME FLOOR, WHERE THE CHAPIN HOME RESIDENTIAL PROGRAM OPERATES, THE BOARD OF TRUSTEES HAS NOT REVIEWED OR FORMED A RE-OPENING PLAN THAT DOES NOT PRESENT A REASONABLE RISK OF HARM TO ITS EXISTING RESIDENTS. 19566428 1 1 0 1 0 0 0 0 1 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 1 1 0 0 0 1 20 0 228 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 1 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X WILLIAM O'HARA 7187392523 165-01 CHAPIN PARKWAY JAMAICA NY 11432 REV SARAH BROWN PRESIDENT 0.50 0.50 X X 0 0 0 DIANE CUCCHI ESQ VICE PRESIDENT 0.50 0.50 X X 0 0 0 THERESA CLARK TREASURER 0.50 0.50 X X 0 0 0 JANET M UNGER MPA LNHA SECRETARY 0.50 0.50 X X 0 0 0 VIRGINIA BELLING RN TRUSTEE 0.50 0.50 X 0 0 0 SISTER CAROL DERBY TRUSTEE 0.50 0.50 X 0 0 0 LAURA DOMINGUEZ TRUSTEE 0.50 0.50 X 0 0 0 GRADITA TEAHAN TRUSTEE 0.50 0.50 X 0 0 0 KAREN DONNELLY TRUSTEE 0.50 0.50 X 0 0 0 ROSE MARIE CURLEY TRUSTEE 0.50 0.50 X 0 0 0 MAUREEN MCDONALD TRUSTEE 0.50 0.50 X 0 0 0 VIRGINIA O'LEARY TRUSTEE 0.50 0.50 X 0 0 0 JENNIFER MCMANAMAN LNHA EXEC. VP & ADMINISTRATOR 34.50 0.50 X 216848 0 21888 WILLIAM B O'HARA JD CPA CFO 34.50 0.50 X 184703 0 34261 VERNITA FORD RN DIRECTOR OF NURSING SERVICES 35.00 X 157185 0 16035 ANDREW LOMBARDO DIRECTOR OF PLANT OPERATIONS 35.00 X 140198 0 14071 GERTHA DELVA RN SUPERVISOR 35.00 X 138552 0 25273 ERIC CHRISTENSEN RN SUPERVISOR 35.00 X 123174 0 10638 ERMITHE PAYOUTE RN 35.00 X 122643 0 7431 1083303 0 129597 11 0 1 0 HEALTH CARE SERVICES GROUP 3220 TILLMAN DR SUITE 300 BENSILENT PA 19020 CLEANING AND HOUSEKEEPING 1490897 REHAB ALTERNATIVES PLLC PO BOX 75343 CHICAGO IL 60603 STAFFING AGENCY NURSES 1170923 HCT LLC 20 JERUSALUM AVE 3RD FLOOR HICKSVILLE NY 11811 STAFFING AGENCY NURSES 595723 NORTHWELL HEALTH 170 E 77TH ST NEW YORK NY 10075 LABORATORY SERVICES 337684 MEDICAL STAFFING NETWORK 245-77 62ND AVE QUEENS NY 11362 AGENCY NURSING STAFF 277227 23 6034 1391568 70124 1467726 MEDICAID NET RESIDENT REVENUE 623000 10586983 10586983 MEDICARE NET RESIDENT REVENUE 623000 2424073 2424073 PRIVATE RESIDENT REVENUE 623000 1641564 1641564 UNIVERSAL SETTLEMENT 623000 395984 395984 ADULT DAY HEALTH CARE 623000 139965 139965 15188569 1014623 1014623 MEDICAL RECORDS FEE 900099 717 717 717 17671635 15188569 0 1015340 X 455623 455623 9169595 8569856 599739 689991 650286 39705 1132133 1019528 112605 1010820 899630 111190 128250 128250 77115 77115 42000 42000 5559 5559 4195966 3820166 375800 170741 6281 164460 440183 440183 89892 83786 6106 375605 375605 617640 617640 310526 310526 NY CASH RECEIPTS ASSMNT 813641 813641 FOOD 619115 619115 MEDICAL SUPPLIES 446902 446902 LAUNDRY EXPENSES 382851 382851 904192 510432 393760 22078340 19566428 2511912 0 1172355 1758262 32073338 15106938 3232712 2537100 31085 19949 105890 185814 26307198 21007251 5681440 5299947 19078856 33752433 156220 174700 252207 385115 61784103 59220258 1997967 2225370 166526 137323 10267327 9715848 0 2008000 12431820 14086541 X 49290899 45072333 61384 61384 49352283 45133717 61784103 59220258 -4406705 188139 0 X X 0 1 X 1 1 1 X 27681 51990 66890 9475 1467726 1623762 21811827 20272041 20382167 19203633 15188569 96858237 21839508 20324031 20449057 19213108 16656295 98481999 0 0 0 98481999 746291 800438 977716 1111624 1014623 4650692 746291 800438 977716 1111624 1014623 4650692 1197 2224 787 2674 717 7599 22586996 21126693 21427560 20327406 17671635 103140290 0.95480 0.95930 0.04510 0.04070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MEDICAL RECORDS FEE - 2016 AMOUNT: $ 1,197. 2017 AMOUNT: $ 2,224. 2018 AMOUNT: $ 787. 2019 AMOUNT: $ 2,674. 2020 AMOUNT: $ 717. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 5559 5559 0 PART II-B, LINE 1: DURING 2020, THE FACILITY DID NOT DIRECTLY ATTEMPT TO INFLUENCE LEGISLATION. HOWEVER, THE ORGANIZATION IS A MEMBER OF 3 TRADE ASSOCIATIONS THAT RENDER MANY TYPES OF SERVICES TO MEMBER FACILITIES, SUCH AS CHAPIN HOME FOR THE AGING. EACH ASSOCIATION THAT CHAPIN WAS A MEMBER DURING 2020 HAS REPRESENTED THAT A PERCENTAGE OF THE 2020 MEMBER DUES PAID FOR IN 2020 WAS USED IN FURTHERANCE INFLUENCING LEGISLATION FOR THE BENEFIT OF ITS MEMBERS. APPLYING THE ASSOCIATION'S 2020 DUE TO THE 2020 LOBBYING PERCENTAGE RESULTED IN THE FOLLOWING AMOUNTS USED FOR 2020 LOBBYING ACTIVITY: CONTINUING CARE LEADERSHIP COALITION (CCLC) $1,684 LEADING AGE OF NEW YORK ASSOCIATION $2,160 SOUTHERN NEW YORK ASSOCIATION $1,715 ____________ TOTAL $ 5,559 0 1 X 61384 10 61394 61384 12 12 61384 61384 5 5 61384 61384 23 23 61384 61384 11 11 61384 1.00000 0 0 9600 9600 22829839 18000932 4828907 3467759 3006319 461440 5299947 PAYCHECK PROTECTION PROGRAM LOAN 2008000 2008000 X 17859774 188139 188139 17671635 0 17671635 22078340 0 22078340 0 22078340 PART IV, LINE 2B: AT DECEMBER 31, 2020, CHAPIN HOME HELD DEPOSITS, BELONGING TO INDIVIDUAL RESIDENTS, TOTALING $137,323. PRIVATE PAYING RESIDENTS ARE REQUIRED TO PLACE 2 MONTHS ROOM AND BOARD CHARGES IN THE RESIDENT ESCROW ACCOUNT WHICH HAD A BALANCE OF $42,870 ON DECEMBER 31, 2020. AT THE ELECTION OF THE INDIVIDUAL RESIDENT PERSONAL FUNDS ARE DEPOSITED WITH THE FACILITY TO BE USED TO MEET THE PERSONAL NEEDS OF THE RESIDENT. AT DECEMBER 31, 2020 CHAPIN HOME HELD $94,453 IN RESIDENT PERSONAL ALLOWANCE FUNDS. PART V, LINE 4: THE ENDOWMENT FUND IS A DONOR RESTRICTED FUND REQUIRING THE ANNUAL INTEREST EARNED ON A CERTIFICATE DEPOSIT TO BE USED FOR GENERAL OPERATIONS. PART X, LINE 2: THE HOME RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE HOME HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE HOME IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIOD PERIOD TO DECEMBER 31, 2017. X X X X X 0 0 0 0 0 0 0 0 0 JENNIFER MCMANAMAN LNHA EXEC. VP & ADMINISTRATOR 216062 0 0 0 786 0 21692 0 196 0 238736 0 0 0 WILLIAM B O'HARA JD CPA CFO 183917 0 0 0 786 0 18976 0 15285 0 218964 0 0 0 VERNITA FORD RN DIRECTOR OF NURSING SERVICES 156500 0 0 0 685 0 15864 0 171 0 173220 0 0 0 GERTHA DELVA RN SUPERVISOR 138470 0 0 0 82 0 11779 0 13494 0 163825 0 0 0 ANDREW LOMBARDO DIRECTOR OF PLANT OPERATIONS 139857 0 0 0 341 0 13986 0 85 0 154269 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JANET UNGER AND JENNIFER MCMANAMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 PRESENTLY, THE MEDICAL DIRECTOR IS AN INDEPENDENT CONTRACTOR AND IS RESPONSIBLE FOR MEDICAL SERVICES AT THE FACILITY. DURING 2020 THE MEDICAL DIRECTOR WAS PAID $128,250 AND RECEIVED NO OTHER BENEFITS RELATED TO HIS POSITION. NO CURRENT OR FORMER OFFICER, DIRECTOR, OR KEY EMPLOYEE OF CHAPIN HOME WAS COMPENSATED BY THE MEDICAL DIRECTOR OR HIS AFFILIATES. FORM 990, PART VI, SECTION A, LINE 6 CHAPIN HOME IS A NOT FOR PROFIT MEMBERSHIP CORPORATION FOUNDED IN 1869. CORPORATE MEMBERS PROVIDE BROAD SUPPORT TO THE CORPORATION. THE BOARD OF TRUSTEES IS SELECTED FROM THE CORPORATE MEMBERS. HOWEVER, THE COVID 19 PANDEMIC PRECLUDED THE BOARD OF TRUSTEES FROM ADHERING TO THIS SCHEDULE IN 2020. SEVERAL TRUSTEES REQUIRED TECHNOLOGY UPGRADES DELAYING THE ABILITY TO CONDUCT MEETING VIRTUALLY. TO ENSURE PROPER CONTINUITY OF GOVERNANCE, THE ADMINISTRATOR/ EXECUTIVE VICE PRESIDENT COMMUNICATED WITH THE OFFICERS BI-WEEKLY AND DISTRIBUTED REPORTS AND OTHER RELEVANT INFORMATION TO TRUSTEE VIA US MAIL AND FED EX. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION HAS MEMBERS THAT ELECT THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES ELECT, FROM THEMSELVES, THE OFFICERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP APPROVES ALL DECISIONS AND ACTIONS BY THE BOARD OF TRUSTEES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE CFO OF THE ORGANIZATION. IT IS SENT TO AN INDEPENDENT ACCOUNTING FIRM TO REVIEW AND MAKE ANY ADDITIONAL CHANGES. AFTER THE RETURN IS FILED WITH THE IRS, THE BOARD OF DIRECTORS REVIEWS THE 990 TO APPROVE. IF ANY CHANGES ARE NEEDED FROM THE BOARD'S APPROVAL, AN AMENDMENT WILL BE MADE. FORM 990, PART VI, SECTION B, LINE 12C CHAPIN HOME HAS A CONFLICT OF INTEREST POLICY APPLICABLE TO ALL BOARD MEMBERS AND KEY EMPLOYEES REQUIRING DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS. TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THERE IS AN OBLIGATION FOR TRUSTEES AND KEY EMPLOYEES TO REMAIN IN COMPLIANCE WITH THIS POLICY THROUGHOUT THE YEAR. COMPLIANCE WITH THE POLICY IS MONITORED CONTINUOUSLY AT BOARD MEETINGS THROUGHOUT THE YEAR. THE POLICY IS REVIEWED ANNUALLY. IF A CONFLICT IS DISCLOSED TO THE BOARD, THE BOARD DELIBERATES ON AN APPROPRIATE RESOLUTION ON A CASE BY CASE BASIS. THE BOARD MEMBER WITH THE CONFLICT IS EXCUSED FROM VOTING ON THE APPROPRIATE ACTION CONTEMPLATED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE VICE-PRESIDENT/ ADMINISTRATOR AND CHIEF FINANCIAL OFFICER IS DETERMINED BY THE BOARD OF TRUSTEES BASED ON THE RESULTS OF SALARY AND COMPENSATION SURVEYS PERFORMED BY INDEPENDENT ADVISORS. THE BOARD CONSIDERS OTHER FACTORS SUCH AS YEARS OF SERVICE, EXPERIENCE, PERFORMANCE IN ARRIVING AT A FINAL COMPENSATION LEVEL. THE PROCESS IS REFLECTED IN THE MINUTES OF THE BOARD MEETING. ANNUAL, COMPENSATION OF UNION FREE STAFF IS EVALUATED BY THE ADMINISTRATOR BASED ON DISCUSSIONS AND RECOMMENDATIONS WITH THE CHIEF FINANCIAL OFFICER AND DIRECTOR OF HUMAN RESOURCES. CURRENT FINANCIAL POSITION AND CURRENT FINANCIAL OUTLOOK ARE KEY DETERMINANTS. ALL OTHER EMPLOYEES ARE SUBJECT MEMBERS OF 1199 SEIU WHOSE ECONOMIC TERMS OF EMPLOYMENT ARE NEGOTIATED AND CONTAINED IN THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR INSPECTION DURING REGULAR BUSINESS HOURS AND IS POSTED ON GUIDE STAR (WWW.GUIDESTAR.ORG). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023 AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. CHAPIN HOME ALSO FILES AN ANNUAL COST REPORT WITH NEW YORK STATE DEPARTMENT OF HEALTH (RHCF-4). THIS REPORT CONTAINS VERY DETAILED FINANCIAL INFORMATION AND FINANCIAL STATEMENT DATA WITH RELATED FOOTNOTE DISCLOSURES, WHICH IS ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 17,804. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,804. DENTAL FEES: PROGRAM SERVICE EXPENSES 42,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,000. GROUNDS AND MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 143,039. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,039. NURSING SERVICES: PROGRAM SERVICE EXPENSES 1,005,036. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,005,036. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,505,912. MANAGEMENT AND GENERAL EXPENSES 375,800. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,881,712. SECURITY: PROGRAM SERVICE EXPENSES 5,532. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,532. THERAPY: PROGRAM SERVICE EXPENSES 1,100,843. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,100,843. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE IS COMPRISED OF TRUSTEES AND IS RESPONSIBLE FOR ENGAGING THE CERTIFIED PUBLIC ACCOUNTING FIRM FOR THE ANNUAL EXAMINATION. THROUGH THE DELEGATION OF THIS RESPONSIBILITY, THE EXECUTIVE VICE PRESIDENT AND CFO MEET WITH THE ENGAGEMENT TEAM FOR AN INTERIM AUDIT MEETING TO DISCUSS THE SCOPE OF THE AUDIT, CONCERNS AND RELATED SERVICES, AND THE FEE. AT THE CONCLUSION OF THE AUDIT THE FINANCIAL STATEMENTS ARE PRESENTED TO THE FULL BOARD OF TRUSTEES AT A SCHEDULE MONTHLY MEETING. THE ACCOUNTANTS DISCUSS AUDIT RESULTS WHICH INCLUDE THE REQUIRED COMMUNICATIONS AND ISSUANCE AND REVIEW OF THE MANAGEMENT LETTER. THIS PROCESS HAS BEEN CONSISTENTLY FOLLOWED ON AN ANNUAL BASIS. CHAPIN FOUNDATION INC 165-01 CHAPIN PARKWAY QUEENS NY 11432 112650375 SUPPORT CHARITABLE ORGANIZATIONS NY 501(C)(3) PF CHAPIN HOME FOR THE AGING 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 RETURN FILING EXTENDED TO JANUARY 3, 2022CHAPIN HOME FOR THE AGING HAS MADE A DECLARATION WITH THE IRS TO POSTPONE THE FILING OF ITS TAX RETURN TO ON OR BEFORE JANUARY 3, 2022 DUE TO THE EFFECTS OF HURRICANE IDA. THE IRS'S HURRICANE IDA TAX RELIEF POSTPONES VARIOUS TAX FILINGS AND PAYMENTS NORMALLY DUE AFTER SEPTEMBER 1, 2021 THROUGH JANUARY 3, 2022. AS SUCH, PLEASE ACCEPT OUR TAX RETURN AS BEING TIMELY FILED.